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, visit: https://str.deckard.com/tx-galveston-city_of_galveston-str
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 STRR@galvestonparkboard.org or by calling 409-797-5195
Due Dates
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.
A report must be filed on time even if there is no revenue. Failure to do so will result in a $25 fine.
Penalties
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.