Taxes & Fees: Fulshear vs Sugar Land

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.

Do I need to collect hotel tax for a Sugar Land rental?

Yes. Any rental of less than 30 days requires collection and remittance of the 6% state hotel occupancy tax and the applicable local hotel occupancy tax. Register with the Texas Comptroller before operating.

Does Airbnb collect taxes for Sugar Land hosts?

Airbnb collects and remits the state hotel occupancy tax in Texas. However, operators should verify local tax obligations with the city and may need separate registration.