Fort Bend County, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County rate (unincorporated)
- 7 percent
- County rate (in city)
- 2 percent
- Full enforcement
- May 1, 2025
- Filing due
- 15th of next month
- Late penalty
- 5 percent day one
Summary
Fort Bend County imposes a Hotel Occupancy Tax on short-term rentals under 30 days, with full enforcement beginning May 1, 2025 for all bookings.
Beginning October 1, 2024, Fort Bend County, TX imposed a Hotel Occupancy Tax to fund tourism-related initiatives and to generate economic activity within the County. To assist the County’s staff in the collection of this Hotel Occupancy Tax, the County has selected Avenu Insights & Analytics as a partner. When is the tax due? County taxes are due monthly by the 15th day of the month for the preceding month’s taxable room receipts. What is the penalty and interest for failure to file and pay? Pursuant to Section 352.004, a penalty of 5% will be assessed on the first day late. An additional 5% penalty will be assessed on the 31st day after the due date. Interest accrues at a rate of 10% per year if payment is not received 60 days from the due date. What is the tax rate? Hotels inside municipal city limits within Fort Bend County = County Rate 2% Hotels outside municipal city limits but within Fort Bend County = County Rate 7% Please note, the County rate is in addition to any City or State tax rate collected. Avenu will be collecting the County portion of the taxes.
Full Breakdown
The Fort Bend County Commissioners Court adopted an Order imposing a county Hotel Occupancy Tax (HOT) on rentals of less than 30 consecutive days. Hotels and short-term rentals located outside municipal city limits but within the county pay a 7% county rate, while properties inside city limits pay a 2% county rate (in addition to any city HOT). Operators must register with Avenu Insights, file monthly returns, and remit collected tax by the 15th of the following month. This applies in addition to the 6% Texas state hotel occupancy tax.
Violations & Fines
Late filings incur 5% penalty on day one, an additional 5% on day 31, and 10% annual interest after 60 days delinquent. Failure to register or remit may trigger audits and collection action.
Frequently Asked Questions
Do I owe Fort Bend County HOT if my Airbnb is inside Sugar Land or Missouri City?
When does the rental period qualify for HOT?
Who collects the Fort Bend County HOT?
Sources & Official References
Other rules in Fort Bend County
How Fort Bend County compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Fort Bend County to another location·View the Texas short-term rentals overview
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