Hotel Occupancy Tax (HOT)

Short Term Lodging Tax / HOT 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. 

TAX RATE

The rate of the tax is based on the property location within the County.

If the lodging property is located:

Outside a city limit and outside of their extraterritorial jurisdiction (ETJ):

• To the State of Texas        6%
• To Bastrop County           7%

Inside a city limits or inside 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 have ZERO OVERNIGHT STAYS during a filing period, you are still required to report in Localgov, but you will report $0 revenues.

FILING HOTEL OCCUPANCY TAX

BEGINNING OCTOBER 2, 2023, all Bastrop County Lodging Properties are required to file and submit their Hotel Occupancy Tax online via Localgov.   The report forms are now discontinued.

Taxpayer Letter with Localgov instructions - PDF

REGISTER YOUR PROPERTY with LOCALGOV, SETUP PAYMENTS, and GET CURRENT WITH YOUR TAX:

•  Create your Account:  Set up your online account for Bastrop County here: https://tax.localgov.org/login.  It takes just a few minutes to get started. 

There will be a 3-5 working day period for us to review your tax rate and filing requirements before you will be able to report your first tax with Localgov: if you log in before set up, it will incorrectly show $0 tax owed. You are responsible for the correct filing.

•  Localgov Customer Service:  Call (877) 842-3037 or email  service@localgov.org.

•  Help Center:  https://service.localgov.org/knowledge

ABOUT LOCALGOV

Localgov offers taxpayers in our community significant advantages, such as:

• Automatic calculation of taxes and fees owed.
• Multiple payment options including ACH/EFT drafts ($1 fee), and credit and debit card payments (3% fee) using Visa and Mastercard.
• Payments can be made when you have time— not only during government hours.
• No need for paper forms, envelopes, checks, or stamps.

MORE INFORMATION

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, call Amberley Palmer 512-581-4236 or email Amberley 

• Short Term Lodging & Hotel Occupancy Tax  BROCHURE includes definitions, tax based on property location, amount of tax to be collected, reporting requirements, and the economic importance of collecting and submitting the tax.
• County Resolution 0811-01
• State Bill 1413

Lodging Partnerships

We also work with our lodging partners in promoting our county and providing an inviting atmosphere for visitors using the Hotel Occupancy Tax funds that you collect and file. We provide helpful tourism information for your guests, and provide resources and contacts to help you be more successful in your endeavor, along with posting your lodging listing on our Tourism website under the "Where to Stay" section.

To learn more about our free resources and lodging partnership, call Amberley Palmer 512-581-4236 or email Amberley or email Fran Hunter.