New Braunfels, TX Short-Term Rentals: Taxes & Fees (2026)

There is hereby levied a tax upon the cost or consideration paid by the occupant of a room or space furnished by any hotel whether collected by the hotel or by a third party or agent of the hotel where such cost of occupancy is at the rate of $2.00 or more per day, such tax to be equal to seven percent of the consideration paid by the occupant of such room, space or facility to such hotel or third party or agent of such hotel, exclusive of other occupancy taxes imposed by other governmental agencies.(b)If a third party or agent purchases rooms in a hotel for resale to the actual occupants, but does not resell a room to an actual occupant, then such tax shall be equal to seven percent of the consideration paid by the third party or agent to the hotel for the purchase of the room.(c)The entities or persons described in V.T.C.A., Tax Code § 351.006, or any amendments thereto, are entitled to an exemption to the tax set out in subsection (a) provided that they file the necessary or required refund claim or provide the required exemption certificate in accordance with V.T.C.A., Tax Code § 351.006.(d)The tax imposed herein shall not be assessed on any room or space furnished by any hotel to a permanent resident. (Ord. No. 2010-34, § 1, 5-24-10)