Short-term rental owner
Galveston City Council approved Ordinance 15-012 which authorized the Park Board of Trustees to register all Short Term Rentals (STRs) and collect Hotel Occupancy Tax (HOT) on a monthly or quarterly basis.
The Hotel Occupancy Tax rate for Galveston is 9% which should be charged on gross revenues which include the nightly rental rate, cleaning fee, pet fee, smoking fee, rental damages, etc.
New rental properties or properties going from a management company to independent management must pay a $250 registration fee.
To register a short term rental property, click here: https://parkboard.destinationnext.com/HOT/new-user.aspx
In an effort to make things more convenient for HOT clients, the Park Board provides an online system for reporting and paying taxes on a monthly or quarterly basis. Login credentials can be requested by sending an email to firstname.lastname@example.org or by calling (409) 797-5132.
Check for Registered Properties: If you think a property is being operated as a short term rental and you want to verify they are registered with the Park Board, please click here.
Reports are due by the 20th of the month following the reporting period. Properties which do not generate more than $500 per month in taxes or $1,500 per quarter in taxes can report on a quarterly basis. Those due dates are April 20th, July 20th, October 20th and January 20th.
Properties must be registered by December 31, 2022.
A report must be filed on time even if there is no revenue. Failure to do so will result in a $25 fine.
Failure to comply with the STR registration or HOT payment requirements as outlined in Ordinance 15-012 is a Class C misdemeanor offense and is punishable upon conviction by a fine not to exceed five hundred dollars ($500.00) per offense. Each day shall constitute a separate offense.
Late payment penalties and interest will be assessed on all payments received after the due date.
Delinquent and non-registered properties are subject to legal action.
In May 2021, the Galveston City Council approved Ordinance 21-021, which requires short-term rental operators to display the registration number provided to them by the Galveston Park Board of Trustees upon registration at their rentals and in any advertising of the rental.
The ordinance also requires listing agents that remit state hotel tax — Airbnb and Vrbo — to also remit city hotel tax.