Corpus Christi, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- City rate
- 9 percent
- State rate
- 6 percent
- Combined
- 15 percent
- Threshold
- Stays under 30 days
Summary
Corpus Christi charges a 9 percent city hotel occupancy tax on stays under 30 days, on top of the 6 percent Texas state HOT, for a combined 15 percent rate collected by hotels and short-term rental hosts.
Sec. 351.002. TAX AUTHORIZED. (a) A municipality by ordinance may impose a tax on a person who pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping. Sec. 351.003. TAX RATES. (a) Except as provided by this section, the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of the price paid for a room in a hotel. (c) The rate in a municipality that borders on the Gulf of Mexico and has a population of more than 250,000 may not exceed nine percent of the price paid for a room.
Full Breakdown
Texas Tax Code Chapter 156 imposes a 6 percent state HOT on the cost of any room rented for fewer than 30 consecutive days. Corpus Christi adds a 9 percent local hotel occupancy tax under Tax Code Chapter 351, bringing the combined rate to 15 percent on most stays. Hotels, motels, bed and breakfasts, and short-term rental platforms must collect the tax, file monthly returns with the city Finance Department and the State Comptroller, and keep records of exempt guests, including state employees on official travel and permanent residents over 30 days. Revenue funds tourism, the convention center, and the arts.
Violations & Fines
Failing to collect or remit hotel taxes, miscoding exempt stays, or filing late can lead to interest, penalties, audit assessments, and lien actions by the city and the State Comptroller.
Frequently Asked Questions
What is the hotel tax rate in Corpus Christi?
Do short-term rentals collect HOT?
Sources & Official References
Other rules in Corpus Christi
Texas rules heatmap·Compare Corpus Christi to another location·View the Texas hotels & lodging overview
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