Short-Term Rental Housing

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.

HOW TO APPLY FOR A PERMIT

STEP 1
Request access to the online permitting system by emailing [email protected] with your name, permanent home address, email address, phone number, and the address of the property you intend to operate as a STR. You must receive a login and password before applying online.

STEP 2
Apply online. Be sure to include your Guest Information Guide and hotel occupancy tax account number with Avenu Insights (see next step).

STEP 3
Register with Avenu Insights to set up your hotel occupancy tax remittance and report filing. The ordinance requires that Hotel Occupancy Taxes be assessed and collected by short-term rental operators. The Code of Ordinances authorizes a hotel occupancy tax equal to 7% of the occupant's consideration where the cost of occupancy is at least $2 per day.

On the last business day of the month after the month of collection, entities required to collect the tax must file a report and remit the appropriate taxes. Failure to submit the report and remit payment is a misdemeanor punishable by a fine and a penalty of 15% of the tax due for every 30 days that the report is not filed or the payment is not made.

STEP 4
When notified, schedule your Life Safety Inspection to ensure your STR meets the ordinance’s life safety requirements. Inspections are also required for permit renewal. If an inspection fails, you will be assessed a Re-inspection Fee.

STEP 5
Receive your permit when your application is approved. The permit number must appear on all advertising and online listings.

ANNUAL RENEWAL
You should receive an email about a month before the expiration date reminding you to renew your STR Permit. Log in to your account and pay the fees due, which are a permit renewal fee and a Rental Inspection Fee. Alternatively, you may call Code Enforcement, 979-764-6363, and pay over the phone with a credit card. Then schedule your Life Safety Inspection. When it passes, your updated STR Permit will be issued

FAQS - HOTEL OCCUPANCY TAX

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.

Under the State’s Tax Code, expenditures of hotel occupancy taxes must directly enhance and promote the tourism industry in College Station.

Yes. According to the Tax Code, a short-term rental is subject to hotel occupancy taxes (see Tex. Tax Code § 156.001(c)).

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.

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.

Avenu Insights offers online filing at revds.com.

For questions, contact Avenu Insights at (866) 240-3665 or (800) 556-7274, or by email at [email protected].

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 through Avenu Insights, the City’s contracted hotel occupancy tax collector, on a monthly basis. Avenu Insights offers online filing at revds.com.

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.

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]
SeeClickFix

For questions about Hotel Occupancy Tax:
Avenu Insights
866.240.3665 or 800.556.7274
www.hoteltaxonline.com