All short-term rental (STR) operators in Houston and Harris County are required to collect and remit Hotel Occupancy Tax (HOT) at the state, city, and county levels.
The total HOT rate within the City of Houston is 17%, broken down as:
- 6% State HOT
- 7% City of Houston HOT
- 2% Harris County HOT
- 2% Harris County Sports Authority HOT
Harris County HOT rates vary depending on the property location:
- Incorporated areas (within a city jurisdiction): 4% total (2% Harris County + 2% Houston Sports Authority)
- Unincorporated areas (outside a city jurisdiction): 9% total (7% Harris County + 2% Houston Sports Authority)
Reporting and payment schedule: STR hosts must file HOT reports and payments quarterly, postmarked or received by the last day of the month following each quarter:
- 1st Quarter (Jan 1 – Mar 31): due by April 30
- 2nd Quarter (Apr 1 – Jun 30): due by July 31
- 3rd Quarter (Jul 1 – Sep 30): due by October 31
- 4th Quarter (Oct 1 – Dec 31): due by January 31
HOT registration is required for all STR operators:
- Houston First HOT registration: complete the online form here and keep a screenshot as proof.
- Harris County HOT registration: register here.
- Texas State HOT registration: file and remit via the Texas Comptroller.
In Fort Bend County, where parts of Houston extend, short-term rentals inside city limits are subject to a 2% county HOT, while rentals located outside city limits are charged a 7% county HOT in addition to the 6% state rate. Payments are due monthly, and penalties apply for late filings.
For Montgomery County, most areas do not impose a general county-wide HOT, but specific improvement districts, such as the East Montgomery County Improvement District (EMCID), are authorized to levy their own occupancy taxes. Hosts operating within these special districts should confirm applicable rates with local authorities before remitting taxes.
Online travel agencies like Airbnb and VRBO collect and remit the state and city portions of the HOT on behalf of hosts, but property owners are responsible for ensuring that any remaining county or district taxes are paid directly. HOT filings are typically due by the 20th of the following month for monthly filers or quarterly for smaller operators.