HOTEL-MOTEL OCCUPANCY TAX

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Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. Local hotel taxes apply to sleeping rooms costing $2 or more each day. 

Lodging tax requirements vary by city, county, region, state, and country. Lodging taxes can be levied on the cost of the stay or a per-night or per-person basis.  

While Airbnb and Vrbo may collect regional taxes, local taxes are often the responsibility of hosts/property owners to collect and pay.  

Per the Hotel Occupancy Tax Ordinance, a permanent resident is any occupant who has or shall have the right to the occupancy of any room or rooms in a hotel for at least thirty (30) consecutive days during the calendar year or preceding year. No tax shall be imposed upon a "permanent resident". 

Short-term rentals are typically rented on a daily, or weekly basis. Short-term residential rentals include vacation rental homes and spare bedrooms. 

Quarterly reports are due to the City of Seadrift on the last day of the month following each quarterly period.

• January - March (1st Quarter) - Due April 30
• April - June (2nd Quarter) - Due July 31
• July - September (3rd Quarter) - Due October 31
• October - December (4th Quarter) - Due January 31

If any person fails to file a report as required by the Texas Comptroller and the City of Seadrift, a 15% penalty on delinquent taxes the first 30 (thirty) days will be assessed. Delinquent taxes will also draw interest of 10% per annum. 

All revenues derived from the levy and collection of the Hotel-Motel Occupancy Tax, including penalties and/or interest, are kept separate from other funds of the City. 

Follow the link below to view the Hotel-Motel Budget.

The form may be sent via:

• In-person or drop-box: City Hall Office, 501 S. Main St., Seadrift, TX 7798
• Mail: City of Seadrift, P.O. Box 159, Seadrift, TX 77983
• Email: g.torres@seadrifttx.org

Payments can be paid with a check, cash, or a credit/debit card. Please make checks out to: City of Seadrift. 

Payment via credit/debit cards may be taken over the phone. Please note that  credit/debit cards are subject to a processing fee.

Please feel free to contact the City Secretary with any questions or concerns you may have. Phone: 361-785-2251 or Email: g.torres@seadrifttx.org