Texas Porch
Hotel Occupancy Tax Practical

A Booking Platform May Pay One HOT Bill, Not Every HOT Bill

Hotel occupancy tax, or HOT, can mean more than one bill. Houston First handles the City tax. The state Comptroller handles state HOT. The Harris County Tax Office handles the county and Houston Sports Authority parts.

For the City sign-up, an Airbnb-only host checks a box. A Vrbo host uploads a Stay Tax Report. A host who uses another booking site shows a recent Houston First payment or sign-up. Those are the proof steps on Houston's live STR page.

A booking site may not pay every tax or cover a direct booking. Its terms can change, too. Keep your booking records. Check the site's current tax statement, then use the City, county, and state pages to see what is left.

Content last revised 2026-07-11

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