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 responsiblity 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.
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:
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.