Permitting is only one part of operating a compliant vacation rental in College Station.

Short-term rental owners are responsible for collecting, reporting and remitting several hotel occupancy taxes, commonly called HOT.

Depending on the property and reservation, these obligations may include:

  • State of Texas hotel occupancy tax
  • City of College Station or Bryan hotel occupancy tax
  • Brazos County hotel occupancy tax, sometimes referred to locally as the county HOT event fee

What Is the Brazos County HOT Event Fee?

Brazos County currently imposes a 2.75% hotel occupancy tax on taxable receipts from qualifying accommodations, including short-term rentals.

Owners can review current county requirements on the Brazos County Hotel Occupancy Tax webpage.

College Station and Bryan Have Separate Requirements

The City of College Station and the City of Bryan also require short-term rental operators to collect and remit applicable local hotel occupancy taxes. City reports must generally be filed monthly, including months when the property recorded no stays.

This means owners should not assume that completing one tax filing satisfies every state, county and city obligation.

Do Airbnb and VRBO Pay the Taxes for Owners?

Some booking platforms collect and remit certain taxes on behalf of property owners. However, a platform may not handle every tax or reporting requirement.

Owners should determine:

  • Which taxes each platform collects
  • Where those taxes are remitted
  • Whether the owner must register separately
  • Whether zero-revenue reports are required
  • Which deadlines apply to each taxing authority
  • Whether direct bookings create additional responsibilities

A short-term rental listed on multiple platforms may require especially careful recordkeeping.

Professional College Station short-term rental management or Bryan short-term rental management can help owners stay organized and understand the operational responsibilities associated with their properties. Owners should also consult the appropriate taxing authorities or a qualified tax professional regarding their individual obligations.

Contact Aggieland Vacation Rentals to learn more about professionally preparing and managing your Aggieland property.