Missouri City, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- HOT applies
- Stays under 30 days
- Filing
- City Finance Department
- Plus state tax
- Texas 6% HOT
- Permit fee
- Annual rental registration
Summary
Short-term rentals in Missouri City must collect and remit the local hotel occupancy tax on stays under 30 days, in addition to the registration fee.
Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. ... (b) For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352, or other law, "hotel" includes a short-term rental. In this subsection, "short-term rental" means the rental of all or part of a residential property to a person who is not a permanent resident under Section 156.101. ... Sec. 156.051. TAX IMPOSED. (a) A tax is imposed on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room or space in a hotel costing $15 or more each day.
Full Breakdown
Missouri City levies a hotel occupancy tax (HOT) on rentals of sleeping accommodations for periods of less than 30 consecutive days, including short-term rentals listed on platforms like Airbnb and Vrbo. Operators must register with the city's Finance Department, file periodic HOT returns, and remit the local tax in addition to the State of Texas hotel tax. Rental Registration Permit fees are also due at the time of annual registration.
Violations & Fines
Failing to collect, report, or remit hotel occupancy tax can result in penalties, interest, and audit assessments by the city.
Frequently Asked Questions
Who collects the hotel tax?
Are stays over 30 days taxed?
Sources & Official References
Other rules in Missouri City
How Missouri City compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Missouri City to another location·View the Texas short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in Fort Bend County handle taxes & fees.