Fulshear, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- City HOT
- None (no Ch. 351 tax adopted)
- State HOT
- 6% (Tex. Tax Code Sec. 156.051)
- Fort Bend County HOT
- 2% inside city limits
- County HOT Effective
- Oct 1, 2024 (enforce May 1, 2025)
- City STR Fee
- None
- County Administrator
- Avenu Insights (866) 240-3665
Summary
Fulshear has not adopted a municipal Hotel Occupancy Tax under Texas Tax Code Chapter 351 and imposes no city STR registration fee. STR operators owe the 6% Texas state HOT (Tax Code Ch. 156) and the 2% Fort Bend County HOT (Ch. 352) for hotels inside city limits, effective October 1, 2024 with full enforcement beginning May 1, 2025.
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. 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. 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.
Full Breakdown
A direct review of the Fulshear Code of Ordinances on Municode shows no city-imposed Hotel Occupancy Tax under Texas Tax Code Chapter 351, no STR registration fee, and no STR-specific permit. Two layers of HOT still apply to stays under 30 consecutive days. First, the Texas state Hotel Occupancy Tax of 6% under Tax Code Sec. 051 is remitted to the Texas Comptroller; Airbnb and Vrbo collect and remit state HOT under voluntary collection agreements but operators remain liable. Second, the Fort Bend County Commissioners Court adopted a county HOT effective October 1, 2024 (formally enacted by Order on March 11, 2025).
For hotels and STRs inside Fulshear's municipal city limits the county rate is 2%; for properties in unincorporated Fort Bend County the rate is 7%. The county waived penalties for the period October 1, 2024 through April 30, 2025; full enforcement applies to bookings and stays beginning May 1, 2025. Fort Bend County contracts with Avenu Insights to administer collection: monthly returns and remittances begin with the May 2025 tax period (due on or before June 15, 2025). Avenu taxpayer support is (866) 240-3665 and the Fort Bend County Auditor is (281) 342-3411.
Fulshear does not separately license STR operators and charges no city STR fee, but the city does not preempt county or state obligations. Operators should also confirm HOA CC&Rs in Cross Creek Ranch, Fulshear Run, Tamarron, Cross Creek West, Weston Lakes, and Fulbrook, since many master-planned communities require minimum lease terms of 6 or 12 months under deed restrictions enforceable through Tex. Prop. Code Ch. 209.
Violations & Fines
Failure to collect and remit the 6% state HOT exposes operators to delinquent tax, up to a 10% penalty, interest, and potential criminal liability under Tex. Tax Code Sec. 156.202. Failure to register with Avenu and remit Fort Bend County HOT after the May 1, 2025 enforcement date subjects operators to county collection actions, penalty, and interest under Tax Code Ch. 352. Because Fulshear has not adopted a city HOT or STR registration, there is no city STR-permit revocation track, but generally applicable city code violations remain Class C misdemeanors with fines up to $500 per day under Tex. Local Gov't Code Sec. 54.001.
Frequently Asked Questions
What hotel tax do I owe on a Fulshear short-term rental?
When did the Fort Bend County hotel tax start?
Does Fulshear charge a registration or permit fee for short-term rentals?
Sources & Official References
Other rules in Fulshear
How Fulshear compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Fulshear to another location·View the Texas short-term rentals overview
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