NOTE: The City of San Antonio has contracted with Avenu Insights & Analytics to administer HOT collections.
If you own, operate, manage or control a hotel, you must collect taxes imposed and report online.
Online reporting must be filed for each calendar month even if there are no Taxable Room Receipts.
Types of Hotels
A hotel is any building in which members of the public obtain sleeping accommodations for consideration. The term includes, but is not limited to a:
- hotel
- motel
- short term rental
- bed and breakfast (B&B)
The term does not include:
- hospitals
- sanitariums
- nursing homes
- dormitory or other housing facility owned, leased or operated by an institution of higher education
- private or independent institution of higher education
Rates
The City’s HOT rate is 9%, comprised of a 7% general occupancy tax and 2% for the Convention Center expansion. The City also collects 1.75% for Bexar County.
This tax is in addition to the 6% rate imposed by the State of Texas, which must be remitted to the State.
For information on the State Hotel Occupancy Tax, visit the Texas Comptroller's website.
Filing
Hotels and Short Term Rentals are required to report online and pay HOT on or before the last day of the calendar month, following the Reporting Period. If you have no revenue for a Reporting Period, enter "0". Failure to report online or pay HOT will result in penalty and interest fees.
Watch the video tutorial for more details about how to create an account and file online.
Pay Online
Should the last day to file fall on a weekend or City of San Antonio official holiday, the online reporting and payment must be received no later than the next scheduled City workday, or penalty and interest will be applied.
NOTE: Postmarked payment will not meet the deadline requirement for payment receipt.
Questions regarding how to pay should be addressed to Avenu via email at SAHOT@avenuinsights.com or by phone at 888-885-7289.
Refunds
A refund may be applied where allowable by mailing a properly documented and completed Claim for Refund of City Hotel Occupancy Tax form to:
City of San Antonio
c/o Avenu Refund Department
600 Beacon Pkwy. W., Suite 900
Birmingham, AL 35209
NOTE: A copy of the complete hotel bill must be included with refund claim. Claims filed without a hotel bill will be rejected.
Records Retention
The City of San Antonio requires that your books and records be available for our inspection to ensure that HOT is accurately reported and exemptions are appropriate.
NOTE: Records must be retained for not less than 4 years.
Exemptions
A Texas Hotel Occupancy Tax Exemption Certificate (PDF) must be filled out and retained for review at the hotel where the tax is collected. The certificate must be retained for no less than four years from the date of full payment of the tax due for that reporting period for each exemption granted.
The hotel will incur a tax liability for any exemption for which an allowable exemption certificate is not on file and available for review or for any irregular exemption.
City of San Antonio and the Bexar County exemptions are granted for the following:
- Permanent residents who have occupied or have paid for the right to occupy sleeping rooms or rooms or facilities in a hotel for at least 30 consecutive days.
- United States officer or employee of a U.S. governmental entity when traveling for official duties with substantiating identification and documentation.
- State of Texas officer or employee when traveling for official duties for the governmental entity who presents a HOT Photo ID or a HOT exemption card. A copy of the exemption card must be retained.
NOTE: City of San Antonio and Bexar County hotel occupancy exemptions are different than those allowed by the State of Texas.
Frequently Asked Questions
- How are penalties calculated?
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Beginning the first day of the second month following the Reporting Period, delinquent taxes accrue a 5% penalty. An additional 5% penalty accrues on the first day of the third month following the Reporting Period. The penalty shall never be less than $5.
- How is interest calculated?
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For the City, beginning the second month following the Reporting Period, delinquent taxes accrue interest on the first day of each month at the rate of 10% per annum or a monthly interest rate of 0.833%. For Bexar County, beginning the third month following the Reporting Period, delinquent taxes accrue interest on the first day of each month at the rate of 10% per annum or a monthly interest rate of 0.833%.
- Why do we pay this tax?
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The revenue derived from the Hotel Occupancy Tax is used to support tourism, convention activities, arts and cultural programming across the City, and the Convention Center expansion.