Short-Term Rentals

Hotel Occupancy Tax (HOT) Overview

Every person owning, operating, managing, or controlling any hotel or collecting payment for occupancy in any hotel shall collect the Hotel Occupancy Tax from their guests in the City of Helots and its extra-territorial jurisdiction (ETJ). A hotel is any building or buildings in which the public may obtain sleeping accommodations for a cost of 2 dollars or more each day for a consecutive duration of 30 days or less. This includes, without limitation, hotels, motels, tourist homes, vacation rentals by owner, houses or courts, lodging houses, inns, hostels, rooming houses, bed and breakfasts, short-term vacation rentals, or other buildings where rooms are furnished for consideration. Short-term rentals are residential properties available for rent for a period of 1 to 29 days. They are often facilitated by websites, such as AirBnB.com or VRBO.com.

The City has partnered with Host Compliance to analyze homes or rooms offered for short-term rental on the internet to verify that properties are current with taxes. Host Compliance’s data mining technology enables the City to identify properties that are being listed for rent.

Reporting Requirements

Pursuant to Section 82-4(b) of the Helotes Code of Ordinances, the City imposes a Hotel Occupancy Tax (HOT) on such properties as authorized by the Texas Tax Code. The City’s Hotel Occupancy Tax rate is 7 percent. Every person required to collect the Hotel Occupancy Tax must file a HOT Report Form with the City of Helotes Development Services Office. A payment in the amount of the tax collected must accompany this report.

Quarterly reports and payments shall be due on the following dates:

  • First Quarter (January – March) – due April 15
  • Second Quarter (April – June) – due July 15
  • Third Quarter (July – September) – due October 15
  • Fourth Quarter (October – December) – due January 15

If the due date falls on a weekend or City holiday, the HOT report and payment shall be due on the next regular business day. For those mailing a check the valid U.S. Postal Service postmark date will be considered the payment date. A report is required even if no taxes are collected during the quarter.

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Report a Short-Term
Rental Concern

Concerns related to a short-term rental, such as a noise disturbance, garbage issues, or suspected illegal rentals, should be reported to Host Compliance.

Website: Submit complaints 24/7 on the Host Compliance website.

Phone: Report by calling the Host Compliance Hotline at 210-741-9797.

Always call 911 during an emergency