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Live Oak lodging market

Hotel, motel and RV-park revenue reported to the Texas Comptroller

Lodging revenue is withheld for Live Oak. One operator accounts for most of it — often a management company filing for many rental units at one address. A total dominated by a single filer describes that filer, not a market, so publishing it would mislead in both directions. Property counts and bar & restaurant sales below are unaffected.

Lodging revenue
no year-ago comparison
Properties
6
filing occupancy tax
Revenue per room-night
market-wide average
2025 alcohol sales
$7.9M
19 bars & restaurants
Lodging revenue
Room receipts filed by every hotel, motel and RV park in Live Oak.
Bar & restaurant alcohol sales
Mixed-beverage receipts, back to 2007 — a longer run than the lodging data, and never withheld.
By property type
TypePropertiesRevenue
Hotel2withheld · under 4 properties
Wider economy
Hospitality sales tax, the local hotel tax rate, and permit activity for Live Oak — public state open data, area-level only.
Live Oak · hotels & restaurants · 2026 Q1
+0.2% YoY
Reporting locations
98
filing sales tax
Local hotel tax
7%
on top of state 6% · FY2025
Lodging permits · 12 mo
2 opened
1 closed
Hotels & restaurants · gross sales

Area-level figures reported to the Texas Comptroller — combined gross sales for every hotel, restaurant, and bar in Live Oak, not this property. Per-business sales tax figures are confidential under state law and are not published for any business. Shown as published by the Comptroller — an occasional single-quarter spike reflects the source filing, not a correction we’ve applied. Local hotel tax revenue FY2025: $573K.

The 6 properties behind these numbers
Every figure above is the sum of individual filings. Per-property revenue, ownership history and comparables are part of the paid product.

Figures are aggregated from hotel occupancy-tax and mixed-beverage filings published by the Texas Comptroller. A period is withheld where fewer than four businesses reported it, or where one business makes up most of the total — an “average” of two businesses is a worse number, not a better one. Informational only — not financial, investment, or tax advice. Texas Lodging Data is not affiliated with the Texas Comptroller.

Texas Lodging Data is an independent service and is not affiliated with, endorsed by, or sponsored by the Texas Comptroller of Public Accounts or the State of Texas. Revenue figures are derived from hotel occupancy-tax filings and are provided for informational purposes only, without warranty of accuracy or completeness. They are not financial, investment, tax, or legal advice and should not be the sole basis for any decision. See our Terms for details.