Bexar County, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- County HOT rate
- 1.75%
- State HOT rate
- 6%
- Combined baseline
- About 7.75%
- Stay threshold
- Under 30 consecutive days
- Filing
- Quarterly with County Auditor
Summary
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.
CHAPTER 352. COUNTY HOTEL OCCUPANCY TAXES. Sec. 352.002. TAX AUTHORIZED. (a) The commissioners courts of the following counties by the adoption of an order or resolution may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, 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.
Full Breakdown
Under Texas Tax Code Chapter 352, Bexar County levies a 1.75% Hotel Occupancy Tax on the cost of any room rented for two dollars or more per day for fewer than 30 consecutive days. The county HOT layers on top of the 6% Texas state HOT, producing a 7.75% baseline rate in unincorporated Bexar County. Hotels inside city limits typically owe additional municipal HOT. Operators must collect the tax from guests, file quarterly returns with the County Auditor, and remit collected funds. Revenue funds tourism promotion, the Convention Center, and venue projects.
Violations & Fines
Failure to collect, report, or remit Hotel Occupancy Tax exposes operators to penalties, interest, audit assessments, and potential civil suit by the county for delinquent amounts.
Frequently Asked Questions
Does the county HOT apply to short-term rentals?
Is HOT charged on stays of 30 days or longer?
Sources & Official References
Other rules in Bexar County
Texas rules heatmap·Compare Bexar County to another location·View the Texas hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.