Victoria, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- Up to 7% of room cost
- Applies when
- $2+/night, non-permanent stays
- Filing deadline
- 20th of each month
- Collector's fee
- 1% retained as reimbursement
- Late penalty
- 15% plus interest
Summary
Victoria taxes short-term room rentals under its Hotel and Motel Occupancy Tax: up to 7% of the nightly rate, plus the operator's 1% collection fee, due monthly to the Director of Finance.
There is hereby levied a tax upon the occupancy of any room or space furnished by any hotel or motel where such cost of occupancy is at the rate of two dollars ($2.00) or more per day; at a rate not to exceed seven (7) percent of the consideration paid by the occupant of such room or space to such hotel or motel.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 42).
Full Breakdown
Victoria's Hotel and Motel Occupancy Tax (City Code Ch. 8, Art. III) reaches any short-term room rental where nightly cost is $2 or more: the ordinance defines 'hotel' broadly to include tourist homes, rooming houses, and 'other buildings where rooms are furnished for a consideration,' sweeping in Airbnb- and VRBO-style stays. The rate is up to 7% of the rental price. Operators must file a monthly report with the Director of Finance by the 20th, remit the tax collected, and may keep 1% as a collection fee. Stays of 30 or more consecutive days and guests with a state exemption certificate are exempt.
Violations & Fines
Failing to collect, report, or remit the tax, or filing a false report, is a misdemeanor under Sec. 1-8, plus a 15% penalty after one delinquent quarter and interest at 6% annually or the state rate.
Frequently Asked Questions
Does Victoria's hotel tax apply to Airbnb rentals?
Who is exempt from the tax?
Sources & Official References
Other rules in Victoria
How Victoria compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Victoria to another location·View the Texas short-term rentals overview
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