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

All short-term rental properties (STR) located within the city limits of Pearland are required to obtain a permit prior to advertising or renting the property. The City of Pearland assesses and collects a 7% Hotel Occupancy Tax on all STR bookings. What is a Short-Term Rental (STR)? A Short-Term Rental is a residential dwelling unit or a bedroom within a residential dwelling unit that is rented out for compensation for less than thirty (30) consecutive days. A permit must be obtained by the property owner for all short-term rental properties in the City. Hotel Occupancy Taxes are required to be paid on a quarterly basis. Short-term rental properties are allowed in Non-Residential and select Mixed-Use Zoning Districts within the City. An application fee ($75 non-refundable) is required with a short-term rental permit. If you have operated a short-term rental within the last 12 months, Hotel Occupancy Taxes must be remitted in accordance with Chapter 351 of the Texas Tax Code and Chapter 28, Article III of the Pearland Code of Ordinances before a permit can be issued. Inspections Once your permit is approved, Fire Marshal will conduct an inspection for your short-term rental to determine compliance. An inspection fee of $100 is required to be paid for in the Cityworks platform prior to any inspection being conducted. Hotel Occupancy Taxes (HOT) HOT filings are due on a quarterly basis through the Finance Department to make a payment please contact the City's Finance Department at 281-652-1650.