Fort Bend County, TX Short-Term Rentals: Taxes & Fees (2026)

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. To assist the County’s staff in the collection of this Hotel Occupancy Tax, the County has selected Avenu Insights & Analytics as a partner. 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. 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.