Houston STR operators owe a combined 17% hotel occupancy tax: 6% state, 7% city, 2% Harris County, and 2% Harris County-Houston Sports Authority. Major platforms like Airbnb and Vrbo auto-collect both state and city portions.
All short-term rental operators in Houston owe hotel occupancy tax totaling up to 17% of the rental price: 6% to the State of Texas, 7% to the City of Houston, 2% Harris County HOT, and 2% Harris County-Houston Sports Authority HOT. Major platforms including Airbnb and Vrbo collect and remit the state and city portions on behalf of hosts. Operators who list on platforms that do not auto-collect must register with the Texas Comptroller for state HOT and with Houston First Corporation for city HOT. State HOT is filed quarterly. The city HOT applies to any rental of a sleeping room for less than 30 consecutive days. Under Ord. 2025-322, STR applicants must provide proof of HOT registration (except Airbnb-only listings where the platform handles it).
Failure to collect or remit HOT: back taxes plus penalties and interest. TX Comptroller may assess penalties of 5% to 25% for late filing. Operating an STR without a Certificate of Registration: $100 to $500 per day.
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