Humble, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State HOT
- 6% on stays < 30 consecutive days
- Harris County HOT
- 2% county + 2% Sports Authority = 4%
- Platform Collection
- Airbnb/VRBO typically collect state HOT on behalf of host
- City Permit Fee
- None identified
Summary
Texas state HOT of 6% applies to STR stays under 30 days. Harris County adds 4% (2% county + 2% Sports Authority). No Humble city STR permit fee identified.
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
Full Breakdown
All short-term rental operators in Humble owe hotel occupancy tax on rentals under 30 consecutive days. The City of Humble levies a 7% hotel occupancy tax on the consideration paid for rooms costing $2.00 or more per day. The state of Texas collects an additional 6%. Harris County imposes approximately 2% county HOT plus a 2% Sports Authority tax for incorporated areas. Major platforms including Airbnb and Vrbo collect and remit the 6% state tax automatically. Operators must file monthly reports with the City of Humble tax assessor-collector by the 20th day of each month, reporting the prior month's occupancy and tax collected. Permanent residents (30+ consecutive days) are exempt.
Violations & Fines
Failure to collect or remit HOT: misdemeanor. Back taxes plus penalties and interest may be assessed.
Frequently Asked Questions
What taxes do I owe on short-term rental income in Humble?
How much is the short-term rental license fee in Humble?
Sources & Official References
Other rules in Humble
How Humble compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Humble 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.