Hotel Occupancy Tax
Short Term Lodging Tax in Bastrop County
Hotel Occupancy Tax, commonly known as HOT, are collected by the short term rental (STR) property from guests who are renting a bed/space for less than 30 days consecutively. The tax is paid on the room rate including other fees such as cleaning fees, pet fees, etc. In the Tax Code, the State of Texas determines the items that are taxable and the remittance schedule.
The lodging property collects these taxes from their guests and remits them accordingly. Please note that online services such as Airbnb and Homeaway collect taxes for the State (6%), but do not collect local taxes. The property owner is responsible for full collection of taxes and their remittance.
Short-term rental properties, named as “hotels” for tax purposes, include but are not limited to hotel, motel, bed & breakfast, vacation rental lodging such as AirBnB, inn, rooming house, manufactured home, residency inn, condominium, cabin, cottage, guest house, a room in your house, and glamping tent.
Not all counties in Texas have a Hotel Occupancy Tax, but Bastrop County is one of the counties which does.
The rate of the tax is based on the property location within the County.
If the lodging property is outside a city limit and out of their extraterritorial jurisdiction (ETJ):
- To the State of Texas 6%
- To Bastrop County 7%
If the lodging property is inside a city limits or in their ETJ:
- To the State of Texas 6%
- To Bastrop County 0.75%
- To the City 7%
Hotels and motels are to pay monthly, while smaller venues may pay quarterly, based on revenues.
If you PAY ONLINE or have ZERO OVERNIGHT STAYS, you are still required to send in your Report of Hotel Occupancy Tax form.
There are two forms available for each tax rate, one to print and fill out by hand, and one that is fillable. Forms may now be emailed to HOT@co.bastrop.tx.us. All form submission and payment options are listed on the Report of Hotel Occupancy Tax forms.
For the Bastrop County" Report of Hotel Occupancy Tax form and instructions, and online payment option, Click HERE for the Treasurer's page.
If you have questions about your short term rental tax obligations, your tax rate, or how to comply with Bastrop County's Hotel Occupancy Tax, contact Fran Hunter 512-581-4074 or email.
We also work with our lodging partners in promoting our county and providing an inviting atmosphere for visitors. We provide helpful tourism information for your guests, and provide resources and contacts to help you be more successful in your endeavor. To learn more about our free resources and lodging partnership, contact Fran Hunter at 512-581-4074 or email.