Baytown, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Local Tax Rate
- 7% city hotel occupancy tax
- State Tax Rate
- 6% Texas hotel occupancy tax
- Combined Rate
- 13% total
- Threshold
- Rentals of 30 days or fewer
- Contact
- (281) 420-6568 Baytown Finance
Summary
Short-term rental operators in Baytown must collect and remit hotel occupancy taxes. The City of Baytown levies a 7% local hotel occupancy tax in addition to the 6% Texas state hotel occupancy tax, for a combined 13% on short-term lodging. Operators must register with the Texas Comptroller and the City of Baytown Finance Department.
Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include:(1) a hospital, sanitarium, or nursing home;(2) a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by Section 61.003, Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution; or(3) an oilfield portable unit, as defined by
Full Breakdown
Baytown imposes a hotel occupancy tax under Chapter 80 of the Code of Ordinances, applicable to any property rented for 30 consecutive days or fewer. This includes traditional hotels, motels, and short-term rental properties listed on platforms like Airbnb and VRBO. The local hotel occupancy tax rate is 7%, collected on top of the 6% state hotel occupancy tax for a combined rate of 13%. STR operators must register with the Texas Comptroller's Office to collect and remit the state portion and with the City of Baytown Finance Department for the local portion. Tax remittances are due quarterly. Platforms like Airbnb may collect and remit the state tax automatically in Texas, but operators should verify local tax collection. Contact Baytown Finance at (281) 420-6568 for local hotel tax registration.
Violations & Fines
Failure to collect or remit hotel occupancy taxes is a violation of both state law and Baytown Code Chapter 80. The Texas Comptroller can assess penalties and interest on unpaid state taxes. The City of Baytown may impose penalties for failure to register or remit local hotel occupancy tax. Intentional nonpayment can result in liens and legal action.
Frequently Asked Questions
What taxes do Baytown Airbnb hosts have to pay?
Does Airbnb collect taxes automatically for Baytown rentals?
How often do I remit hotel occupancy tax in Baytown?
Sources & Official References
Other rules in Baytown
How Baytown compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Baytown to another location·View the Texas short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in Harris County handle taxes & fees.