Brownsville, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State HOT
- 6% Texas Hotel Occupancy Tax
- City HOT
- City rate on top of state tax
- Combined
- Approximately 13-15% total
- Filing
- Quarterly reporting required
Summary
Brownsville STR operators must collect and remit the city Hotel Occupancy Tax and the Texas state Hotel Occupancy Tax (6%). The combined rate applies to all stays under 30 consecutive days.
Sec. 156.051. TAX IMPOSED. (a) A tax is imposed 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 or space in a hotel costing $15 or more each day.(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.
Full Breakdown
STR operators in Brownsville must collect the city Hotel Occupancy Tax (HOT) and the Texas state HOT (6%) on all rentals under 30 consecutive days. The combined rate in Brownsville is approximately 13-15% depending on current local rates. Platforms like Airbnb may collect and remit the state portion automatically in Texas. Operators should verify current rates with the Brownsville Finance Department. Quarterly tax filings are typically required.
Violations & Fines
Failure to collect or remit HOT results in penalties, interest, and potential legal action from both the city and the Texas Comptroller.
Frequently Asked Questions
What taxes do STR operators pay in Brownsville?
How often do I file Brownsville Hotel Occupancy Tax?
Does Texas Hotel Occupancy Tax apply to rentals under 30 days in Brownsville?
Sources & Official References
Other rules in Brownsville
How Brownsville compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Brownsville to another location·View the Texas short-term rentals overview
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