Transient Occupancy Tax: San Antonio vs Universal City
How do transient occupancy tax rules compare between San Antonio, TX and Universal City, TX?
San Antonio and Universal City have similar restriction levels.
San Antonio, TX
Bexar County
San Antonio hotels collect a 9% city Hotel Occupancy Tax under SAMC Chapter 31 (7% general plus 2% expansion) on top of the 6% Texas state HOT, producing a 15% combined burden. Operators register with the San Antonio Finance Department and file monthly returns electronically.
View full San Antonio rules →Universal City, TX
Bexar County
Bexar County imposes a 1.75% county Hotel Occupancy Tax on rooms costing two dollars or more per day, stacked on top of the 6% Texas state HOT for a roughly 7.75% baseline before any city surcharges apply.
View full Universal City rules →Key Facts Comparison
| Fact | San Antonio | Universal City |
|---|---|---|
| City rate | 9% (7% + 2% expansion) | - |
| State rate | 6% Texas Tax Ch. 156 | - |
| Combined burden | 15% effective | - |
| Filing | Monthly via Finance portal | Quarterly with County Auditor |
| Long-stay exemption | 30 consecutive days | - |
| County HOT rate | - | 1.75% |
| State HOT rate | - | 6% |
| Combined baseline | - | About 7.75% |
| Stay threshold | - | Under 30 consecutive days |
Highlighted rows indicate differences between cities.
San Antonio FAQ
How does a San Antonio hotel register for HOT collection?
Apply through the San Antonio Finance Department, receive a HOT permit, and post it at the registration desk. Separately register with the Texas Comptroller for the state 6% rate before opening.
Are corporate guests at San Antonio hotels exempt?
Only federal employees on official travel with a GSA exemption form qualify automatically. Texas state and local employees pay HOT but their agency may apply for refund. Long-term residents become exempt after 30 consecutive days.
Universal City FAQ
Does the county HOT apply to short-term rentals?
Yes. Texas Tax Code Chapter 352 applies HOT to any room rented under 30 days, including short-term rentals booked through online platforms operating in unincorporated Bexar County.
Is HOT charged on stays of 30 days or longer?
No. Stays of 30 or more consecutive days at the same property are exempt under state law, as are permanent residents and certain government employees on official travel.
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