Hotel Occupancy Tax (HOT)
- Hotel Occupance Tax (HOT) is a tax collected for all short-term rental (STR) stays of less than 30 consecutive days.
- The tax rate for Laguna Vista is 7% and your monthly reportings are due by the 20th of each month.
- HOT can be paid online or in person.
- REMEMBER – even if you did not rent out your property any time during the previous month, you are required to file your HOT Return Form and claim zero.
- Failing to register and/or submit your HOT Return Form can result in a fine up to $500 and you can be fined daily while not in complinance.
- There is a one-time registration fee of $50.00 per owner; subsequent properties still need to be registered; however, there is only one fee. See below to submit your registration electronically or download the Hotel Occupancy Registration Form to complete and bring to City Hall anytime Monday – Friday between the hours of 8am-12pm and 1pm-5pm.
- All advertising or promotion of your property(ies) shall prominetnly display your unique Laguna Vista issued registration number.
Pursuant to Town of Laguna Vista Ordinance 2022-03 every person engaging or about to engage in business as a lodging provider in the Town shall immediately register with the City Secretary on a form provided by said official. Persons engaged in such business must so register no later than thirty (30) days after the date that this Ordinance becomes effective. Such registration shall set forth the name under which such person transacts business or intends to transact business, the location of his place(s) of business and such other information which would facilitate the administration of the tax as prescribed by the City Secretary. The registration shall be signed by the owner if a natural person; in case of ownership by an association or partnership, by a member or partner; in case of ownership by a corporation, by an officer. For each registrant, the Town shall charge a one-time registration fee of $50.00. The City Secretary shall, after such registration, issue a certificate of authority to each lodging provider to collect the tax from the occupant. A separate registration shall be required for each place of business of a lodging provider and shall be assigned a unique registration number, but a registrant will not be charged an additional registration fee for new places of business after the first such registered location. Each certificate shall state the name and location of the business to which it is applicable. Any advertising or promotion of a property on which one or more guest rooms are located shall prominently display its registration number.
To register and obtain your HOT Registration Number, please fill out the form below or fill out the Hotel Occupancy Registration Form and bring to City Hall anytime Monday – Friday between the hours of 8am-12pm and 1pm-5pm or you can email it to us at [email protected]
To pay your HOT fee online, please click here.
To pay your HOT fee in person, please download and complete the HOT Return Form and bring to City Hall anytime Monday – Friday between the hours of 8am-12pm and 1pm-5pm.
If you have any further questions or need assistance you can always contact us at City Hall at (956) 943-1793