Travis County, TX Short-Term Rentals: Short-Term Rental Permits (2026)

Hotel Occupancy Tax Who is responsible for this tax? Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. Local hotel taxes apply to sleeping rooms costing $2 or more each day. [...] Rates The state hotel occupancy tax rate is 6 percent (.06) of the cost of a room. Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that the local taxing authority collects. Due Date Monthly: 20th day of the month following the end of each calendar month (for example, April 20 for March activity). Quarterly (if qualified): 20th day of the month following end of the calendar quarter (for example, April 20 for first quarter activity). Penalties and Interest Penalties A $50 penalty is assessed on each report filed after the due date. If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed. If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.