La Porte has no dedicated short-term rental registration or permit program. Operators must, however, register with the City Tax Division to collect and remit the 7% local Hotel Occupancy Tax on rentals under 30 days, in addition to the 6% Texas state HOT remitted to the Comptroller.
The City of La Porte's Planning Department confirms the City does not currently regulate short-term rentals but is considering an STR ordinance. There is no STR permit, license, or registration application filed with Planning or Development Services. The City Tax Division does require any operator providing sleeping accommodations for $2 or more per day for fewer than 30 consecutive days to register and remit the local Hotel Occupancy Tax at a rate of 7%. The local tax expressly covers hotels, motels, bed and breakfasts, and condominiums, apartments, and houses rented for less than 30 consecutive days. The state HOT of 6% under Texas Tax Code Chapter 156 is collected separately by the Texas Comptroller, for a combined rate of 13%. Hosts must also comply with Chapter 106 zoning and any deed restrictions.
Failure to register with the Tax Division and remit the 7% local HOT can lead to delinquent-tax penalties, interest, and City recovery action authorized under Texas Tax Code Chapter 351, plus Comptroller penalties for missing the state hotel tax permit. Zoning enforcement may also apply if the use violates Chapter 106's dwelling-unit definition.
See how other cities in Harris County handle registration rules.
See how La Porte's registration rules rules stack up against other locations.
Quick Compare
Help us keep this page accurate. If you notice an error or outdated information, let us know.