Corpus Christi, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- City HOT Rate
- 9% of rental revenue
- State HOT Rate
- 6% (TX Tax Code Ch. 351)
- Combined Rate
- 15% total on guest stays
- Due Date
- 20th of the following month
- Late Penalty
- 15% of tax owed
Summary
Corpus Christi STR operators must collect and remit 9% city hotel occupancy tax plus 6% state HOT (15% combined). The city tax is due by the 20th of each following month. Late payments incur a 15% penalty.
Sec. 156.001. DEFINITIONS. ... (b) For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352, or other law, 'hotel' includes a short-term rental. In this subsection, 'short-term rental' means the rental of all or part of a residential property to a person who is not a permanent resident under Section 156.101. Sec. 156.052. RATE OF TAX. The rate of the tax imposed by this chapter is six percent of the price paid for a room in a hotel.
Full Breakdown
All short-term rental operators in Corpus Christi must collect and remit hotel occupancy tax (HOT) on stays under 30 consecutive days. The city HOT rate is 9% of the rental amount, and the Texas state HOT is an additional 6%, for a combined 15% tax on guests. City tax filings and payments are due by the 20th of each month following the rental activity (for example, September rentals are due by October 20). Late payments incur a 15% penalty on the amount due. Operators who file and pay early receive a 1% discount. Taxes more than 60 days overdue accrue interest at prime rate plus 1%. For Airbnb and VRBO bookings, the platform may remit state tax directly, but the property owner remains ultimately responsible for ensuring all HOT is paid to all taxing entities. File and pay city HOT through GovOS at corpuschristi.munirevs.com. The $250 annual STR permit fee is separate from the tax obligation.
Violations & Fines
Late payment: 15% penalty. Delinquent over 60 days: interest at prime plus 1%. Failure to collect: additional fines.
Frequently Asked Questions
What is the total tax rate on short-term rentals in Corpus Christi?
Does Airbnb handle the tax for me?
What discount do I get for paying early?
Sources & Official References
Other rules in Corpus Christi
How Corpus Christi compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Corpus Christi to another location·View the Texas short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.