Short-Term Rentals (STR) & Hotel Occupancy Tax • Surfside Beach, TX
Short-Term Rental operators must register and file City HOT (5%) separately from State HOT (6%).
Short-Term Rentals (STR) & Hotel Occupancy Tax (HOT)
Surfside Beach, Texas • Be compliant in a few simple steps.
At-a-glance
Total HOT
11% (5% City + 6% State)
What counts as STR?
Any rental of less than 30 consecutive days.
Who remits City HOT?
You do. Airbnb & Vrbo remit the state 6% only — not the City’s 5%.
Filing Frequency (City)
Quarterly: Apr 20, Jul 20, Oct 20, Jan 20.
Records
Keep STR & tax records for 4 years for audit.
Online System
Host Compliance will be used for registration & payments.
How to Register Your STR
- Start your account. Email csr@surfsidetx.org or visit City Hall: 1304 Monument Drive, Surfside, TX 77541. We’ll issue your Account Number and Activation Code.
- Complete the online application. Use our current portal to submit your STR registration, required documents, and the $200 annual fee: Munirevs/GovOS.
- Approval. Submissions are reviewed in the order received. You’ll get written approval or a request for fixes.
Questions while registering? Email csr@surfsidetx.org and we’ll help.
Heads up: Airbnb & Vrbo only remit the state 6%. You are responsible for Surfside’s 5%.
Compliance Rules
- Tax compliance: Register, collect from guests, file, and remit the 5% City HOT and 6% State HOT.
- General ordinances: Noise, trash, parking, and nuisance rules apply to STRs.
- Recordkeeping: Maintain booking details, invoices/folios, payouts, and tax filings for at least 4 years.
- Exemptions: Stays of 30+ consecutive days; federal employees on official business; other exemptions per Texas Tax Code Ch. 156.
Taxes & Deadlines (City 5% HOT)
| Quarter |
Period End |
Payment Due |
Late Penalties |
| Q1 |
Mar 31 |
Apr 20 |
30d late: +5% |
| Q2 |
Jun 30 |
Jul 20 |
60d late: +10% |
| Q3 |
Sep 30 |
Oct 20 |
90d late: +15% |
| Q4 |
Dec 31 |
Jan 20 |
Each additional 30d: +15% |
File a return every quarter — even if there was no rental activity (file a $0 return).
FAQs
Do I need a permit or registration?
Yes. STRs must register with the City. Online registration will move to Host Compliance.
Do Airbnb/Vrbo pay my City 5%?
No. Platforms remit the state 6% only. You must remit the City 5% to Surfside.
How often do I file the City HOT?
Quarterly: due Apr 20, Jul 20, Oct 20, and Jan 20.
What if I pay late?
Penalties escalate as shown above; the City may audit and pursue collection on unpaid taxes.
What records should I keep?
Booking details, receipts/folios, payout summaries, exemption documentation, and all filings for 4 years.