Hotel Occupancy Tax Information

What is Hotel Occupancy Tax?

Hotel Occupancy Tax is a tax applied to the price paid for the occupancy of a room in a hotel.

Who has to pay Hotel Occupancy Tax?

Hotel owners, operators, or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day and local hotel taxes on sleeping rooms costing $2 or more each day.  The tax applies not only to hotels and motels but all short-term rentals including bed and breakfasts, condominiums, apartments, houses, and Airbnb.

What is a hotel?

A building in which members of the public obtain sleeping accommodations for consideration, including a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term “hotel” includes a short-term rental in which the rental of all or part of a residential property to a person who is not a permanent resident under Section 156.101, Texas Tax Code, as amended.

Are Airbnb Hosts required to collect local occupancy tax?

YES!  Airbnb and other short-term rentals are subject to both state and local occupancy tax.  While Airbnb collects and remits occupancy to the State of Texas and some local municipalities, Airbnb and Vrbo do not submit taxes to the City of Borger, therefor, local Hosts are required to collect and submit the occupancy tax.  Airbnb hosts can find more information at https://www.airbnb.com/help/topic/1449/occupancy-tax-collection-and-remittance.

What are the occupancy tax rates?

The state hotel occupancy tax rate is 6 percent.

The City of Borger Cities levies local hotel taxes at a rate of 7 percent. 

On November 3rd, 2020, Borger citizens passed the imposition of a 2 percent venue tax for the Aluminum Dome Venue Project.

Total Borger Occupancy Rate: