Houston, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Research in progress
We are currently verifying Houston's specific local ordinance for transient occupancy tax. In the meantime,Texas state law generally applies, and below you'll find guidance for finding the official rules and links to related Houston ordinances we've already verified.
Texas State Law Context
Texas state law provides the baseline framework for transient occupancy tax across all municipalities in the state. Individual cities like Houston may adopt additional local rules on top of state requirements, which is what makes checking your specific city ordinance important. For Houston residents, the safest approach is to follow state law as a baseline and contact City Hall for any additional local requirements.
You can browse all Texas hotels & lodging to see how cities across the state regulate this topic.
How to find official Houston Transient Occupancy Tax rules
- Search for "Houston TX municipal code" to find your city's online code portal (Municode, eCode360, or American Legal Publishing are the most common).
- Look for chapters covering hotels & lodging, zoning, nuisance, or property maintenance — that's where most transient occupancy tax rules live.
- Contact Houston City Hall's code enforcement, planning, or community development department for clarification.
- Check with your HOA if applicable — many HOAs have stricter rules than the city itself.