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.
La Porte, TX
La Porte Code of Ordinances Chapter 74 (Nuisances) prohibits unreasonably loud or disturbing sounds including amplified music. Sound from loudspeakers, PA sy...
La Porte, TX
La Porte regulates construction noise through its nuisance ordinance in Chapter 74. While no standalone construction hours ordinance exists, residential cons...
La Porte, TX
La Porte Code of Ordinances Chapter 14 (Animals) addresses barking dogs as a nuisance. A dog that barks, howls, or makes excessive noise continuously that di...
La Porte, TX
La Porte does not have a specific ordinance restricting leaf blower use. Gas-powered and electric leaf blowers are permitted for residential and commercial l...
La Porte, TX
La Porte regulates the parking and storage of recreational vehicles, boats, and trailers on residential property through its zoning and property maintenance ...
La Porte, TX
La Porte requires driveways to meet city standards for materials, width, and construction. Vehicles must be parked on paved surfaces — parking on grass, dirt...
Side-by-side rule comparisons with other cities in Harris County.
See how La Porte's transient occupancy tax rules stack up against other locations.
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