Contact & Hours

General Inquiries
Hours
Mon–Fri, 7:30 AM – 6:00 PM

Hotel Tax – At-a-Glance Penalties & Compliance

  • Quarterly returns & payments are due by the 20th day of the month following the quarter.
  • Taxes become delinquent 30 days after the due date.
  • Late payment penalties:
    • 5% penalty after 30 days delinquent
    • 10% penalty after 60 days delinquent
    • 15% penalty after 90 days delinquent
  • On-time filers may keep a 1% collection fee.
  • Lodging providers must submit returns even when there is no rental income.
  • Failure to collect, report, or remit hotel tax — or refusal to keep/open records — may be treated as a misdemeanor.
  • Violations may be punishable by fines up to $500 per day / per offense.
  • The Village may pursue legal collection and court action for unpaid taxes.
Delinquent Taxes, Penalties & Compliance

Village hotel occupancy taxes and reports are due to the Village by the 20th day of the month following the reporting period. Amounts not paid on time are considered delinquent and may be subject to penalties, interest, additional legal costs, and enforcement action under the Village Code of Ordinances (Sec. 44-49 through 44-54).

Late Payment Penalties (Sec. 44-49)

  • Taxes become delinquent 30 days after the due date.
  • If tax is not paid when due, the following penalties are added to the tax:
    • 5% penalty after 30 days delinquent
    • 10% penalty after 60 days delinquent
    • 15% penalty after 90 days delinquent
  • Only the Village Council may waive penalties.
  • Filing extensions may be granted in writing (up to 30 days at a time). During an approved extension, no penalty applies if the lodging provider remits at least 100% of prior-year tax for the same period.

1% Collection Fee for On-Time Filers (Sec. 44-49(g))

Lodging providers who collect and remit Village hotel tax on time may keep a 1% collection fee. This fee is not allowed on delinquent payments.

Deficiency Determinations & Estimates (Sec. 44-50 & 44-51)

  • The Finance Director may recompute tax due if a return is incorrect or missing.
  • If no return is filed, tax may be estimated based on prior-year activity.
  • Lodging providers may protest a determination in writing and appeal decisions to the Village Council.

Collection & Legal Action (Sec. 44-52)

  • The Village may file court action within four years to collect delinquent taxes, penalties, attorney’s fees, and court costs.
  • The Village may seek to temporarily halt lodging operations until taxes are paid.
  • Final returns are due within 15 days after selling or closing a business.
  • Buyers must withhold purchase funds to cover unpaid tax — or they may become personally liable up to the purchase price.

Recordkeeping & Audits (Sec. 44-53)

  • Records must be kept for four years.
  • The Finance Director may examine books and records.
  • If tax is delinquent for at least two full quarters, audit costs may be charged to the lodging provider.

Compliance & Misdemeanor Offenses (Sec. 44-54)

  • Returns are required for every period — even if no rentals occurred.
  • Failure to collect or remit tax, keep records, allow inspection, or providing false information may constitute a misdemeanor.
  • Violations may be fined up to $500 per offense. Each day may be treated as a separate offense.

Note: This is a summary for convenience only. See Village Code of Ordinances Sec. 44-49 through Sec. 44-54 for full text.

These requirements are established under the Village Code of Ordinances, Chapter 44 – Article III (Hotel Occupancy Tax).

Surfside Beach, TX – STR & HOT Program  

Village of Surfside Beach, Texas

Short-Term Rentals (STR) & Hotel Occupancy Tax (HOT)

One website for everything: register or renew your STR and pay Surfside’s 5% local Hotel Occupancy Tax (HOT) through the same online portal.

Already registered? Log in to the STR & HOT Portal to file returns, pay HOT, or manage your registration.

STR/ HOT Portal Login

Important Dates

Annual Renewal: All STR registrations expire on December 31 each year. Fees are not prorated.

Total HOT

11% (5% City + 6% State)

Registration Renewal

Dec 31 (annually)

Fees are not prorated.

Platforms

Airbnb, Vrbo, etc.

Platforms typically remit the state 6% only.

System

Host Compliance

One portal for STR registration, renewals, and HOT payments:
str.portal.surfsidetx.org

About the Short-Term Rental Program

If you plan to offer your property in Surfside Beach, Texas as a short-term rental, you must apply for a permit before you list the rental on websites such as Airbnb, Vrbo, or similar platforms. This is required by local law.

The goal of the STR program is to make the home-sharing economy work for everyone in Surfside — property owners, rental managers, tourists, and residents.

Surfside uses Granicus’ Host Compliance to identify STRs, manage registrations, and help owners stay in compliance with Hotel Occupancy Tax (HOT) requirements.

Complaint Hotline (24/7)

Email csr@surfsidetx.org or call 979-233-1531 ext. 106.

Please include the property address (SITUS), what is happening, and how we can reach you.

Register / Renew Your STR & Pay HOT (One Portal)

Use the STR & HOT Portal to:

  • Register a new Short-Term Rental
  • Renew an existing STR registration
  • File HOT returns and pay Surfside’s 5% local HOT
  • Update your mailing/local contact information

STR & HOT Portal Login

Annual Renewal: STR registrations expire on December 31 each year. Renewals are due by December 31. Fees are not prorated.

Reporting Required: A HOT report must be filed even if no tax is due for the reporting period.

Payment processor: Stripe. A convenience fee may apply and cannot be altered or dismissed per ordinance Sec. 44-49.

Fees & Payments (View Schedule)
Type Frequency Amount Notes
STR Registration Annual (Dec 31) $200.00 Not prorated
Late HOT Payment Per occurrence 5% + additional 5% +10% interest per annum after 60 days past due (Sec. 44-54)

How to Run a Compliant Short-Term Rental

1. What is a short-term rental? Do platforms pay Surfside’s tax?

A short-term rental is a residential unit rented for 30 days or less. STRs can be houses, condos, apartments, cabins, or rooms.

Third-party platforms (such as Airbnb or Vrbo) generally remit only the state 6% portion of Hotel Occupancy Tax. You are still responsible for collecting and remitting the local 5% HOT to the Village of Surfside Beach.

2. Operating Requirements (Placard, Contact, etc.)
  • Obtain and maintain a valid STR registration with Surfside.
  • Post the City-issued placard where it is visible from the street and include your registration number in any advertisement (Sec. 44-48(h)(3) & (i)).
  • List a local 24/7 contact who can respond in person within 1 hour to complaints about the condition, operation, or conduct of occupants (Sec. 44-48(f)(3)).
  • Collect the full 11% HOT (5% City + 6% State) on taxable stays under 30 days, unless a valid exemption applies.
3. 30+ Day Stays & STR Compliance Checklist

No tax shall be collected from a guest after becoming a permanent resident. A guest becomes a permanent resident after:

  • Occupancy for 30 continuous days, or
  • Notifying the lodging provider in writing they will stay 30+ days and then actually staying that long (Sec. 44-47).

Self-check: STR Compliance Checklist

  • I have registered my STR with Surfside.
  • I have posted the City-issued placard and registration number.
  • I have a local 24/7 contact who can respond within 1 hour.
  • I am collecting 11% HOT from guests (5% City + 6% State).
  • I am filing monthly/quarterly returns even for $0 activity.
  • I keep my records for at least 4 years (Sec. 44-54).

HOT Due Dates & Reporting

Texas (State) Reporting

  • Monthly: Due on the 20th of the following month.
  • Quarterly (if qualified): Due on the 20th after the end of the quarter.
  • Penalties: $50 late report; 5% penalty 1–30 days late; 10% penalty after 30 days.
  • On-time discount: 1% if filed and paid by the due date.

Surfside (Local) Reporting

  • Q1 (Jan–Feb–Mar) → Due Apr 20
  • Q2 (Apr–May–Jun) → Due Jul 20
  • Q3 (Jul–Aug–Sep) → Due Oct 20
  • Q4 (Oct–Nov–Dec) → Due Jan 20

A report must be filed even if no tax is due.

Local penalties (Sec. 44-54): 5% on the first late day; an additional 5% at 30 days; 10% interest per annum begins 60 days past due.

Ordinance & Legal Authority

Surfside’s hotel occupancy tax and short-term rental requirements are established in the Code of Ordinances, Chapter 44, Article III – Hotel Occupancy Tax.

View the Surfside Ordinance on Municode

Key Provisions (Summary)

Sec. 44-44 – Definitions: Defines “hotel,” “short-term rental,” “occupancy,” etc.

Sec. 44-45 – Tax Rate: Total 11% (5% City + 6% State).

Sec. 44-49 – Returns & Payments: Operators must collect HOT from guests, remit monthly by the 20th, and maintain records for 4 years. Stripe convenience fees apply.

Sec. 44-54 – Compliance & Penalties: Penalties include a 5% late fee, another 5% after 30 days, and 10% annual interest after 60 days. The City may sue to collect unpaid amounts.

Report an Illegal or Problem STR

If you believe a property is operating without a permit, is not remitting HOT, or is causing noise, trash, or parking issues, contact us:

Email: csr@surfsidetx.org
Phone: 979-233-1531 ext. 106

Please include: property address (SITUS), description of the issue, date/time, and your contact info if you would like a call back.

Frequently Asked Questions

Do I have to register before I list on Airbnb/Vrbo?

Yes. You must apply for a Surfside STR registration before listing your property on Airbnb, Vrbo, or similar platforms. Use the STR & HOT Portal.

Do I have to pay tax or file a report if I had no guests?

Yes. A HOT report must be filed for each reporting period, even if no tax is due.

When is my STR registration due?

All Surfside STR registrations expire on December 31 each year. Fees are not prorated.

Does Airbnb pay Surfside’s 5% city HOT for me?

No. Platforms typically remit only the state 6% portion. You are responsible for collecting and remitting Surfside’s 5% local HOT through the STR & HOT Portal.

I received a HOT/STR letter but I sold the property. What do I do?

Please contact City Hall at 979-233-1531 or email csr@surfsidetx.org so we can update the ownership records and correct our mailing list.

Resources & Downloads

Program Transparency

To support community awareness, Surfside may publish:

  • Total number of registered STRs
  • Total HOT collected (annual/quarterly)
  • Compliance rate (registered vs. identified properties)

Disclaimer: The Village of Surfside Beach provides this information for convenience. The City is not responsible for the condition, safety, or accuracy of any privately owned rental you choose. Property owners and operators are responsible for collecting and remitting all taxes due, maintaining required records, and complying with all applicable ordinances and state law.