Transient Occupancy Tax: Baytown vs Houston
How do transient occupancy tax rules compare between Baytown, TX and Houston, TX?
Baytown and Houston have similar restriction levels.
Baytown, TX
Harris County
Harris County hotels collect a 6 percent state HOT, 7 percent county HOT, and any city HOT, totaling about 17 percent in Houston. Operators register with the Texas Comptroller, file monthly returns, and remit county HOT to the Harris County Tax Assessor-Collector under Tax Code Chapter 352.
View full Baytown rules →Houston, TX
Harris County
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.
View full Houston rules →Key Facts Comparison
| Fact | Baytown | Houston |
|---|---|---|
| State HOT | 6 percent under Ch. 156 | - |
| County HOT | 7 percent under Ch. 352 | - |
| Houston city HOT | About 7 percent more | - |
| Filing frequency | Monthly by 20th | Monthly to city |
| Records retention | Four years minimum | - |
| City rate | - | 7% of room price |
| Texas state rate | - | 6% under Tax Code Ch. 156 |
| Combined burden | - | 13% effective |
| Permanent guest exemption | - | 30 consecutive days |
Highlighted rows indicate differences between cities.
Baytown FAQ
How does a Harris County hotel register for occupancy tax?
Register first with the Texas Comptroller for state HOT through their online Webfile system. Then register the property with the Harris County Tax Assessor-Collector for the 7 percent county HOT, and with any incorporating city for city HOT collection.
What stays are exempt from Harris County hotel tax?
Stays of 30 consecutive days at the same property are exempt under Texas Tax Code 156.101 and 352.007. Federal employees on official travel and certain diplomats are also exempt with proper exemption certificates kept on file by the operator.
Houston FAQ
What is the total hotel tax I pay in Houston?
Combined 13%: 7% Houston city HOT under Code Chapter 44 plus 6% Texas state HOT under Tax Code Chapter 156. Some convention venues add separate tourism public improvement district fees on top.
Are short-term rentals like Airbnb subject to Houston HOT?
Yes. Any rental under 30 days at $2 or more per night triggers both the city 7% and state 6% HOT. Hosts must register with the Houston Controller's Office and file monthly returns or rely on platform collection agreements.
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