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

01 of the City Code layers STR-specific reporting duties on top of the general municipal Hotel Occupancy Tax authorized in Sec. 31-70. Every STR owner or operator must submit a monthly HOT report to the city, whether or not the unit was rented that month and whether or not a platform already collects tax on their behalf; a month with no rental activity still requires a report showing "0" in revenue. Reports are due on or before the last day of the calendar month following the reporting period, and if that date falls on a weekend or city holiday the deadline rolls to the next city workday.

A short-term rental platform that already collects the state's hotel tax on a San Antonio booking must also collect and remit the applicable city and Bexar County HOT, calculated on what the guest actually pays the owner or operator. If a platform does not collect state HOT, it has no city-collection duty either, and the individual owner or operator remains personally responsible for collecting and remitting both the city and county tax. The rule reaches beyond the city limits too: STRs located outside San Antonio but still inside Bexar County must report and remit Bexar County HOT to the city, which acts as the county's collection agent, unless San Antonio gives ninety days' notice that it is discontinuing that arrangement.