The 2023 total tax rate is $0.413935 per $100 of valuation. The property tax rate is broken into two components: $0.208935 is for debt service payments and the remaining $0.2050 is for operations and maintenance allocated to the General Fund. The City partners with the Comal County Tax Assessor-Collector to collect ad valorem property taxes.
The total sales and use tax for the City is 8.25%. The City of New Braunfels receives 1.5% of this tax. The proceeds from the City's portion of this tax are split with 1.125% (1 and 1/8 cent) to support the General Fund of the City and 0.375% (3/8 cent) to provide funds for infrastructure improvements and economic development, which is governed by the New Braunfels Economic Development Corporation, a non-profit corporation designed to make infrastructure improvements to attract economic activity to the community (established pursuant to Section 4B of the Texas Development Corporation Act of 1979).
The State of Texas Comptroller's page provides a complete history of sales tax collections for the City of New Braunfels.
Hotel Occupancy Tax
The City of New Braunfels levies a tax of 7% of gross receipts collected, upon the occupant of any room or space furnished by a hotel or short-term rental per the definitions below, where such costs of occupancy is at the rate of $2.00 or more per day.
The City’s tax is in addition to the 6% rate imposed by the State of Texas, which must be remitted separately to the State. For information on the State Hotel Occupancy Tax, please visit the State of Texas Comptroller’s website or call 1-800-252-1385.
(Please note: Online vacation rental portals DO NOT remit the City’s portion of Hotel Occupancy Tax.)
- Occupant - Occupant shall mean anyone who, for a consideration, uses, possesses, or has a right to use or possess any room or rooms, or sleeping space or facility in a hotel under any lease, concession, permit, right of access, license, contract or agreement for less than 30 days.
- Hotel - Hotel shall mean any building in which the public may, for a consideration, obtain sleeping accommodations. The term shall include, but not be limited to, hotels, tourist homes, houses, condos, apartments, or courts, lodging houses, inns, rooming houses, bed and breakfast homestay establishments, bed and breakfast inns and short term rental facilities, but does not include hospitals, sanitariums or nursing homes.
- Short-Term Rental (STR) Permits - All short-term rentals within the City of New Braunfels must be registered to operate. Depending on zoning, some properties may also need to obtain a special use permit. For more information on short term rentals, i.e. definition, requirements, & STR registration, please visit the Short-Term Rentals page.
For updates on Hotel Occupancy Tax Collections, please refer to the monthly financial reports section of the Financial Records and Documents page. Additional information on Hotel/Motel Tax Collection can be found by visiting the State of Texas Comptroller’s website.
To claim an exemption from Hotel Occupancy Tax, customers must present a Hotel Occupancy Tax Exemption Certificate. Common exemptions are:
- Guest stays over 30 consecutive days
- State & Federal Officials or Employees
- Charitable Entities – 501 (c)(3) or nonprofit organizations
- Educational Entities (exempt from State hotel tax, but NOT local hotel tax)
- Religious organizations
Read the exemption certificate to see if a customer qualifies for an exemption.
Reporting Requirements for Hotel Occupancy Tax
The City has partnered with MuniRevs for the collection of hotel occupancy taxes from hotels and other lodging entities. MuniRevs offers online filing and remitting of hotel occupancy tax. Please email firstname.lastname@example.org or call 1-888-751-1911 for more information.
Hotel tax filings and payments are due on the 20th day of each month following the month in which they were collected. A report must be filed every month, even if no revenue was collected. Register your property or remit your local occupancy taxes online through MuniRevs.
Failure to File/Remit Late Fees & Penalties
The penalty structure for late filings is as follows:
- 1st day late - $50 fee
- 31st day late - $75 fee
- 61st day late - $100 fee
- 91st day late - 15% of the assessed Hotel Occupancy Tax, plus separate misdemeanor charges for failure to file and pay.
Properties are required to file $0.00 returns if they experience no rental activity.
State statute provides the City with the authority to inspect the financial records of any property operating as a short-term rental. Please keep copies of all exemption forms and revenues/bookings in case an audit is conducted on your property. The City must provide 30 days written notice before inspecting any records.
For additional questions, contact:
- STR Registration/Permits | 830-221-4050 | email@example.com
- Complaints/Code Compliance | 830-221-4074 | firstname.lastname@example.org
- HOT Taxes | 830-221-4369 | email@example.com