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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Houston, TX
Houston defines an abandoned vehicle under City Code Chapter 8 and Texas Transportation Code §683 as one left on a public right-of-way more than 48 hours (in...
Houston, TX
Smoke alarms in Houston dwellings are governed by Tex. Health & Safety Code Chapter 766 and the Houston Fire Code, which adopts the International Fire Code (...
Houston, TX
Houston enforces the federal Tobacco 21 minimum age of 21 for all tobacco and vape sales, aligned with Texas SB 21 (2019). Texas state law preempts most loca...
Houston, TX
Houston bans minors under 17 from public places 11:00 PM to 6:00 AM Sunday-Thursday and 12:01 AM to 6:00 AM Friday-Saturday. A daytime school-hours curfew ru...
Houston, TX
Houston Parks and Recreation Department prohibits drone operation in city parks without a special-use permit under the Houston Parks Ordinance. Memorial Park...
Houston, TX
Houston regulates political signs under content-neutral temporary sign rules in Chapter 28 of the Code of Ordinances. Residential properties may display temp...
Side-by-side rule comparisons with other cities in Harris County.
See how other cities in Harris County handle taxes & fees.
See how Houston'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.