Llano County
Frequently Asked Questions
What is a Short-Term Rental?
A short-term rental (STR) is a type of accommodation, such as a private home (condo, apartment, etc.) rented out for a short period – usually no more than 30 days. Short-term rentals in unincorporated Llano County are required to submit Hotel Occupancy Tax (HOT).
Is a Short-term Rental License required?
No, a license is not required in Llano County but registration of the property(ies) is required. Any owner renting a property for a period of 30 consecutive days or less is required to register their Short-Term Rental.
What are Hotel Occupancy Taxes (H.O.T.)?
Llano County has rules and regulations “State and Local Rules & Regulations” (click here: https://www.co.llano.tx.us/upload/page/11050/hot_rules_and_regulations_2023.pdf), governing H.O.T. available on the county website. These rules and regulations contain the following definition – levying a tax equal to four percent (4%) of the consideration of the cost of occupancy of any room or space in any hotel with certain exceptions; providing for collection; requiring reports; authorizing the Commissioners Court to make rules and regulations and the County Treasurer to administer said rules and regulations; describing violations; providing for penalties; providing for an effective date; and providing for severability.
Who collects Hotel Occupancy Taxes (H.O.T.)?
The Llano County Treasurer collects H.O.T. for unincorporated areas of Llano County. If your property is within the city limits, you will submit your taxes to the city, if applicable. Hotel Occupancy Taxes are also required by the State Comptroller and submitted directly to the State.
What is the Hotel Occupancy Tax?
HOT is a 4% tax on your gross short-term receipts. Gross short-term receipts includes all receipts for lodging including all non-optional fees (other than taxes) such as booking/reservation fees; cleaning fees; pet charges; fees for extra vehicles, people or beds; etc.
What type of Hotel or lodging is considered Short-term?
A hotel or lodging establishment is a building in which members of the public obtain sleeping accommodations for consideration. The following businesses are considered hotels and are required to charge the tax: hotels, motels, tourist homes, tourist courts, lodging houses, inns, condominiums, cabins, cottages, manufactured homes, rooming house, skid mounted bunkhouses, or bed and breakfasts. The failure to name specific types of accommodations does not exempt a business from the tax.
Who is exempt from Hotel Occupancy Taxes?
Hospitals, sanitariums, nursing homes, dormitories or other non-hotel housing facilities owned by institutions of higher education may not charge the tax. While recreational vehicles (RVs) and RV rental spaces are not expressly listed in the statute, the State Comptroller’s office has interpreted the statute to exclude RVs and RV lots from taxation.
GUEST HOTEL TAX EXEMPTIONS: There are four types of GUESTS who may claim exemption from state hotel tax: certain nonprofit organizations; government; specific nonprofit entities; and permanent residents.
What type of Reports are due from the STR?
The county hotel occupancy tax reporting period shall be based on the same reporting period required by the state hotel occupancy tax. The report and payment is due by the 20th of the following month, if reporting monthly.
If reporting quarterly, the report and payment is due by the last day of the month following the end of the quarter. (Jan, Feb., Mar – 1QTR, etc..)
Every entity required to collect the tax imposed by this regulation shall file a report with the Llano County Treasurer showing the consideration paid for all room occupancies in the reporting period, the amount of tax collected on the county’s behalf on such occupancies, and any other related information the Llano County Treasurer may reasonably require. A report must be filed even if no room occupancies occurred during the period.
Is there a penalty for a Delinquent H.O.T. payment?
Yes, Llano County imposes a penalty of five percent (5%) of the amount of the taxes due, if the hotel operator fails to file a report and make payment by the due date following each reporting period. If the hotel operator fails to file the report or to pay the tax within 31 days, then an additional five percent (5%) penalty will be assessed. After sixty (60) days, interest at a rate of ten percent (10%) a year will also be added to the taxes and accrued penalties owed. Llano County may request hotel occupancy tax audit information from the State Comptroller.
Is the City working with Airbnb?
No. Airbnb does not collect or remit lodgers’ tax to the City of Llano County on behalf of property owners and/or authorized agents.
Is the City working with Vrbo?
No. Vrbo does not collect or remit lodgers’ tax to the City of Llano County on behalf of property owners and/or authorized agents.
Can I pay by credit card?
Yes! We are able to take Visa and Mastercard. The City of Llano County does not assess a convenience fee but your credit card company might impose a fee.
Click https://certifiedpayments.net/PaymentWizard_2.aspx to pay by credit card. A tax reporting form still has to be submitted. The form may be submitted by email to ckepp@co.llano.tx.us.
Can I pay by e-check ?
Yes! To pay by check, please mail check and tax reporting form to Llano County Treasurer, PO Box 367, Llano, TX 78643. Checks should be made payable to “Llano County Treasurer.”
I need to close my account. What do I do?
Please email Llano County at ckepp@co.llano.tx.us and include the closure date and the reason you are closing the account. You may also check the box on your tax reporting form to close your account.
For Assistance, Contact GovOS Support
blt.str.support@govos.com
(888) 751-1911
When contacting support, be sure to include the jurisdiction (Llano County, TX) and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thanks!
