The 2019 total tax rate is $.48822 per $100 of valuation. The property tax rate is broken into two components: $.214498 is for debt service payments and the remaining $.273722 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.
The City of New Braunfels levies a tax of 7% of the charge for the room, upon the occupant of any room or space furnished by a hotel per the definition below, where such costs of occupancy is at the rate of $2.00 or more per day.
- 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 accomodations. The term shall include, but not be limited to, hotels, tourist homes, houses, condos, apartments, or courts, lodginghouses, inns, roominghouses, bed and breakfast homestay establishments, bed and breakfast inns and short term rental facilities, but does not include hospitals, sanitariums or nursing homes.
Hotel Tax Rates
The City of New Braunfels’ Hotel Occupancy Tax rate is 7%.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. (Please note that most online vacation rental portals DO NOT remit the City’s portion of Hotel Occupancy Tax.)
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.
Reporting Requirements for Hotel Tax
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.The City has partnered with LodgingRevs/MuniRevs for the Collection of Hotel Occupancy Taxes from Hotels and other lodging entities. Click here to access that site to remit your local occupancy taxes.
LodgingRevs/MuniRevs offers online filing and remitting of Hotel Occupancy Tax. For additional information on this service, please email email@example.com or call 1-888-751-1911.
Failure to File/Remit Late Fees & Penalties
*Due to the COVID-19 outbreak, the City of New Braunfels has decided to waive all late fees associated with delinquent filings. This decision applies applies to February 2020 taxes moving forward. Late fees associated with delinquent filings before March 20th, 2020 do not apply. Properties are still required to file taxes even if they experienced no rental activity. Once a payment is 90 days delinquent, a penalty of 15% of the tax assessed will be due. No misdemeanors will be filed for delinquent payments as of 3/20/2020.*
If you have questions related to filing and paying hotel occupancy taxes, please contact Karrie Cook at 830-221-4369 or firstname.lastname@example.org.
The penalty structure for late filings is as follows:
- 1st day- $50 fee
- 31st day- $75 fee
- 61st day- $100 fee
- 91st day- 15% of the assessed Hotel Occupancy Tax, plus separate misdemeanor charges for failure to file and pay.
State statute provides the City with the authority to inspect the financial records of any property operating as a short-term rental. The City must provide 30 days’ written notice before inspecting any records.