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Short-Term Rental Housing

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SHORT-TERM RENTAL HOUSING

An ordinance regulating short-term rental housing in College Station went into effect Oct. 1, 2020. A short-term rental is a residential unit that is rented out for fewer than 30 consecutive days. It includes single-family homes, duplexes, triplexes, fourplexes, multi-family units, and manufactured homes. Short-term rental operators must have a permit and collect and remit hotel occupancy taxes. A permit is valid for one year from the date of issuance and must be renewed annually.

Short-term Rental Permit Fee - $100
Short-term Rental Inspection Fee - $100
Short-term Rental Failed Inspection Fee - $124
Short-term Rental Permit Renewal Fee - $75

Short-term rental operators also must:
  • Provide an informational brochure to guests that includes pertinent neighborhood information, how to contact the operator, and local emergency numbers.
  • Equip the dwelling with working life safety equipment such as smoke detectors, carbon monoxide detectors if using gas/propane, and one fire extinguisher per floor.
  • Maintain the unit in compliance with applicable city codes.
  • Collect and remit hotel occupancy tax from guest stays, filing on a monthly basis.

FAQS - HOTEL OCCUPANCY TAX

    What are hotel occupancy taxes?
    A hotel's owner, operator or manager must collect hotel taxes from their guests. For the purposes of the state tax, a hotel is considered to be any building in which members of the public rent sleeping accommodations for $15 or more per day. Local hotel taxes apply to sleeping rooms costing $2 or more per day.

    The tax covers hotels, motels, and bed and breakfasts, as well as condominiums, apartments and houses rented for less than 30 consecutive days. This includes short-term rentals. Hotel tax does not apply to hospitals, sanitariums, nursing homes, student dormitories operated by colleges and universities, or condominiums, apartments and houses leased for more than 30 consecutive days.
    How are local hotel occupancy taxes used?
    Under the State’s Tax Code, expenditures of hotel occupancy taxes must directly enhance and promote the tourism industry in College Station.
    Are short-term rental units required to collect & remit hotel occupancy taxes?
    Yes. According to the Tax Code, a short-term rental is subject to hotel occupancy taxes (see Tex. Tax Code § 156.001(c)).
    What is the hotel occupancy tax rate for College Station?
    7% of the consideration paid by the occupant of any hotel or short-term rental where the cost of occupancy is at the rate of $2 or more per day.
    How often do hotel occupancy taxes have to be submitted?
    Every month. On the last business day of the month following the month of collection, every person required to collect the tax must file a report through Avenu Insights, the City’s contracted hotel occupancy tax collector. A report must be filed every month, regardless of whether any stays were recorded and taxes collected. 
    I own a short-term rental. How do I submit these taxes?
    First, to operate a short-term rental in College Station, you must receive a permit by applying online. Once you've received your permit, you'll need to file and remit your taxes on a monthly basis. 
    I thought Airbnb takes care of my required taxes?
    Some companies like Airbnb have an agreement with the State of Texas to collect and remit the appropriate taxes on behalf of hosts registered with the platform. However, this only covers the 6% state tax rate. Hosts must also file and remit the appropriate local hotel occupancy taxes to the City of College Station and Brazos County.
    Is there a penalty for late filings?
    Yes. Failure to file the required reports and to remit payment is a misdemeanor punishable by a fine and a penalty of 15% of the tax due for each thirty (30) days that the report is not filed or the payment is not made.

    Violations of the STR ordinance (such as nonpayment of hotel occupancy taxes) may result in permit revocation or denial of your permit at renewal.

CONTACT INFORMATION

For questions about the STR ordinance or registration process:
Code Enforcement Division
Community Services Department
979.764.6363
[email protected]


For complaints about STR operators:
Code Enforcement Division
Community Services Department
979.764.6363
[email protected]
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