Types of WORD Taxes

River Equipment – There are several categories for river equipment, below is a breakdown for each.

The tax rate of $1 per person applies to the following categories:
  • Water Orientated River Equipment: Equipment such as tubes, rafts, canoes, kayaks, or anything else that floats that are direct rentals by a business. There is no tax on cooler tubes. Rentals of river equipment include:
    (1) outfitters who require a donation of funds for the use of river equipment and
    (2) outfitter sales of river equipment to a user with the offer to buy the equipment back after use.
  • Shuttle Services: Applies whenever a business is shuttling people who bring their own equipment. A $2 shuttle is taxable at $1.
  • River ingress/egress: Applies when a business allows access to the water without providing any shuttling or rental services. This includes parking specific to day use on a permit holder’s property for the sole purpose of gaining access to and from the Guadalupe River at a public river access point. (Please review camping for information on tax rates regarding parking for the purposes of day-use). 

Rates may vary based on the purpose of the visit.

Water Oriented Recreation Lake Equipment

Rentals of boats, jet skis, etc. are taxed at 3% of the total rental price.

Fishing Guides

Any paid guided fishing trips on any District waterway (Guadalupe River and Canyon Lake) is taxable at 3%.

Whitewater Guides

Any paid guided trips on any District waterway (Guadalupe River and Canyon Lake) is taxable at 3%.

Lodging

All lodging less than 30 days is taxed at 3%. This includes all built-in costs such as facility prep & cleaning, charges for extra people, etc. However, if a customer incurs an extra cleaning fee or forfeits their security deposit, that is not taxable. For more information regarding Third-Party Websites collecting WORD tax (Airbnb, VRBO, etc.) visit the Payment Resources tab.

Camping

All camping, including day-use, tents, RV’s, and Parking (day-use camping/picnicking) for a period less than 30 days are taxed at 3%. This includes charges for extra people, visitors, pets, etc. It does not include security deposits held by the business because of campsite abuse. Camping does not have a restroom at the reserved site, lodging has a restroom.

Boat Storage

Dry boat storage is taxable at 3% and applies to any location within WORD that is charging for storage space for boats. Wet slips storage is currently at 3% and applies to any slips located on Canyon Lake.