Hotels & Lodging in Houston, TX (2026)
1 verified hotels & lodging rules for Houston, Texas, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Houston Code Chapter 44 imposes a 7% city Hotel Occupancy Tax on rooms costing $2 or more per night, stacked on the 6% Texas state HOT under Tax Code Chapter 156. Combined burden is 13%, with revenue funding the convention center and Visit Houston.
Houston Hotel Occupancy Tax Adds 7% to Texas 6% State Rate
Some RestrictionsTex. Tax Code § 351.002
Sec. 351.002. TAX AUTHORIZED. (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping.(b) The price of a room in a hotel does not includ...
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County ordinances apply to unincorporated areas and may supplement Houston city rules.
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