No. The City never receives payment of local occupancy taxes from these platforms, no matter what services you choose. In 2017, the State Comptroller’s Office entered into an agreement with Airbnb to collect and remit State of Texas hotel occupancy taxes on behalf of all hosts. Many other platforms also automatically collect state taxes. This agreement does not apply to local taxes. Platforms will often mislead hosts into believing they are compliant, because they do not track city and county-level tax laws. As of the date of this flyer, the City has never received any payment on behalf of any host from any short-term rental platform.

No. Chapter 351 of the Texas Tax Code allows for the imposition and collection of hotel occupancy taxes by municipalities. The maximum rate is nine percent (9%) of the room rate.

Chapter 24 of the City of Brenham Code of Ordinances requires all hoteliers, including hosts of short-term rentals, to collect and remit Hotel Occupancy Tax. This is not optional. Section 24-26 makes failure to collect and remit Hotel Occupancy Tax a misdemeanor, punishable by a fine up to $500. Penalties and interest on late payments also apply.

Hotel Occupancy Tax is not levied on you as the owner/operator of a short-term rental. It is levied on your guests and is meant to be paid by them. Most hotels add this tax as a separate line item on a bill rather than adding it into their room rate, just as they would sales tax. It is your decision how you would like to collect this tax from your guests, but you are a “pass-through” entity. This means that you do not pay this tax, nor is it considered part of your income. You collect it from your guests and pass it through to the City.

City of Brenham Hotel Occupancy Tax is seven percent (7%) of your occupancy income. It applies only to the room rate. Fees (booking fees, pet fees, cleaning fees, etc.) are excluded. The gross occupancy income is calculated and self reported by you monthly. The City does not require receipts, but retains the right to audit your records if necessary.

Taxes are due on the last calendar day of the month following their collection. For example, any occupancy tax collected from guests for November hotel stays will be due on December 31st. Because the payment portal is available 24 hours a day, 7 days a week, the due date does not change if the last day of the month falls on a weekend or holiday.

Pay Your Hotel Occupancy Taxes here

The City of Brenham uses MUNIRevs, a third party website, for reporting hotel income and paying Hotel Occupancy Tax. Contact the City to receive your account number. This account number is unrelated to your State hotel tax ID. You will also receive detailed instructions on how to create your login, and use the portal to pay your taxes every month. Please note credit cards are not accepted. All payments are via checking or savings accounts.

Have questions? View our contact information.

As long as you are actively operating a short-term rental property or hotel, you must file a return every month, by the last calendar day of the month. If you have zero occupancy for a month, you should still file a return, but you will simply enter “0” for your gross occupancy revenue.

Hotel Occupancy Tax only applies to stays of 30 days or fewer. Longer stays are not taxed, even if your property normally operates as a short-term rental.

Section 351.101 of the Texas Tax Code requires that hotel occupancy taxes can only be used for specific tourism-related expenses. Here in Brenham they fund VisitBrenham. Please review the attached document that outlines what VisitBrenham accomplishes for you and all Tourism Partners.

Please contact Nancy Joiner at 979-337-7586 for more information.