Tax Information

Sales Tax

The total sales and use tax for the City is 8.25%. The City of New Braunfels receives 1.5% of this tax. The proceeds from the City's portion of this tax are split with 1.125% (1 and 1/8 cent) to support the General Fund of the City and 0.375% (3/8 cent) to provide funds for infrastructure improvements and economic development, which is governed by the New Braunfels Economic Development Corporation, a non-profit corporation designed to make infrastructure improvements to attract economic activity to the community (established pursuant to Section 4B of the Texas Development Corporation Act of 1979).

The State of Texas Comptroller's page provides a complete history of sales tax collections for the City of New Braunfels.

Hotel Occupancy Tax

The City of New Braunfels levies a tax of 7% of gross receipts collected, upon the occupant of any room or space furnished by a hotel or short-term rental per the definitions below, where such costs of occupancy is at the rate of $2.00 or more per day. 

The City’s tax is in addition to the 6% rate imposed by the State of Texas, which must be remitted separately to the State. For information on the State Hotel Occupancy Tax, please visit the State of Texas Comptroller’s website or call 1-800-252-1385.

Please note: Online vacation rental portals DO NOT remit the City’s portion of Hotel Occupancy Tax.

• Occupant - Occupant shall mean anyone who, for a consideration, uses, possesses, or has a right to use or possess any room or rooms, or sleeping space or facility in a hotel under any lease, concession, permit, right of access, license, contract or agreement for less than 30 days.
• Hotel - Hotel shall mean any building in which the public may, for a consideration, obtain sleeping accommodations.  The term shall include, but not be limited to, hotels, tourist homes, houses, condos, apartments, or courts, lodging houses, inns, rooming houses, bed and breakfast homestay establishments, bed and breakfast inns and short term rental facilities, but does not include hospitals, sanitariums or nursing homes.
• Short-Term Rental (STR) Permits - All short-term rentals within the City of New Braunfels must be registered to operate. Depending on zoning, some properties may also need to obtain a special use permit. For more information on short term rentals, i.e. definition, requirements, & STR registration, please visit the Short-Term Rentals page.For updates on Hotel Occupancy Tax Collections, please refer to the monthly financial reports section of the Financial Records and Documents page.  Additional information on Hotel/Motel Tax Collection can be found by visiting the State of Texas Comptroller’s website.

Exemptions

To claim an exemption from Hotel Occupancy Tax, customers must present a Hotel Occupancy Tax Exemption Certificate. Common exemptions are:

1. Guest stays over 30 consecutive days
2. State & Federal Officials or Employees
3. Charitable Entities – 501 (c)(3) or nonprofit organizations
4. Educational Entities (exempt from State hotel tax, but NOT local hotel tax)
5. Religious organizations

Read the exemption certificate to see if a customer qualifies for an exemption.

Reporting Requirements for Hotel Occupancy Tax

Please visit the Short Term Rentals webpage for information regarding the City’s Short Term Rental Ordinance and Regulations, and to confirm short-term rental is allowed for the property.

Hotel occupancy tax filings and payments are due on the 20th day of each month for the prior month’s collections, i.e., August collections are due September 20th. A tax filing report must be filed every month, even if no revenue was collected.

Starting February 1, 2026, the City is transitioning hotel occupancy tax (HOTax) payment processing to Rentalscape, the City’s new online tax payment portal. Rentalscape will be your centralized portal for managing monthly HOTax payments across short-term rentals, hotels, resorts, and other commercial lodging properties.

Create your account with RentalScape and begin remitting hotel occupancy tax online.

Important Deadline: The first scheduled tax payment due date in RentalScape is February 20^th, 2026, for January collections. The City’s prior online portal will no longer accept payments after January 31st, 2026. 

Payments can be made via credit card or ACH (electronic check). Please note that there is no fee if paying by ACH, however there will be a 2.75% merchant service fee if paying by credit card.

Failure to File/Remit Late Fees & Penalties 

The penalty structure for late filings is as follows:

• 1st day late - $50 fee
• 31st day late - $75 fee
• 61st day late - $100 fee
• 91st day late - 15% of the assessed Hotel Occupancy Tax, plus separate misdemeanor charges for failure to file and pay. 

Properties are required to file $0.00 returns if they experience no rental activity.

State statute provides the City with the authority to inspect the financial records of any property operating as a short-term rental.  Please keep copies of all exemption forms and revenues/bookings in case an audit is conducted on your property. The City must provide 30 days written notice before inspecting any records.

Additional Questions

• STR Registration/Permits | 830-221-4050 | planning@newbraunfels.gov     
• Complaints/Code Compliance | 830-221-4074 | codeenforcement@newbraunfels.gov 
• HOT Taxes | 830-221-4369 | treasury@newbraunfels.gov