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.
Pasadena, TX
Pasadena specifically prohibits keeping any animal or bird that causes frequent or prolonged sound disturbing neighbors, regardless of whether decibel limits...
Pasadena, TX
Pasadena regulates street parking under Chapter 36 (Traffic), Article VII (Stopping, Standing, and Parking). Vehicles must not obstruct traffic, block fire h...
Pasadena, TX
Pasadena enforces abandoned and junk vehicle regulations through Code Enforcement. Inoperable vehicles, vehicles with expired registration, and vehicles left...
Pasadena, TX
Texas Transportation Code §545.307 prohibits parking commercial vehicles over 10,000 lbs on posted residential streets between 10 PM and 6 AM. Pasadena enfor...
Pasadena, TX
Pasadena requires residential off-street parking on improved surfaces under Sec. 9-7.1. Single-family driveways need 3.5 inches of 2500 PSI concrete with wir...
Pasadena, TX
Pasadena allows residential fences up to 7 feet maximum under Sec. 9-3(1). Fences in front of the building setback line are limited to 4 feet and must be cha...
Side-by-side rule comparisons with other cities in Harris County.
See how Pasadena's transient occupancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.