Welcome to the City of Corpus Christi. We would like to announce that as of May 1, 2021, the City has contracted with MuniRevs for our hotel/motel tax collections. Here is a link to their website https://corpuschristi.munirevs.com/. For customer support, they can be reached by email at support@munirevs.com. The following are FAQs to help answer questions.
Who must pay Hotel/Motel Occupancy Taxes?
Any person owning, operating, managing, or controlling a hotel (includes motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast) must collect the 9% City hotel occupancy tax from hotel guests and remit the tax to the City. The tax does not apply if the guest stay is for thirty (30) continuous days or more.
Where can more information about the Hotel/Motel Occupancy be found?
The City Hotel/Motel Occupancy Tax is authorized under Chapter 351 of the Texas Tax Code and the City of Corpus Christi Municipal Code of Ordinances #027265 dated 07/01/2007.
If I only rent my property on Airbnb and/or HomeAway (VRBO), do I still need to remit HOT?
Yes, depending on your VRBO and Airbnb account type (3 options):
- Individual Owners – VRBO and or Airbnb takes payment from the traveler and is responsible under the terms of their agreement with the City of Corpus Christi to remit tax on the owner’s behalf. (File a zero dollar tax form monthly)
- Property Managers – VRBO and or Airbnb takes payment from the traveler and is responsible under the terms of their agreement with the City of Corpus Christi to remit tax on the owner’s behalf. (File a zero dollar tax form monthly)
- Integrated Property Manager (IPM) – VRBO and or Airbnb does not take payment from the traveler for a booking at an IPM property. The IPM takes the traveler payment and therefore the IPM is responsible for collection and remittance of hotel occupancy tax to the City of Corpus Christi.
** Please note that while there are collection agreements in place with VRBO and AirBnB, the owners are ultimately responsible for making sure that the HOT is paid to all taxing entities. **
As a manager do I have to register and remit for each property under management?
Yes. Property managers will have one MUNIRevs login to manage all their properties in one Business Center. The city of Corpus Christi requires property managers to register and remit separate forms for each rental property. It is important to note that multiple tax forms can be completed and added to the cart to be paid at one time.
How much is the Hotel/Motel occupancy tax?
The tax is 9% of taxable revenue.
When is the Hotel/Motel occupancy tax due?
The occupancy tax is due on the 20th day of the month following the end of each calendar month (for example, October 20th for September activity). Reports must be received by the 20th of the month to be timely. This change was made to match the Texas State Comptroller’s Office’s deadline.
Is there a penalty for late payment of the hotel/motel occupancy tax?
Yes, if payment is late the person will pay the tax due plus 15%. On the other hand, if payment is received before the due date a 1% discount of the tax due may be taken. Additionally, interest will be applied on all delinquent taxes more than 60 days past due. Rate of interest will be prime rate plus one (1) percent, as published in The Wall Street Journal beginning each calendar year.
Where should I send a paper or physical payment?
MUNIRevs
PO Box 2102
Grand Junction, CO 81502-2101
Click here to download the City of Corpus Christi Paper Filing Form
What types of assistance can MUNIRevs provide to me?
MUNIRevs can assist you with all your system and account questions. Whether you have a question about your account or technical questions about how to do something in MUNIRevs, please reach out to our support team. We can always reach out to the City on your behalf if we need their assistance with one of your questions. You can reach MUNIRevs at support@munirevs.com and by phone at (888) 751-1911. To reach City staff for more detailed information, please send an email to HOTcollections@cctexas.com. A staff member will respond within 24 hours.
Where are my tax forms? My Action Center is empty?
Your tax forms will be available on the 1st day of the month following the last day of the tax period.
Can I manage multiple properties with one login?
Yes - to do so, click "Add or remove accounts from your user login by clicking here". You will need your 6-digit Account Number and MUNIRevs Activation Code to connect to an existing property record.
Can a property have more than one user?
Yes, each property can have an unlimited number of users. Each user is required to provide the 6-digit Account Number and MUNIRevs Activation code to be authorized to connect to an existing property record.
I did not receive or misplaced the letter with my activation code. What do I do?
Contact MUNIRevs support at support@munirevs.com or (888) 751-1911 for assistance. You will need to confirm account details to be verified for the account. To protect the security on property accounts, you will need written (email) permission from a registered owner or officer of the property for us to provide you with a new activation code.
Can I file a Zero File tax return through MUNIRevs?
To file a zero-file tax form, select your tax form from your Action Center. Then, complete the required information on the remittance, including Gross Sales and any deductions. You will be prompted to confirm your desire to complete the return as a Zero File return.
What payment types are accepted by the City through MUNIRevs?
The City accepts e-check as well as credit card payments.
Can I schedule a payment in MUNIRevs?
For your security, MUNIRevs does not store any payment information in the system. You will need to enter your desired payment information each time you check out.
How do I change the User on a property?
All users need to register, just as you did, by going to the home page for that jurisdiction (i.e., https://corpuschristi.munirevs.com/). They will click on the "Go" button under "New Users". They will also need the 6-digit account number and Activation Code for the property.
I forgot my password. What do I do?
From the Log In page, click the “Forgot your password” link and follow the instructions that will be e-mailed to the User’s registered e-mail address.
Do I have to login to MUNIRevs to see my alerts and reminders?
No. All alerts are e-mailed to your authenticated e-mail address. When you login to the system, you will also see any open alerts that need to be addressed in your Action Center.
For Assistance, Contact MUNIRevs Support
When contacting support, be sure to include the jurisdiction (Corpus Christi) and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thanks!
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Ordinance No. 032770
The City Hotel/Motel Occupancy Tax is authorized under Chapter 351 of the Texas Tax Code and the City of Corpus Christi Municipal Code of Ordinances.
Any person owning, operating, managing, or controlling a hotel (includes motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast) must collect the 9% City hotel occupancy tax from hotel guests and remit the tax to the City. The tax does not apply if the guest stay is for thirty (30) continuous days or more.
City Hotel/Motel Occupancy Tax Ordinance »
