Texas Tax Code 156.103 requires marketplace facilitators like Airbnb and Vrbo to collect and remit state hotel occupancy tax on Travis County stays. Hosts remain responsible if the platform fails to collect on a booking.
Under Texas Tax Code 156.103 (2019 marketplace amendment), online STR platforms acting as accommodation facilitators collect the 6 percent state hotel occupancy tax automatically on bookings under 30 days. Travis County receives no separate county hotel tax in unincorporated areas, but the Austin city tax and venue tax may apply for properties inside Austin city limits. Hosts must verify their platform collects properly, retain booking records four years, and self-remit any tax not collected. Direct bookings through personal websites carry full host-side collection liability.
Failure to collect or remit hotel occupancy tax can incur Texas Comptroller penalties of 10 percent plus interest, with criminal liability for willful evasion.
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