Hotel Motel Tax

The City of Rockport is a Home Rule City and is authorized to adopt a hotel occupancy tax within the city's boundaries. By ordinance, the city has adopted a hotel occupancy tax rate of 7% of the consideration paid for use of a hotel room.

HOTEL OCCUPANCY TAX

Funds generated by Hotel Occupancy Tax are used on activities that directly enhance and promote tourism. Hotel Occupancy Tax is not used for general purposes or to pay for governmental expenses that are not directly related to increasing tourism.

WHO IS RESPONSIBLE FOR SUBMITTING THE TAX 

The following businesses are considered "hotels" and are required to charge the tax: hotel, motel, tourist home/house/ court, lodging house, inn, rooming house, condo, RV park, or bed & breakfast. This also includes short term rentals through an agency, VRBO, AirBnB, and other organizations which do not provide HOT direct payment services.  "Occupancy" means use or possession, or the right to use or possession, of any room(s), if the room is one that is ordinarily used for sleeping and if the occupant is other than a "permanent resident" or for a period less than one month.

The hotel/motel report form can be submitted to the Finance Department on a quarterly basis: 1st qtr. (Jan, Feb & Mar) due Apr 30; 2nd qtr. (Apr, May & Jun) due Jul 31; 3rd qtr. (Jul, Aug & Sep) due Oct 31; 4th qtr. (Oct, Nov & Dec) due Jan 31; OR on a monthly basis.

FORMS AND ONLINE PAYMENT LINKS

Hotel/Motel Occupancy Tax Report Form

Online Payment Submittal