Tomball levies a hotel occupancy tax (HOT) on short-term rentals of less than 30 consecutive days. The local HOT rate is 7%, collected in addition to the 6% state hotel tax. Hosts must collect, report, and remit the tax to the city on a quarterly basis.
Under Chapter 90 (Taxation) of the Tomball Code of Ordinances, any person who operates a hotel, motel, bed-and-breakfast, or short-term rental must collect hotel occupancy tax from guests. The city's local rate is 7%, which is added to the 6% Texas state hotel occupancy tax for a combined rate of 13%. The tax applies to sleeping room charges for stays of less than 30 consecutive days. Hosts must register with the city and file quarterly tax returns. Major platforms like Airbnb and VRBO may collect and remit the state portion automatically, but hosts remain responsible for ensuring the local portion is properly remitted to Tomball. HOT revenue funds tourism promotion, convention activities, and historic preservation in Tomball. Contact the City Secretary's office for registration and filing questions.
Failure to collect or remit hotel occupancy tax may result in penalties including interest on unpaid amounts, additional penalty fees of up to 10% of the tax due, and potential legal action by the city. Willful failure to remit collected taxes may be prosecuted.
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