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.
Humble, TX
Humble Code §8.03.011 prohibits construction, demolition, and power lawn mower operation between 10:00 PM and 6:00 AM. Heavy equipment (§8.03.008) also prohi...
Humble, TX
Keeping any animal or bird that causes frequent or long-continued noise disturbing the vicinity is a violation of Humble's noise ordinance (Art. 8.03).
Humble, TX
Aircraft noise is federally preempted. Humble has no local aircraft noise ordinance. The city is near Houston Bush Intercontinental Airport (IAH).
Humble, TX
Humble does not have a standalone ordinance regulating leaf blower use. Gas-powered and electric leaf blowers are permitted for residential and commercial la...
Humble, TX
Humble Code of Ordinances Chapter 38 (Nuisances) prohibits unreasonably loud or disturbing sounds including amplified music. Sound from loudspeakers, PA syst...
Humble, TX
Humble regulates driveway construction and parking on residential property. Vehicles must be parked on improved surfaces — parking on grass, dirt, or unpaved...
Side-by-side rule comparisons with other cities in Harris County.
See how Humble's transient occupancy tax rules stack up against other locations.
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