Hotel Occupancy Tax & Short Term Rental Permit

SHORT TERM RENTALS

By definition, a Short Term Rental is a property that is rented for less than 30 consecutive days. Please be aware that a short-term rental property is considered a hotel and is subject to Hotel Occupancy Tax (HOT).

A Short Term Rental means the rental of all or part of a residential property to a person who is not a permanent resident. A "permanent resident" is a person who has the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.

HOTEL OCCUPANCY TAX

Every person owning, operating, managing or controlling any Short Term Rental shall collect the tax imposed, and report Hotel Occupancy Tax monthly even if there are no Taxable Room Receipts.

HOTEL OCCUPANCY TAX RATES

The City of Alpine's Hotel Occupancy Tax rate is 7 percent general occupancy tax.

The City tax is in addition to the 6 percent tax rate imposed by the State of Texas, which must be remitted separately to the State. For information on the State Hotel Occupancy Tax, please visit the Texas Comptroller website. 

Short Term Rental Special Use Permit

The City Council has passed Ordinance 2021-01-01, an ordinance regarding Short Term Rentals within the City of Alpine. One of the requirements of the ordinance is that operators shall obtain a Special Use Permit in order to operate.

To obtain your permit please print and fill out the following documentation:

Short Term Rental Permit Application Packet

Alternatively, you may pick up a packet in person at the Building Services Department located at 309 W. Sul Ross, Alpine, Texas, 79830.

Please direct any questions to Building Services at 432-837-3281, option 2. 

REPORTING FORM

Please review the Guidelines for Filing HOT Report carefully before submitting your report to the City. 

Guidelines for Filing HOT Report

Use the following form to report your HOT to the City of Alpine. Each payment you make for HOT should be accompanied by a HOT Report form. 

To renew your Short Term Rental Special Use Permit, please submit the following form with the $100 renewal fee to:

Records Management
100 N. 13th Street
Alpine, Texas 79830

Short Term Rental Renewal Application

EXEMPTIONS

Exemptions to the Hotel Occupancy Tax are granted by the City of Alpine for:

1. Permanent Resident is any occupant who has occupied or has paid for the exclusive right to occupy a particular sleeping room or rooms or sleeping facility in a hotel for at least thirty (30) consecutive days. However, one change of sleeping rooms or facility during the first thirty (30) days of occupancy in the hotel shall not terminate the status of the permanent resident. Any person who does not fully prepay for the first thirty (30) days is not a permanent resident during the first thirty (30) days of occupancy.
2. United States officer or employee of a U.S. governmental entity when traveling on or otherwise engaged in the course of official duties for the governmental entity with substantiating identification and documentation.
3. State of Texas officer or employee when traveling on or otherwise engaged in the course of official duties for the governmental entity who presents a Hotel Tax Exemption Photo Identification Card or a Hotel Tax Exemption Card used in conjunction with another photo identification issued by the state is exempt from paying the tax. A copy of the exemption card must be retained.

RETENTION OF RECORDS

Hotels and other Short Term Rentals must make their records available for inspection by the City at the hotel where the tax is collected. The City must have access to books and records to determine the accuracy of any reports filed and the amount of taxes due to include any exemptions granted. Records must be retained for not less than 4 years.

HOT ORDINANCES