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.
Hotel and motel operators in unincorporated Harris County must register with the Texas Comptroller for the 6 percent state HOT under Tax Code Chapter 156, plus separately file with Harris County for the 7 percent county HOT under Tax Code Chapter 352. Inside Houston, city HOT adds another 7 percent plus a convention center fee, totaling roughly 17 percent on the room charge. Returns are due monthly by the 20th of the following month. Operators must keep registration cards, daily room reports, and folios for four years for Comptroller and county audits. Short-term rentals, bed and breakfasts, and corporate housing under 30 days are also subject to HOT.
Failure to register or remit triggers 5 percent late penalty after 30 days, additional 5 percent after 60 days, plus interest. The Comptroller can revoke the certificate and the County Attorney files HOT recovery suits.
Bellaire, TX
Bellaire enforces detailed quiet hours under its noise ordinance adopted in 2023. Quiet hours run Sunday through Thursday from 9:00 PM to 7:00 AM (11:00 PM t...
Bellaire, TX
Bellaire prohibits all construction activity during quiet hours regardless of noise level. Construction is permitted only during non-quiet hours: 7:00 AM to ...
Bellaire, TX
Bellaire's noise ordinance prohibits all lawn care activities, including leaf blower use, during quiet hours regardless of noise level. During non-quiet hour...
Bellaire, TX
Bellaire Code Chapter 6 (Animals and Fowl) prohibits keeping dogs that create excessive noise disturbing neighbors. Barking dog complaints are handled by Bel...
Bellaire, TX
Bellaire's noise ordinance sets specific decibel limits for amplified music: 60 dB maximum in residential zones during quiet hours and 75 dB during non-quiet...
Bellaire, TX
Bellaire regulates street parking through Chapter 30 (Traffic and Vehicles) with restrictions on specific streets, time limits, and no-parking zones. The cit...
Side-by-side rule comparisons with other cities in Harris County.
See how Bellaire's transient occupancy tax rules stack up against other locations.
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