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 Industrial 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 Office Sales Tax Data page provides a complete history of sales tax collections for the City of New Braunfels.
The 2019 total tax rate is $.48822 per $100 of valuation; $.214498 is for debt payments and the remaining $.273722 is for operations and maintenance in the General Fund. The Comal County Tax Assessor-Collector collects the City’s ad valorem property taxes.
Hotel / Motel Occupancy Tax
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 online vacation rental portals DO NOT remit the City's portion of Hotel Occupancy Tax.)
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 firstname.lastname@example.org or call 1-888-751-1911.
For updates on Hotel Occupancy Tax Collections, please refer to the monthly financial reports.
*Additional information on Hotel/Motel Tax Collection can be found by clicking on the link below
Hotel Occupancy Tax- State of Texas Reporting