Texas Stay Tax

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Houston, Texas short-term rental hotel tax

Harris County · Last checked Nov 2026

17%Combined hotel tax on a stay under 30 nights. 17% (6% state + 7% city + 2% county + 2% sports authority)

Every Texas short-term rental owes the 6% state hotel tax. Houston adds local tax on top. Below is who collects each part, whether Airbnb and Vrbo pay it for you, and how to file what they don't.

Local rates

City hotel tax rate
7%Source: houstonfirst.com — source for City hotel tax rate
What the source says
7% City of Houston (collected by Houston First Corporation)

Houston First Corporation is the City of Houston's designated hotel-tax collector; the city's STR page links to it.

County hotel tax rate
2% Harris CountySource: comptroller.texas.gov — source for County hotel tax rate
What the source says
For example, in Houston there is 6 percent state tax, 7 percent Houston tax, 2 percent Harris County tax and 2 percent Harris County - Houston Sports Authority tax.
Venue / special district rate
2% Harris County-Houston Sports AuthoritySource: comptroller.texas.gov — source for Venue / special district rate
What the source says
2 percent Harris County - Houston Sports Authority tax.
Combined total rate
17% (6% state + 7% city + 2% county + 2% sports authority)Source: comptroller.texas.gov — source for Combined total rate
What the source says
in Houston there is 6 percent state tax, 7 percent Houston tax, 2 percent Harris County tax and 2 percent Harris County - Houston Sports Authority tax.

Do Airbnb and Vrbo collect the local tax?

Both platforms collect the 6% state tax on Texas stays. Local tax is a city-by-city question.

Airbnb
Yes. Airbnb collects Houston's 7% city tax and both Harris County taxes.Source: airbnb.com — source for Airbnb
What the source says
Harris County Hotel Occupancy Tax: 7% (unincorporated areas) or 2% (incorporated areas) ... Harris County Houston Sports Authority Hotel Occupancy Tax: 2% ... Houston Guests who book Airbnb listings that are located in the City of Houston, TX will pay the following taxes as part of their reservation: Hotel Occupancy Tax: 7%
Vrbo
Yes. Vrbo collects Houston's city tax (since Jan 1, 2020) and both Harris County taxes (since Apr 1, 2025).Source: help.vrbo.com — source for Vrbo
What the source says
Hotel Occupancy Tax & Harris County-Houston Sports Authority Hotel Occupancy Tax County of Harris County under 30 nights April 1, 2025 ... City Hotel Occupancy Tax City of Houston under 30 nights January 1, 2020

If you also book guests directly or on another site, you collect and file the tax on those stays yourself.

Local registration and filing

Local registration / permit
City STR Certificate of Registration, plus a Houston First hotel-tax account if you book outside Airbnb/VrboSource: houstontx.gov — source for Local registration / permit
What the source says
If you have not previously registered with Houston First and not using Airbnb or Vrbo, complete the online HOT form found on this link https://www.houstonfirst.com/hot/registration-form
Local filing frequency
Quarterly. Airbnb-only hosts may close their city account; hosts who keep it open file zero reports.Source: houstonfirst.com — source for Local filing frequency
What the source says
Hosts may close their municipal hotel occupancy tax account if, after July 1, 2019, they offer all of their short-term rentals through Airbnb. Hosts who do not close their accounts must file reports showing zero receipts.
$0 returns required?
Yes, every quarter while your city account is openSource: houstonfirst.com — source for $0 returns required?
What the source says
A report must be filed for every quarter, even if there is no tax due.
Local due date
Last day of the month after each quarter (Apr 30, Jul 31, Oct 31, Jan 31)Source: houstonfirst.com — source for Local due date
What the source says
1st Quarter (Jan.-Mar.) due by April 30th 2nd Quarter (Apr.-Jun.) due by July 31st 3rd Quarter (Jul.-Sep.) due by October 31st 4th Quarter (Oct.-Dec.) due by January 31st
Late penalty
One-time 15% once tax is 3 months (one quarter) lateSource: houstonfirst.com — source for Late penalty
What the source says
A one-time 15% penalty applies if the amount of tax owed has been due for three months or more.
Interest
10% a year from the day after the due dateSource: houstonfirst.com — source for Interest
What the source says
10% per annum interest is assessed daily if the amount of tax owed is submitted after the due date.
Filing portal
Houston First hotel-tax registration and filing

Open the filing portal for Houston

Source: houstontx.gov — source for Filing portal
What the source says
complete the online HOT form found on this link https://www.houstonfirst.com/hot/registration-form
Ordinance
Houston Code of Ordinances Chapter 44, Article III (Hotel Occupancy Tax)Unconfirmed

Not confirmed on an official page. Check with the city or county.

Source: houstontx.gov — source for Ordinance
What the source says
City of Houston Ordinance requires that an approved Certificate of Registration ... be displayed

Chapter 44 Article III is cited from the city code; the official code host (library.municode.com/tx/houston) blocks automated checks, so we could not open it.

State hotel tax (all of Texas)

State hotel tax rate
6%Source: comptroller.texas.gov — source for State hotel tax rate
What the source says
The state hotel occupancy tax rate is 6 percent (.06) of the cost of a room.
Who collects it
Texas Comptroller of Public AccountsSource: comptroller.texas.gov — source for Who collects it
What the source says
The Comptroller's office collects and administers the 6 percent state hotel tax, while cities and counties are responsible for collecting their own local hotel taxes.
Platforms and the state tax
Platforms that agree to collect state tax for the owner must collect and remit it; otherwise the owner does.Source: comptroller.texas.gov — source for Platforms and the state tax
What the source says
If an STRP does not agree to collect state HOT on behalf of the property owner, the property owner is responsible for collecting and remitting state HOT to the Comptroller's office for their short-term rentals.
Airbnb and the state tax
Airbnb collects the 6% state taxSource: airbnb.com — source for Airbnb and the state tax
What the source says
Texas State Hotel Occupancy Tax: 6% of the listing price including any cleaning fee for reservations 29 nights and shorter in the State of Texas.
Vrbo and the state tax
Vrbo collects the 6% state taxSource: help.vrbo.com — source for Vrbo and the state tax
What the source says
Texas (state taxes only) State Hotel Occupancy Tax State of Texas under 30 nights April 1, 2019
State registration
Form AP-102, Hotel Occupancy Tax QuestionnaireSource: comptroller.texas.gov — source for State registration
What the source says
businesses that report the tax should send a completed Form AP-102, Hotel Occupancy Tax Questionnaire (PDF) to the Comptroller's local field office
State due date
20th of the month after the period (monthly, or quarterly if qualified)Source: comptroller.texas.gov — source for State due date
What the source says
Monthly: 20th day of the month following the end of each calendar month (for example, April 20 for March activity). Quarterly (if qualified): 20th day of the month following end of the calendar quarter
State late penalty and interest
$50 per late report; 5% if paid 1-30 days late; 10% if more than 30 days late; interest from day 61Source: comptroller.texas.gov — source for State late penalty and interest
What the source says
A $50 penalty is assessed on each report filed after the due date. If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed. If tax is paid over 30 days after the due date, a 10 percent penalty is assessed. ... Past due taxes are charged interest beginning 61 days after the due date.

Unconfirmed on this page