Taxes & Fees: Fulshear vs Missouri City

What hotel tax do I owe on a Fulshear short-term rental?

You owe 6% Texas state HOT under Tax Code Sec. 156.051 plus 2% Fort Bend County HOT for properties inside Fulshear city limits. Fulshear itself has not adopted a municipal HOT under Chapter 351, so there is no separate city tax. Total HOT inside city limits is 8%.

When did the Fort Bend County hotel tax start?

The county HOT became effective October 1, 2024. Penalties for non-collection were waived through April 30, 2025. Full enforcement for all bookings and stays began May 1, 2025, with monthly returns due to Avenu Insights starting with the May 2025 period.

Does Fulshear charge a registration or permit fee for short-term rentals?

No. The Fulshear Code of Ordinances on Municode contains no STR-specific registration program, license, or permit fee. Operators must still comply with state and county HOT, generally applicable city codes, and HOA CC&Rs.

Who collects the hotel tax?

The rental operator is responsible for collecting hotel occupancy tax from guests and remitting it to Missouri City Finance on the required schedule.

Are stays over 30 days taxed?

No. Hotel occupancy tax in Texas applies only to stays under 30 consecutive days at the same property.