Hotel Occupancy Tax (HOT) / Short-Term Rental (STR)

Hotel Occupancy Taxes

The City of Smithville will not renew the contract with Avenue Insights and Analytics in April of 2026. All HOT tax collections and STR permits will be collected in-house, effective immediately, so that we have a smooth transition in April.

The City of Smithville has a 7 percent Hotel Occupancy Tax Rate for Hotels, Motels, Short-Term Rentals (STRs), and Bed & Breakfasts located in the City Limits and the Extraterritorial Jurisdiction.

Establishments must complete the Report of Hotel Occupancy Tax form, file it with the city, and remit the tax to the city on a quarterly basis. The form and taxes are due on the last day of the month following the end of the Quarter. (Example - 1^st Quarter (Jan 1 - Mar 31) is due Apr 30). A quarterly report must be filed even if no tax is due for the reporting period. You can either mail or drop off the completed form and payment (check or money order payable to City of Smithville) to City of Smithville, 317 Main Street, Smithville, TX 78957.

If you are listed on a platform such as Airbnb, VRBO, or Expedia, they may be collecting the City's portion for you, but it is your responsibility to make sure the amount is correct, whether they are collecting it or not.

Revenue derived from the local hotel occupancy tax is spent solely for the direct enhancement and promotion of tourism and the convention and hotel industry.

HOT Remittance Form

Instructions for completing the HOT Remittance Form

Short-Term Rental

Short-Term Rental Ordinance

STR Ordinance Updated 12-8-25

Overview:

To operate a short-term rental (STR) for 29 or fewer days in the City of Smithville, you need a short-term rental permit. The registration process is straightforward and can be completed at City Hall between 8 am and 5 pm Monday-Friday.

STR Information:

Hotel Occupancy Tax: Properties within the city limits and the Extraterritorial Jurisdiction (ETJ) of Smithville have a total tax rate of 13.75% this includes 6% for the state of Texas, 0.75% for the county, and 7% for the City of Smithville. Your STR permit will be issued once the current HOT tax payments are verified.
Reservation Platforms: like Airbnb or VRBO MAY remit HOT to the City of Smithville on behalf of their customers. It is your responsibility to make sure you or your platform charges and collects the appropriate amount of hotel tax and remits it to the City of Smithville.
Expiration of Permit; Renewals: A short-term rental permit shall expire on the last day of the month one year after the date of issuance. No short-term rental permit may be renewed without a completed renewal application submitted by the owner and payment of the renewal fee ($150.00).
Short-term Rental Permit Required: An owner who desires to use its premises as a short-term rental must have a valid, active short-term rental permit from the city prior to using, allowing the use of, or advertising the use of said premises as a short-term rental.
Short-term Rental Permit Nontransferable: A short-term rental permit is non-transferable and shall not be assigned nor transferred to another person or entity. Any attempt to transfer a permit or attempt to use another person's permit may be grounds for revocation of said permit. If any premises that is the subject of a short-term rental permit is conveyed from one owner to another, the premises may not be used for a short-term rental until a new permit is obtained.

Need Help or Have Questions?

Contact Jessica Cleghorn

Office phone: 512-332-6265 X 2112

Email: Jcleghorn@ci.smithville.tx.us