Short-term rentals in Corpus Christi, explained properly.

The maximum number of people in a short-term rental is set by the City of Corpus Christi Property Maintenance Code, and the owner or operator may not allow more (§ 5-42(1)). Bedrooms that do not meet the sleeping-area rules must stay locked and do not count toward occupancy (§ 5-42(3)).

Applicants must keep, at a minimum, an insurance policy sufficient for personal injury liability of guests (§ 5-42(2)).

A standard five-pound 2A:10B:C fire extinguisher must be mounted within 75 feet of all parts of the rental on each floor, smoke and carbon monoxide detectors must meet city codes, every sleeping area needs an emergency escape opening, and an evacuation plan must be posted in each unit or sleeping area (§ 5-42(3)). Overnight sleeping outdoors or renting outdoor sleeping spaces is not allowed (§ 5-42(4)(c)).

All advertisements, including online listings, must show the short-term rental permit number legibly in the description or body (§ 5-42(5)).

The owner or operator must give the city a 24-hour contact number for themselves or a designated agent (§ 5-42(7)). The registered local contact must answer complaint calls 24 hours a day and has one hour from notice to resolve the problem, must visit the property if it cannot be resolved by phone, and must report all complaints and their resolution to Development Services within 48 hours (§ 5-42(7)(a)-(b)). A notice with occupancy limits, parking, quiet hours, trash pick-up, flood and hurricane evacuation information, emergency numbers and the permit number must be posted inside (§ 5-42(6)).

Short-term rental units in an apartment or condominium building with more than 40 units may share one consolidated permit when more than 75% of the building's short-term rental units are run by a single operator who manages them and collects and remits hotel tax; the operator needs a central reservation system, on-site check-in, 24-hour on-site management, central housekeeping and consolidated hotel tax reporting, and ads must show the consolidated permit number (§ 5-38(c)-(e), added by Ordinance 033077 in 2023).

Violating the short-term rental article is an offense punishable by a fine of up to $500, and each day a violation continues is a separate offense (§ 5-45(a), (d)). It is a strict liability offense (§ 5-45(b)).

After notice and a hearing, the Director of Development Services may suspend or revoke a permit issued in error or on incorrect information, or after three or more violations related to the rental on the property within six months. After a revocation, the owner or operator may not reapply for the same property for 12 months (§ 5-47). Appeals go to the city manager or designee; the appeal fee is $650 (§ 5-48).

Failing to collect the city tax, file a report or pay on time costs a penalty of 15% of the amount due (§ 17-40). Taxes more than 60 days delinquent accrue yearly interest at the prime rate plus 1% (§ 17-41).

Texas Tax Code § 156.052 sets the state hotel occupancy tax at 6% of the price paid for a room, and § 156.051(a) applies it to rooms or spaces costing $15 or more a day. Section 156.001(b) makes a short-term rental (renting all or part of a residential property to someone who is not a permanent resident) a "hotel" for state and local hotel occupancy taxes. Stays of at least 30 consecutive days, with no interruption of payment, are not taxed (§ 156.101). Local hotel taxes are added on top and vary by city and county.

Whoever owns, operates, manages or controls a hotel must collect the state tax (Tax Code § 156.053), and the Comptroller's office treats short-term rentals the same way. The Comptroller does not issue printed hotel tax permits; a business that reports the tax sends Form AP-102 (Hotel Occupancy Tax Questionnaire) to the Comptroller. A short-term rental platform that has agreed with the owner to collect and remit state hotel tax files Form AP-102 itself, and an owner who rents only through such a platform does not collect and remit the state tax. An owner who takes bookings directly or through a platform that does not collect must collect and remit the state tax. Local hotel taxes are handled separately by the city and county.

Each calendar month is a reporting period, with the return and tax due to the Comptroller by the 20th of the following month (Tax Code § 156.151(b)). A taxpayer who owes less than $500 for a month or $1,500 for a quarter files quarterly, due the 20th day after the quarter ends (§ 156.151(c)). The Comptroller allows a 1% discount when the return is filed and paid on time.

Cities, some counties and special purpose districts may levy their own hotel taxes, generally up to 7%, and sports or community venue projects may add up to 2% (Dallas County up to 3%). Local hotel taxes apply to sleeping rooms costing $2 or more a day. The Comptroller collects only the 6% state tax; cities and counties collect their own local hotel taxes, so hosts should check with the city and county where the rental is.