Conroe, TX Hotels & Lodging: Transient Occupancy Tax (2026)

Section 62-31 defines "hotel" to include not just a hotel or motel but a "tourist home, tourist house, tourist court, lodging house, inn, rooming house, boarding house, bed and breakfast or other building where rooms are furnished for a consideration," which pulls short-term rental listings into the same tax regime as traditional lodging. 00 or more, though permanent residents staying 30 or more consecutive days are exempt. Operators must collect the tax (Section 62-36) and file a monthly report with the director of finance by the last business day of the following month, including a copy of the corresponding state hotel tax report, paying the tax due at the time of filing (Section 62-37).

Records, including check-in/check-out dates, payment method and cash receipts, must be kept for at least four years (Section 62-38). Late or unreported tax draws a 15 percent civil penalty plus 10 percent annual interest, and the city can assess the tax, place a lien on the hotel property, and sue for collection or an injunction plus attorney's fees (Section 62-40). 00 fine with each day a separate offense. Revenue is restricted to tourism and convention promotion and cannot fund general city operations (Section 62-43(b)).