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Hotel Occupancy Tax

Hotel Occupancy Tax (HOT) is collected for short-term rental stays of less than 30 consecutive days which includes Hotel/Motel stays, and residential rental units, i.e., house, condo, apartment and bedroom stays.

Chapter 11, Article VII of the SPI Code of Ordinances

STEPS for city compliance with H.O.T. & short term rentals:

To register a property for short term rental (STR), complete each step in the order listed below.

  1. Apply for Avenu Insight taxpayer account to pay City /County HOT(11%). 
  2. Apply for a Texas Taxpayer ID to pay State HOT(6%).
  3. Apply for a STR License.
  4. List the license number in all advertisements of the property. 
  5. File HOT monthly with Avenu Insight and the Texas State Comptroller.

To Renew or Update License information Click Here.

To Browse all registered STR properties Click Here. 

For any Short Term Rental complaints or concerns please refer to our NEW resources: 

Online Complaint Form link: Click Here

24/7 Hotline Number: 866-477-4940

QUESTIONS:

Regarding the tax rate breakdown?

The City of South Padre Island's Hotel Occupancy Tax rate is 10.5%, comprised of a 8.5% general occupancy tax and a 2% venue tax. There is also a Cameron County venue tax of .5%. Both the City of SPI and Cameron County have partnered with Avenu Insight for the collection of its Hotel Occupancy Taxes.

The City of SPI and Cameron County tax is in addition to the 6% rate imposed by the State of Texas, which must be remitted separately to the State Comptroller. For more information regarding State Hotel Occupancy Tax, please visit the State Comptroller website or call 1-800-252-1385.

The Hotel Occupancy Tax rate is broken down as follows:

City HOT 8.5%

City Venue Tax 2%

County Venue Tax 0.5%

             Local HOT Total  11%

             State HOT Total      6%

                         Total HOT   17%

Regarding Avenu account number, Hotel Occupancy Tax (11%) remittance, and filing procedures?

Please contact Avenu Insight directly at 1-866-240-3665 or RDSSupport@avenuinsights.com .

Regarding Remittance of State HOT (6%)? 

Please contact the Texas State Comptroller at 1-800-252-1385.