San Antonio, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- City rate
- 9% (7% + 2% expansion)
- State rate
- 6% Texas Tax Ch. 156
- Combined burden
- 15% effective
- Filing
- Monthly via Finance portal
- Long-stay exemption
- 30 consecutive days
Summary
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.
(a) A municipality by ordinance 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.(b) The price of a room in a hotel does not include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession.(c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code. Added by
Full Breakdown
Hotels, motels, B&Bs, and short-term-rental hosts in San Antonio collect HOT on every room rented under 30 consecutive days at a daily rate of $2 or more. SAMC Chapter 31 sets the 9% city portion (7% general plus 2% expansion dedicated to convention-center debt and tourism), and Texas Tax Code Chapter 156 adds the 6% state HOT collected by the Comptroller. Operators register with the San Antonio Finance Department, post a permit, and file electronic returns monthly. Federal employees on official travel and permanent residents over 30 days are exempt. Revenue funds the Henry B. Gonzalez Convention Center, Visit San Antonio, arts grants, and historic preservation.
Violations & Fines
Late filing triggers 5% to 10% penalties plus interest. Willful failure to remit is a Class C misdemeanor under Texas Tax Code Section 156.202, and the city can revoke STR permits and file liens for repeat noncompliance.
Frequently Asked Questions
How does a San Antonio hotel register for HOT collection?
Are corporate guests at San Antonio hotels exempt?
Sources & Official References
Other rules in San Antonio
Texas rules heatmap·Compare San Antonio to another location·View the Texas hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Bexar County handle transient occupancy tax.