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South Padre Island, TX 78597
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Hotel Occupancy Tax

Hotel Occupancy Tax (HOT) is collected for short-term rental stays of less than 30 consecutive days which includes Hotel/Motel stays, and residential rental units, i.e., house, condo, apartment and bedroom stays.

Chapter 11, Article VII of the SPI Code of Ordinances

STEPS for city compliance with H.O.T. & short term rentals:

To register a property for short term rental (STR), complete each step in the order listed below.

  1. Apply for Avenu Insight taxpayer account to pay City /County HOT(11%) 
  2. Apply for a Texas Taxpayer ID to pay State HOT(6%)
  3. Apply for a STR permit with Avenu Insight.
  4. List the permit number in all advertisements of the property.
  5. File HOT monthly with Avenu Insight and the Texas State Comptroller 

To RENEW an STR Permit click here and log into your Tax Online account with Avenu. 

To BROWSE all registered STR properties click here or visit www.salestaxonline.com/shorttermrentalpermit

QUESTIONS:

Regarding the tax rate breakdown?

The City of South Padre Island's Hotel Occupancy Tax rate is 10.5 %, comprised of a 8.5 % general occupancy tax and a 2 % venue tax. There is also a Cameron County venue tax of .5%. Both the City of SPI and Cameron County have partnered with Avenu Insight (previously MuniServices) for the collection of its Hotel Occupancy Taxes.

The City of SPI and Cameron County tax is in addition to the 6 % rate imposed by the State of Texas, which must be remitted separately to the State Comptroller. For more information regarding State Hotel Occupancy Tax, please visit the State Comptroller website or call 1-800-252-1385

The Hotel Occupancy Tax rate is broken down as follows:

City HOT 8.5%

City Venue Tax 2%

County Venue Tax 0.5%

Local HOT Total  11%

State HOT Total 6%

Total HOT 17%

Regarding your login for a short-term rental permit, error messages with Avenu's website, error in payment process, website issues, etc.? 

Please contact Avenu Insight at 225-215-0052 or Support@SalesTaxOnline.com .

Regarding account number, remittance, filing procedures, etc.?

Please contact Avenu Insight directly at 1-866-240-3665 or RDSSupport@avenuinsights.com .

Regarding Remittance of State HOT (6%)? 

Please contact the Texas State Comptroller at 1-800-252-1385.

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News & Notices

  • STR Informational Meeting
    South Padre Island, TX, Jan. 23, 2018: The City of South Padre Island invites the community to meet with SPI Police and Finance Departments to discuss short-term rentals in preparation for a busy Spring Break season. The meeting is scheduled for Thu...
  • SPI implements update to short-term rental registration areas
    The City has implemented updates to the Hotel Occupancy Tax and Short-Term Rental Registration program or database located on the City website.
  • Join us for National Night Out 2017
    The City of South Padre Island invites you to meet your community and law enforcement personnel at National Night Out. The event will be held from 5:30 p.m. to 7:30 p.m. on Oct. 3 at the South Padre Island Baptist Church parking lot, located at 107 ...