Hotel Occupancy Tax

Contact

Physical Address:
Riverview Towers
111 Soledad St., 4th, 5th, and 11th floors
San Antonio, TX 78205

Mailing Address:
Finance Department
PO Box 839966
San Antonio, TX 78283-3966

Phone
210.207.5734

Hours
Monday - Friday, 7:45 am - 4:30 pm Central Time
Email EDD

Contact Finance
 

HOTEL OCCUPANCY TAX

A "hotel" is any building in which members of the public obtain sleeping accommodations for consideration. The term includes, but is not limited to a:

  • Hotel
  • Motel
  • Short Term Rental
  • Bed and Breakfast (B&B)

The term does not include hospitals, sanitariums, or nursing homes; or a dormitory or other housing facility owned or leased and operated by an institution of higher education, or a private or independent institution of higher education.

Every person owning, operating, managing or controlling any hotel shall collect the tax imposed, complete a Hotel Occupancy Tax Report and remit both to the City. A Hotel Occupancy Tax Report must be filed for each calendar month even if there are no Taxable Room Receipts.

TOURISM PUBLIC IMPROVEMENT DISTRICT (TPID)

TOURISM PUBLIC IMPROVEMENT DISTRICT (TPID)

Effective January 1, 2019, hotels with 100 or more rooms and listed on the Tourism Public Improvement District (TPID) Assessment Roll are also responsible for collecting, reporting, and paying applicable TPID assessments. The TPID Ordinances are included below. In general, the same rules that apply to HOT apply to the TPID assessment fee.

Hotels participating in the TPID must report both TPID Assessment Fee and Hotel Occupancy Tax using this form:

Any questions specific to the SATPID can be addressed to the San Antonio Hotel and Lodging Association at 210.558.6565 or to Scott Joslove, General Counsel for the SATPID at 512.565.5292.

SHORT TERM RENTALS – HOTEL OCCUPANCY TAX

SHORT TERM RENTALS

By definition, a Short Term Rental is a property that is rented for less than 30 consecutive days. Please be aware that a short-term rental property is considered a hotel and is subject to Hotel Occupancy Tax (HOT).

A Short Term Rental means the rental of all or part of a residential property to a person who is not a permanent resident. A "permanent resident" is a person who has the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.

Every person owning, operating, managing or controlling any Short Term Rental shall collect the tax imposed, and report Hotel Occupancy Tax monthly even if there are no Taxable Room Receipts.

Please note that the State of Texas has similar requirements relating to HOT. For more information, please visit the State Comptroller's website.

SHORT TERM RENTAL - ONLINE Portal

Starting February 1, 2019, online reporting and payment of Hotel Occupancy Tax is available for Short Term Rentals.

  • Existing Short Term Rental HOT customers will be provided a new HOT account number to access the system.
  • New Short Term Rental HOT customers can access the system to create a HOT account number.

A NEW HOT ACCOUNT NUMBER IS REQUIRED TO ACCESS THIS NEW ONLINE PORTAL.                                                   YOUR NEW HOT NUMBER WILL LOOK LIKE THIS:    HOT-XXXXXX 

IF YOU DO NOT KNOW YOUR NEW HOT ACCOUNT NUMBER, YOU CAN SEARCH IN THE ONLINE PORTAL.                         IF YOU ARE A NEW STR CUSTOMER, YOU MAY REGISTER THROUGH THE PORTAL.

For more information, see the Quick Reference Guide for the STR Online Portal.

WHEN TO FILE

Short Term Rentals

Online Short Term Rental filing of Hotel Occupancy Tax IS REQUIRED on or before the last day of the calendar month following the Reporting Period.  Because online reporting is available any day including weekends and holidays, the filing IS REQUIRED on or before the last day of the calendar month following the Reporting Period to avoid penalty and interest.

Click below to Register your Short Term Rental or Pay HOT

All Short Term Rentals are required to obtain a Short Term Rental permit through the Development Services Department. This permit can be obtained through the Short Term Rental Registration and HOT Payment Portal. More information on permitting may be obtained from the Development Services Department.

HOTEL OCCUPANCY TAX RATES

HOTEL OCCUPANCY TAX RATES

The City of San Antonio’s Hotel Occupancy Tax rate is 9 percent, comprised of a 7 percent general occupancy tax and an additional 2 percent for the Convention Center expansion. The City also collects 1.75 percent for Bexar County.

The City and Bexar County tax is in addition to the 6 percent rate imposed by the State of Texas, which must be remitted separately to the State. For information on the State Hotel Occupancy Tax, please visit the Texas Comptroller's website.

REPORTING FORMS

REPORTING FORMS

Use the following form ONLY if you are a Short Term Rental or Hotel that is not in the TPID

Use the following form ONLY if you are a TPID HOTEL

The following Short Term Rental Online Portal is available starting February 1, 2019

Use the following instructions to complete the Reporting Forms

WHEN TO FILE

WHEN TO FILE

Hotel Occupancy Tax Reports are considered timely if received by the twentieth (20) day after the end of the Reporting Period. Reports must be received on or before the last day of the calendar month following the Reporting Period. Should the last day to file fall on a weekend or City of San Antonio official holiday, the report must be received no later than the next scheduled City workday. A report must be filed for every period, even if there is no amount subject to tax or no tax due. If you are a Short Term Rental, see specific filing requirement below:

Short Term Rentals

Online Short Term Rental filing of Hotel Occupancy Tax IS REQUIRED on or before the last day of the calendar month following the Reporting Period.  Because online reporting is available any day including weekends and holidays, the filing IS REQUIRED on or before the last day of the calendar month following the Reporting Period to avoid penalty and interest.

REPORTING PERIOD

The month that the receipts for sleeping rooms were collected from the guest.

PAYMENT MAILING ADDRESS

City of San Antonio
Revenue Collections Division
Hotel Occupancy Tax
P.O. BOX 839975
San Antonio, TX 78283-3975

Payment may be made by credit card by calling 210.207.8667

EXEMPTIONS

EXEMPTIONS

A Texas Hotel Occupancy Tax Exemption Certificate (PDF) must be filled out and retained for review by the City's Deputy Chief Financial Officer or his designated representative at the hotel where the tax is collected for a period of not less than four years from the date of full payment of the tax due for that reporting period for each exemption granted. The hotel will incur a tax liability for any exemption for which an allowable exemption certificate is not on file and available for review or for any irregular exemption.

Note: City of San Antonio and Bexar County hotel occupancy exemptions are different than those allowed by the State of Texas. Only exemptions granted by the City of San Antonio and Bexar County will be honored, and taxes must be paid on all other receipts. Do not deduct exemptions exceeding the amount of total receipts for the single-month reporting period.

Exemptions are granted by the City of San Antonio and the County of Bexar for:

  1. Permanent Resident is any occupant who has occupied or has paid for the exclusive right to occupy a particular sleeping room or rooms or sleeping facility in a hotel for at least thirty (30) consecutive days. However, one change of sleeping rooms or facility during the first thirty (30) days of occupancy in the hotel shall not terminate the status of the permanent resident. Any person who does not fully prepay for the first thirty (30) days is not a permanent resident during the first thirty (30) days of occupancy.
  2. United States officer or employee of a U.S. governmental entity when traveling on or otherwise engaged in the course of official duties for the governmental entity with substantiating identification and documentation.
  3. State of Texas officer or employee when traveling on or otherwise engaged in the course of official duties for the governmental entity who presents a Hotel Tax Exemption Photo Identification Card or a Hotel Tax Exemption Card used in conjunction with another photo identification issued by the state is exempt from paying the tax. A copy of the exemption card must be retained.

REFUNDS

REFUNDS

A Hotel Occupancy Tax Exemption Certificate issued by the State of Texas Comptroller’s Office must be filled out at time of registration or payment. This certificate must be obtained and maintained by the participating hotel or motel.

A refund may be applied where allowable by forwarding a properly documented and completed City of San Antonio Claim for Refund of City Hotel Occupancy Tax form to the City of San Antonio, Revenue Collections Division, P.O. Box 839975, San Antonio, Texas 78283-3975.

A copy of the complete hotel bill must be included with refund claim. Claims filed without a hotel bill will be rejected.

RETENTION OF RECORDS

RETENTION OF RECORDS

Hotels must make their records available for inspection by the City at the hotel where the tax is collected. The City must have access to books and records to determine the accuracy of any reports filed and the amount of taxes due to include any exemptions granted. Records must be retained for not less than 4 years.

FREQUENTLY ASKED QUESTIONS