Overview
If you operate or plan to operate a short-term rental in Surfside Beach, you must register the property and file local Hotel Occupancy Tax reports. Use the portal to manage registrations, renewals, filings, and payments.
Total HOT
11%
5% Village + 6% State
Registration Renewal
December 31
Annual renewal date. Fees are not prorated.
Reports Due
Quarterly
Local returns are due in April, July, October, and January.
Important: Airbnb and Vrbo do not submit Surfside Beach’s local Hotel Occupancy Tax to the Village.
Register or Renew Your STR & Pay HOT
Use the STR & HOT Portal to register a new short-term rental, renew an existing registration, file HOT returns, pay Surfside’s 5% local HOT, and update mailing or local contact information.
Printable HOT Form
- Annual renewal: Registrations expire on December 31 each year.
- Reporting required: A HOT report must be filed even when no tax is due for the reporting period.
- Online payment: A convenience fee may apply.
Fees & Payments
| Type |
Registration Date |
Registration Fee |
Annual Fee / Notes |
| STR Registration |
January 1–June 30 |
$200 |
$200 annual renewal fee |
| July 1–September 30 |
$100 |
$200 annual renewal fee |
| October 1–December 30 |
$50 |
$200 annual fee; renewals are due December 31 |
| Late HOT Payment |
Per occurrence |
5% after 30 days; 10% after 60 days; 15% after 90 days |
Only the Village Council may waive the penalty |
Due Dates & Reporting
Surfside Local Reporting
- Q1 (January–March): Due April 20
- Q2 (April–June): Due July 20
- Q3 (July–September): Due October 20
- Q4 (October–December): Due January 20
- A report must be filed even when no tax is due.
Local penalties: 5% after 30 days delinquent, 10% after 60 days delinquent, and 15% after 90 days delinquent.
Texas State Reporting
- Monthly reports are due on the 20th of the following month.
- Quarterly reports are due on the 20th after the end of the quarter.
- Penalties are 5% when 1–30 days late and 10% after 30 days.
- An on-time discount of 1% may apply when filed and paid by the due date.
How to Run a Compliant Short-Term Rental
What Is a Short-Term Rental?
A short-term rental is a residential unit rented for 30 days or less. Platforms such as Airbnb or Vrbo generally remit only the state 6% tax. You are still responsible for Surfside’s local 5% HOT.
Operating Requirements
- Maintain a valid STR registration.
- Post the Village-issued placard where it is visible from the street.
- Include the registration number in advertisements.
- List a local 24/7 contact who can respond within one hour.
- Collect the full 11% HOT on taxable stays under 30 days.
- File returns even for $0 activity.
- Keep records for at least four years.
Stays of 30 Days or More
No tax is collected after a guest becomes a permanent resident. A permanent resident stay is 30 continuous days or more.
Application Process
- Submit the application: Complete the online STR registration application and provide all required information and documentation.
- Village review: Village staff review the application for completeness and compliance.
- Approval and payment: Once approved, you will receive instructions to complete payment through the secure online portal.
- Pay the registration fee: Submit the applicable STR registration fee through the online payment system.
- Registration issued: After approval and payment are complete, the STR registration will be issued electronically.
Penalties & Enforcement
- Quarterly returns and payments are due by the 20th day of the month following the quarter.
- Taxes become delinquent 30 days after the due date.
- Late payment penalties may increase based on the length of delinquency.
- On-time filers may keep a 1% collection fee.
- Failure to collect, report, remit, or maintain records may be treated as a misdemeanor.
- Violations may be punishable by fines up to $500 per day, per offense.
- The Village may pursue legal collection and court action for unpaid taxes.
Late Payment Penalties
- 5% penalty after 30 days delinquent
- 10% penalty after 60 days delinquent
- 15% penalty after 90 days delinquent
- Only the Village Council may waive penalties
Additional Compliance Notes
- Extensions may be granted in writing for up to 30 days at a time.
- Records must be kept for four years.
- If no return is filed, tax may be estimated from prior-year activity.
- Final returns are due within 15 days after the sale or closure of the business.
Frequently Asked Questions
Do I have to register before I list on Airbnb or Vrbo?
Yes. You must apply for a Surfside STR registration before listing your property on Airbnb, Vrbo, or similar platforms.
Do I have to pay tax or file a report if I had no guests?
Yes. A HOT report must be filed for each reporting period, even when no tax is due.
When is my STR registration due?
All Surfside STR registrations expire on December 31 each year. Fees are not prorated.
Do Airbnb and Vrbo pay Surfside’s 5% local HOT for me?
No. Platforms typically remit only the state 6% portion. You are responsible for collecting and remitting Surfside’s 5% local HOT through the STR & HOT Portal.
I received a HOT or STR letter, but I sold the property. What should I do?
Contact City Hall at 979-233-1531 ext. 106 or email csr@surfsidetx.org so the ownership and mailing records can be updated.
Report an Illegal or Problem STR
Use the complaint portal to report a property that may be operating without a registration, may not be remitting HOT, or is causing noise, trash, parking, or other compliance issues.
For emergencies, call 911. The online complaint portal is for non-emergency STR complaints.
Ordinance & Legal Authority
Surfside’s hotel occupancy tax and short-term rental requirements are established in the Code of Ordinances, Chapter 44, Article III – Hotel Occupancy Tax.
- Sec. 44-44: Definitions for hotel, short-term rental, occupancy, and related terms.
- Sec. 44-45: Tax rate summary: total 11%, made up of 5% Village and 6% State.
- Sec. 44-49: Returns, payments, remittance obligations, and records retention.
- Sec. 44-54: Compliance requirements, violations, and fines.