Short-term rentals in unincorporated Harris County are subject to 15% total hotel occupancy tax: 6% state + 7% county + 2% Harris County-Houston Sports Authority. Applies to stays of 29 nights or fewer. Airbnb and VRBO collect and remit automatically.
All short-term rental properties in unincorporated Harris County must collect hotel occupancy tax (HOT) on stays of 29 consecutive nights or fewer. The total tax rate is 15%, comprising: (1) Texas State Hotel Occupancy Tax at 6% of listing price including cleaning fees; (2) Harris County Hotel Occupancy Tax at 7% of listing price including cleaning fees; and (3) Harris County-Houston Sports Authority Hotel Occupancy Tax at 2% of listing price including cleaning fees. Major platforms like Airbnb and VRBO collect and remit these taxes automatically on behalf of hosts. The Harris County Tax Office administers the county portion. Failure to collect and remit HOT results in penalties, interest, and potential criminal prosecution under TX Tax Code Ch. 156 and 352.
State HOT non-compliance: penalties of 5% (1-30 days late) to 10% (31+ days late) plus interest. County HOT non-compliance: penalties plus interest administered by Harris County Tax Office. Criminal penalties for willful evasion.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Harris County, TX
Harris County Engineering creates loading zones on county-maintained streets through traffic-control orders authorized by Transportation Code section 542.202...
Harris County, TX
Smoke alarms in Harris County homes are governed by Texas Health and Safety Code Section 766.002 and, for rentals, Texas Property Code Sections 92.251 to 92....
Harris County, TX
Texas counties have no general zoning authority under Local Government Code Chapter 231, so unincorporated Harris County does not require a home occupation p...
Harris County, TX
Texas Transportation Code does not classify skateboards, so they are barred from roadways. Harris County Precinct Parks rules prohibit skateboarding outside ...
Harris County, TX
Harris County has no local lead-hazard rental inspection program. Federal Title X (Residential Lead-Based Paint Hazard Reduction Act of 1992) and EPA Renovat...
Harris County, TX
Trees planted in unincorporated county road right-of-way require Harris County Engineering approval and must follow the AASHTO clear-zone standard, sight tri...
See how Harris County's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.