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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.  More information will be posted here on our website and sent to your email address in the coming days.

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 HOT(10.5%). 
  2. Apply for a Texas Taxpayer ID to pay State HOT(6%).
  3. Apply for a STR License.
  4. List the license number in all advertisements of the property. 
  5. File HOT monthly with Avenu Insight and the Texas State Comptroller.

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 Avenu Insight 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%

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

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

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.

For any other questions:

Please contact us at: 956-761-8382 or hottax@myspi.org.