Laredo, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- City HOT
- 7 percent
- State HOT
- 6 percent
- Combined
- 13 percent
- Threshold
- Under 30 days
- Filing
- Quarterly city, monthly/quarterly state
Summary
Laredo imposes a 7 percent City Hotel Occupancy Tax on STR stays under 30 days, in addition to the 6 percent Texas state hotel tax. Combined total is 13 percent collected from guests and remitted quarterly to the City and State Comptroller.
Sec. 351.002. TAX AUTHORIZED. (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. (c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code. Sec. 351.003. TAX RATES. (a) The tax authorized by this chapter may be imposed at any rate not to exceed seven percent of the price paid for a room in a hotel.
Full Breakdown
Under Texas Tax Code Chapter 351, Laredo is authorized to levy a local Hotel Occupancy Tax (HOT), currently set at 7 percent of the room rate. The state adds 6 percent under Tax Code Chapter 156, for a combined 13 percent on all rentals under 30 consecutive days. STR platforms such as Airbnb and Vrbo collect and remit state HOT automatically, but collection of city HOT depends on individual platform agreements; Laredo operators should verify and remit any uncollected portion directly. City HOT is filed quarterly with the Laredo Tax Office; state HOT is filed monthly or quarterly based on volume with the Texas Comptroller. Rentals of 30 or more consecutive days to the same guest are exempt from HOT. Revenue funds convention, tourism promotion, and historic preservation per Chapter 351 permitted uses.
Violations & Fines
Failure to collect and remit HOT results in tax assessment plus penalties of 5-10 percent and interest. Willful evasion is a Class B misdemeanor under Texas Tax Code 351.0041.
Frequently Asked Questions
Does Airbnb collect Laredo HOT for me?
Are long-term rentals subject to HOT?
Sources & Official References
Other rules in Laredo
How Laredo compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Laredo to another location·View the Texas short-term rentals overview
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