Houston, TX

This page is only designed to give you an overview of the local requirements, but it is your duty to know and comply with the local laws. misterb&b is not a legal adviser : you should read carefully the relevant laws and contact a local adviser or the local authorities for further understanding.

 

Definition

Although there is no specific regulations for short-term rentals, the “Hotel and Motel Ordinance” governs the short-term rental (Chapter 28-VI in the Houston Code of Ordinances). Hotel is defined as “any building or buildings in which the public may obtain transient sleeping accommodations. The term shall include hotels, motels, suites hotels, tourist homes, houses, or courts, lodging houses, inns, rooming houses, or other buildings where transient rooms are furnished for a consideration, but shall not include properties that are residential in character.”

Refer to this Hotel and Motel Ordinance to check if your rental fits with the Hotel and Motel Ordinance requirements and restrictions. For more informations about hotels in Houston, you can reach the administration at Marlon.Connley@houstontx.gov.

 

Business Licence

It may be required for the operator of short-term rentals to apply for a Hotel/Motel permit from the Planning Department in addition to a standard building permit. You can find informations about the permitting process on the Houston Permitting Center website.

For more informations, you can call the Planning and Development Department of the City of Houston at (713) 837-7701.

 

Safety standards and requirements

The accommodation unit must meet all safety standards and requirements set in, without limitation, Buildings and Neighborhood Protection Code (Chapter 10 of the Houston City Code), Noise and Sound Level Code (Chapter 30) and more. See the Code of Ordinances of the City of Houston to check out compliance with those regulations and others.

 

Tax

State, County and City may assesses taxes on short-term rental of less than 30 days :

  • Texas Hotel Occupancy Tax : The State levies a tax on any room or space rented out for $15 or more each day. It is 6 % of the price paid for the rent. It is due by the Guests, but collected and remitted by Hosts. For more information about the tax and remittance process, see this page on the official website of Comptroller Texas.
  • Harris County Hotel Occupancy Tax : The State levies a tax on any room or space rented out for $2 or more each day. It is 2 % of the price paid for the rent. It is due by the Guests, but collected and remitted by Hosts. The County may also levy a Harris County Sports Authority Tax of 2%. For more information about the taxes and remittance process, see this page on the official website of Harris County Finance Department.
  • Houston Hotel Occupancy Tax : The State levies a tax on any room or space rented out for $2 or more each day. It is 7 % of the price paid for the rent. It is due by the Guests, but collected and remitted by Hosts. See Chapitre 44 Article III of the Houston City Code.