Tomball, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Local HOT Rate
- 7%
- State Hotel Tax
- 6%
- Combined Rate
- 13%
- Filing Frequency
- Quarterly
- Applies To
- Stays under 30 days
Summary
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.
Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include:(1) a hospital, sanitarium, or nursing home;(2) a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by Section 61.003, Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution
Full Breakdown
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.
Violations & Fines
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.
Frequently Asked Questions
What is the hotel tax rate in Tomball TX?
Do Airbnb hosts have to pay hotel tax in Tomball?
How do I register to collect hotel tax in Tomball?
Sources & Official References
Other rules in Tomball
How Tomball compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Tomball to another location·View the Texas short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Taxes & Fees in Nearby Cities
How other cities in Harris County handle taxes & fees.