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.
Deer Park, TX
Deer Park Code of Ordinances Chapter 74 (Offenses and Nuisances) prohibits unreasonably loud noise that disturbs the peace of others. The city enforces noise...
Deer Park, TX
Deer Park regulates construction noise through its general nuisance provisions in Chapter 74. While no specific construction hours ordinance exists, disrupti...
Deer Park, TX
Deer Park restricts parking of large commercial vehicles in residential districts. Vehicles exceeding one ton rated capacity or bearing commercial markings a...
Deer Park, TX
Deer Park regulates on-street parking through the Code of Ordinances and Texas Transportation Code. Vehicles must comply with posted restrictions, clearance ...
Deer Park, TX
Deer Park requires residential vehicles to be parked on improved surfaces such as concrete or asphalt. Parking on grass, dirt, or other unimproved surfaces i...
Deer Park, TX
Deer Park does not impose a blanket overnight street parking ban. Vehicles may remain on residential streets overnight provided they are registered, operable...
Side-by-side rule comparisons with other cities in Harris County.
See how Deer Park's transient occupancy tax rules stack up against other locations.
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