Hotel Occupancy Tax
Hotel Occupancy Tax & Short Term Rental Permit
HOTEL OCCUPANCY TAX & SHORT TERM RENTAL PERMIT
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:
- Short Term Rental
- Bed and Breakfast (B&B)
The term does not include hospitals, sanitariums, or nursing homes; or a dormitory or other housing facility owned or leased and operated by an institution of higher education, or a private or independent institution of higher education.
Every person owning, operating, managing or controlling any hotel, motel, short term rental, or Bed and Breakfast shall collect the tax imposed, complete a Hotel Occupancy Tax Report and remit both to the City. A Hotel Occupancy Tax Report must be filed for each calendar month even if there are no Taxable Room Receipts.
The City Council has passed Ordinance 2021-01-01 regarding Short Term Rentals within the City of Alpine. This ordinance requires Short Term Rental (STR) Operators to obtain a permit from the City. Please review the permitting process and helpful information below. Any questions may be directed to Geo Calderon at firstname.lastname@example.org or at (432) 837-3301 x 1.
Short Term Rentals & Hotel Occupancy Tax - Generally
SHORT TERM RENTALS
By definition, a Short Term Rental is a property that is rented for less than 30 consecutive days. Please be aware that a short-term rental property is considered a hotel and is subject to Hotel Occupancy Tax (HOT).
A Short Term Rental means the rental of all or part of a residential property to a person who is not a permanent resident. A "permanent resident" is a person who has the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.
HOTEL OCCUPANCY TAX
Every person owning, operating, managing or controlling any Short Term Rental shall collect the tax imposed, and report Hotel Occupancy Tax monthly even if there are no Taxable Room Receipts.
HOTEL OCCUPANCY TAX RATES
The City of Alpine's Hotel Occupancy Tax rate is 7 percent general occupancy tax.
The City tax is in addition to the 6 percent tax rate imposed by the State of Texas, which must be remitted separately to the State. For information on the State Hotel Occupancy Tax, please visit the Texas Comptroller website.
Short Term Rental Permit - How to Obtain your Permit
Short Term Rental Special Use Permit
The City Council has passed Ordinance 2021-01-01, an ordinance regarding Short Term Rentals within the City of Alpine. One of the requirements of the ordinance is that operators shall obtain a Special Use Permit in order to operate.
To obtain your permit please print and fill out the following documentation:
Short Term Rental Permit Application Packet
Alternatively, you may pick up a packet in person at the Building Services Department located at 309 W. Sul Ross, Alpine, Texas, 79830.
Please direct any questions to Building Services at 432-837-3281, option 2.
How to Pay HOT & HOT Reporting Form
Please review the Guidelines for Filing HOT Report carefully before submitting your report to the City.
Guidelines for Filing HOT Report
Use the following form to report your HOT to the City of Alpine. Each payment you make for HOT should be accompanied by a HOT Report form.
Short Term Rental Operators have two options for filing: Monthly and Quarterly. Please review the Sample HOT Reports Below:
Sample Monthly HOT Report
Sample Quarterly HOT Report
Once you have completed the HOT Reporting form, please send the form and your payment to:
City of Alpine
100 North 13th St
Alpine, Texas 79830
Annual Permit Renewal
To renew your Short Term Rental Special Use Permit, please submit the following form with the $100 renewal fee to:
100 N. 13th Street
Alpine, Texas 79830
Short Term Rental Renewal Application
Exemptions to the Hotel Occupancy Tax are granted by the City of Alpine for:
- Permanent Resident is any occupant who has occupied or has paid for the exclusive right to occupy a particular sleeping room or rooms or sleeping facility in a hotel for at least thirty (30) consecutive days. However, one change of sleeping rooms or facility during the first thirty (30) days of occupancy in the hotel shall not terminate the status of the permanent resident. Any person who does not fully prepay for the first thirty (30) days is not a permanent resident during the first thirty (30) days of occupancy.
- United States officer or employee of a U.S. governmental entity when traveling on or otherwise engaged in the course of official duties for the governmental entity with substantiating identification and documentation.
- State of Texas officer or employee when traveling on or otherwise engaged in the course of official duties for the governmental entity who presents a Hotel Tax Exemption Photo Identification Card or a Hotel Tax Exemption Card used in conjunction with another photo identification issued by the state is exempt from paying the tax. A copy of the exemption card must be retained.
Retention of Records
RETENTION OF RECORDS
Hotels and other Short Term Rentals must make their records available for inspection by the City at the hotel where the tax is collected. The City must have access to books and records to determine the accuracy of any reports filed and the amount of taxes due to include any exemptions granted. Records must be retained for not less than 4 years.