Hotel Tax

Registration for short-term rentals and bed and breakfast establishments begins on March 10, 2021.
At its March 9, 2020 meeting, the Big Spring City Council amended the Big Spring Code of Ordinances in order to establish regulations for short-term rentals. These regulations incorporated short-term rentals and bed and breakfast establishments into the regulations already existing for hotels for the purpose of collecting hotel occupancy taxes.

The revenue derived from the hotel occupancy tax may only be used to promote tourism and the convention and hotel industry as according to state law.

A private dwelling, or any portion of such dwellings, available to the public for rent or hire for any period less than thirty (30) consecutive days. Hotels, motels, beds and breakfasts, and others, such as AirBnB or VRBO rentals, are also “short-term rentals” under the Big Spring City Code. 


Registration Required
The new ordinance requires property owners offering a hotel, bed and breakfast, or other short-term rental in Big Spring to register each individual properties with the Director of the Big Spring Convention and Visitor’s Bureau (CVB).

Hotel Occupancy Tax
Short-term rentals—including hotels, motels, bed and breakfasts, and any other short-term rental— are required to collect and remit hotel occupancy taxes pursuant to State and local law. The City has levied a hotel occupancy tax levied is of seven percent (7%) of the consideration paid by the occupant  of the short-term rental. Every owner and Internet booking agent shall collect the tax imposed on short-term rentals in Big Spring and shall remit the tax to the City of Big Spring.

This local tax is in addition to state hotel occupancy tax.

Every person required to collect the tax imposed shall file a report with the CVB Director showing the consideration paid for all room occupancies, and any other information as the CVB Director may reasonably require.

Specific Use Permit
In addition to the registration and payment of hotel occupancy tax, short-term rentals and bed and breakfast establishments located in zoning districts that permit residential uses are required to seek a Specific Use Permit (SUP) in order to operate their establishment. This permit is $325 and does not have a term. More information on Specific Use Permits can be found in the Big Spring Zoning Ordinance or by calling the Permits Office at 432-264-2504.