Austin City Code Chapter 11 imposes an 11 percent municipal hotel occupancy tax on stays under 30 days, layered atop the 6 percent Texas state HOT, totaling 17 percent on Austin lodging; short-term rentals owe the same tax through platform collection or direct remittance.
Austin Code Chapter 11 levies an 11 percent hotel occupancy tax on the price paid for sleeping rooms in hotels, motels, and short-term rentals occupied fewer than 30 consecutive days, the highest combined municipal HOT rate among Texas big cities. Texas Tax Code Chapter 156 adds a 6 percent state hotel tax. Permanent residents staying 30-plus days, government employees on official travel with exemption certificates, religious and educational nonprofits, and certain diplomatic guests qualify for exemptions. Operators file monthly returns with the Austin Financial Services Department, with penalties for late payment. Airbnb, Vrbo, and Booking.com collect Austin HOT and remit on host behalf. Revenue funds the convention center, parks, historic preservation, and arts grants per state HOT-spending rules.
Failure to register, collect, or remit Austin HOT triggers a 5 percent late-payment penalty plus interest. Willful evasion is a class C misdemeanor under Austin Code Section 11-2-7. State HOT evasion is a state-jail felony above $10,000. Liens may attach.
See how Austin's transient occupancy tax rules stack up against other locations.
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