In a recent meeting of the San Antonio Zoning Board of Adjustment, significant discussions centered around the enforcement of hotel occupancy tax (HOT) regulations for short-term rental (STR) operators. As of March 10, 2025, major platforms like Airbnb and Vrbo will directly remit city HOT to the finance department, streamlining the process for many operators. However, those using platforms that do not remit HOT are still required to report and pay the tax directly to the city on a monthly basis.
The meeting highlighted ongoing issues with compliance, as the city's finance department reported missing revenue reports from August 2024 through February 2025. During this period, nine notices of delinquency were sent out, culminating in a final notice in July 2025. According to city regulations, failure to report and pay the HOT within 90 days can lead to permit revocation. This was the case for one operator whose permit was revoked on July 29, 2025, due to non-compliance.
The board discussed a specific case involving a Type 2 STR permit, where the operator failed to meet the reporting requirements despite multiple notifications. Staff recommended denying the operator's appeal, emphasizing the importance of adhering to the STR ordinance to maintain community standards and ensure fair tax collection.
These discussions reflect the city's commitment to enforcing regulations that impact local neighborhoods and the broader community. As San Antonio continues to navigate the complexities of short-term rentals, the focus remains on ensuring compliance and protecting the interests of residents. The board's decisions will play a crucial role in shaping the future of STR operations in the city, highlighting the need for accountability among operators.