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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

Ordinance 25-04

Notice:  Effective October 1st, the Hotel Occupancy Tax for the City of South Padre Island must be reported and paid through Deckard Technologies.  
Deckard Technologies will be conducting in-person training sessions at City Hall on October 8th.  There will be two sessions available for short term rentals and two sessions for hotels. 
To Register for a session, please click on one of the links below:
You can view additional information on how to use Deckard's customer portal here. 

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 a STR License. 
  2. List the license number in all advertisements of the property. 
  3. File HOT monthly before the 15th of each month. 

To Renew or Update License information Click Here.

To Browse all registered STR properties Click Here. 

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. The City of SPI has partnered with Deckard Technologies for the collection of its Hotel Occupancy Taxes. 

There is also a Cameron County venue tax of .5%. Cameron County has partnered with Localgov 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%

         SPI HOT Total   10.5%

County Venue Tax         0.5%     

   State HOT Total            6.0%

                     Total HOT    17%

Questions: 

Regarding Deckard account, Hotel Occupancy Tax (10.5%) remittance, and filing procedures? 

Please contact Angie Barrera at 956-761-8382 or email at hottax@myspi.org. 

Regarding Remittance of County HOT (0.5%)?

Please contact the Cameron County Economic Development Office at 956-544-0828 or visit their website at https://www.cameroncountytx.gov/cameron-county-hotel-tax-information-hot/

Regarding Remittance of State HOT (6%)? 

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