Houston Code Chapter 44 imposes a 7% city Hotel Occupancy Tax on rooms costing $2 or more per night, stacked on the 6% Texas state HOT under Tax Code Chapter 156. Combined burden is 13%, with revenue funding the convention center and Visit Houston.
Houston Code Chapter 44 levies a 7% Hotel Occupancy Tax on the price of any room rented for less than 30 consecutive days where the daily rate is $2 or more. The Texas Comptroller separately collects a 6% state HOT under Tax Code Chapter 156, producing a combined 13% effective rate before tourism PID fees. Hotels, motels, bed-and-breakfasts, and short-term rentals are all liable. Operators must register with the Houston Controller's Office, file monthly returns by the last day of the following month, and remit collected tax. Permanent residents staying 30 or more days are exempt. Revenue funds the George R. Brown Convention Center, Visit Houston, arts, and historic preservation under Tax Code Chapter 351.
Late returns trigger a 5% penalty plus interest under Houston Code Chapter 44, rising to 10% after 30 days. Willful failure to remit is a Class C misdemeanor, and the city may place liens on unpaid accounts and revoke permits.
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