San Antonio, TX Short-Term Rentals: Taxes & Fees (2026)

Under City Code Chapter 31 and UDC Section 35-374.01, every operator of a short-term rental in San Antonio must collect Hotel Occupancy Tax (HOT) on all stays of fewer than 30 consecutive days. The combined rate is 16.75%, comprised of the City of San Antonio's 9% (a 7% general occupancy tax plus a 2% Convention Center expansion tax), Bexar County's 1.75%, and the State of Texas' 6% imposed under Texas Tax Code Chapter 156. The City and County portions (10.75% combined) are remitted monthly to the City of San Antonio Finance Department, which administers the County HOT under interlocal agreement; the state portion is remitted separately to the Texas Comptroller. Reports are due by the last day of the month following the reporting period even if no tax is owed. Some platforms such as Airbnb collect and remit certain portions on the host's behalf, but the operator remains ultimately responsible for verifying full compliance. STR permit application fees were updated by the February 2024 ordinance amendments to $300 for Type 1 (owner-occupied) and $450 for Type 2 (non-owner-occupied) for a three-year permit, with renewal at the same fee.