League City, TX Short-Term Rentals: Taxes & Fees (2026)

What Short-Term Rental (STR) Owners Need to Know About Hotel Occupancy Tax: League City requires short-term rentals to collect and remit city hotel occupancy taxes (HOT) on a quarterly basis. The hotel occupancy tax rate for League City is 7% which should be charged on gross revenues which include the nightly rental rate, cleaning fee, pet fee, smoking fee, rental damages, etc. All short-term rental operators are required to file tax reports and pay hotel occupancy taxes through Rentalscape each quarter. Quarterly tax reports must be filed by short-term rental operators even if there is $0 revenue, or if city taxes are paid for your business by the booking platform like Airbnb or VRBO. Reports are due by the 20th of the month following the reporting period. Tax report due dates are: April 20, July 20, October 20, January 20. Penalties for delinquent reports and hotel tax payments: 1-30 days late: $1 or 5% of tax due, whichever is greater. 31+ days late: Additional $1 or 5% of tax due, whichever is greater. 60+ days: 12% per annum interest is accessed on the amount due until paid. Failure to file quarterly reports will result in a fine. Failure to comply with short-term rental regulations or hotel occupancy tax requirements as outlined in the Ordinance 125-3.14.18 is a Class C misdemeanor offense and is punishable upon conviction by a fine not to exceed five hundred dollars ($500.00) per offense. Each day shall constitute a separate offense. Record-Keeping Requirements STR Operators should retain booking records and hotel occupancy tax records for a minimum of 3 years from the date of the transaction.