# Los Cabos #3: new hotel or motel in South Padre Island, TX (hotel tax from 2026-08-01)

**Score:** 45/100

| Field | Value |
|---|---|
| Property | Los Cabos #3 |
| Type | Hotel or motel |
| Address | 104 E Polaris Dr # 4, South Padre Island, TX, 78597 |
| NAICS | 721110 |
| Hotel tax from | 2026-08-01 |
| Stage | Opened |
| Inside city limits | Yes |

## Why this score
- Hotel or motel.

Source: Texas Comptroller of Public Accounts hotel occupancy tax permits (data.texas.gov) (https://data.texas.gov/d/hdzd-884n). Last refreshed: 2026-11-04T06:06:27.819Z.
From Texas Comptroller hotel tax permit data. The start date is when the location becomes responsible for hotel tax, which usually tracks opening; plans can change. Permits held by individuals are excluded. Verify with the Comptroller.