Hotel Occupancy Tax

Short-Term Rental Hosts in Houston Must Pay Hotel Occupancy Tax

If you operate a short-term rental inside Houston city limits, you must collect and remit Hotel Occupancy Tax (HOT) through Houston First Corporation.

Harris County Money & Taxes

Texas law requires anyone renting a property for fewer than 30 consecutive days to collect Hotel Occupancy Tax from guests. In Houston, this must be reported and paid to Houston First Corporation. Airbnb and VRBO collect and remit some of these taxes on behalf of hosts in Houston, but hosts should confirm what they still owe directly.

Failure to pay HOT can result in back taxes and penalties. This tax obligation applies inside Houston city limits. If your rental is in unincorporated Harris County or another city, different taxing rules may apply. Check houstontx.gov/ara for current STR and HOT guidance.

Source to confirm: City of Houston – Short-Term Rental Host Guide

More Harris County notes

Appraisal District

Who Sets Your Property Value in Harris County

The Harris Central Appraisal District (HCAD) sets the taxable value of every property in the county each year.

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Property Tax Exemption

Homestead Exemption Can Cut Your Tax Bill in Harris County

Homeowners who live in their Harris County home as their primary residence can get a significant cut in their property tax bill through the homestead exemption.

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Property Tax Protest

You Can Fight Your Appraisal in Harris County

Harris County property owners have the right to protest their appraised value every year — and many do.

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Municipal Utility Districts

What a MUD Is — and Why It Matters in Harris County

Harris County has hundreds of Municipal Utility Districts (MUDs) that provide water, sewer, and drainage to homes outside city limits.

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