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

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.