NOTE: The City of Corpus Christi contracted with MuniServices, LLC to assist in the collection of its hotel occupancy taxes. MuniServices, LLC began processing the hotel occupancy taxes for the October 2012 tax period (taxes due on or before November 30). Beginning with the November 2012 payment, payments are no longer sent to the City of Corpus Christi and, beginning with the taxes due on or before November 30, checks need to be made payable to: Tax Trust Account.
Please contact MuniServices, LLC at phone 866-240-3665, Monday–Friday from 7:30 a.m. – 4:30 p.m. or email firstname.lastname@example.org if you have any questions.
The City Hotel/Motel Occupancy Tax is authorized under Chapter 351 of the Texas Tax Code and the City of Corpus Christi Municipal Code of Ordinance #027265 dated 07/01/2007.
Any person owning, operating, managing, or controlling a hotel (includes motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast) must collect the 9% City hotel occupancy tax from hotel guests and remit the tax to the City. The tax does not apply if the guest stay is for thirty (30) continuous days or more.
Q. Who has to pay Hotel/Motel Occupancy Taxes?
A. Any person owning, operating, managing or controlling a Hotel in the city is subject to collecting and remitting the tax imposed upon guests who rent for a period of 29 days or less. The term Hotel includes motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, condo, or bed and breakfast.
Q. How much is the Hotel/Motel occupancy tax?
A. The tax is 9% of taxable revenue.
Q. When is the Hotel/Motel occupancy tax due?
A. The occupancy tax is due on or before the last day of the month following each reporting period. Reports must be postmarked or received by the last day of the month following the reporting period to be timely. Also, a report needs to be filed for months with no revenue.
Q. Is there a penalty for late payment of the hotel/motel occupancy tax?
A. Yes, if payment is late the person will pay the tax due plus 15%. On the other hand, if payment is received before the due date a 1% discount of the tax due may be taken.
For more information, view the Hotel/Motel Occupancy Tax Ordinance link above.