1 county-level rule, plus city-specific rules for 1 city in Harris County, Texas.
Verified from official government sources
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.
Texas Comptroller — Hotel Occupancy Tax (Chapter 156 Tax Code State; Chapter 352 Tax Code County; Chapter 351 Tax Code Municipal)
Hotel Occupancy Tax. Who is responsible for this tax? Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. Local hotel taxes apply to sleeping rooms costing $2 or more each da...
1 cities in Harris County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.
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