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Texas · Harris County

Harris County

county Allowed Verified · last verified 2026-07-11

Harris County, Texas does not license, register, or zone short-term rentals in its unincorporated areas — Texas has no statewide STR license, and Texas counties generally lack authority to zone unincorporated land, so the county imposes no STR-specific permit or restriction. The only county-level obligation is the Hotel Occupancy Tax (HOT): under a Commissioners Court order adopted pursuant to Tex. Tax Code sec. 352.002, Harris County levies a 7% HOT effective January 1, 2026 on rooms costing $2 or more per day (the county rate is reduced to 2% for hotels located within any municipality), on top of the 6% Texas state HOT, for stays under 30 days. Operators must register with and file quarterly reports to the Harris County Tax Assessor-Collector. Inside incorporated cities (e.g., the City of Houston, whose STR Certificate of Registration took effect January 1, 2026), the city's own ordinance governs registration and operating rules, not the county.

Not legal advice. Last verified 2026-07-11 · sources linked below.

Requirements checklist

  • county Harris County Hotel Occupancy Tax registration and quarterly reporting Required
    Fee: $0 · Renewal: Quarterly report filed on or before the last day of the month following the end of each calendar quarter (Q1 due Apr 30, Q2 due Jul 31, Q3 due Oct 31, Q4 due Jan 31) · Applies to: Every owner, operator, manager, or controller of any hotel/motel/short-term rental in Harris County collecting payment for a room costing $2 or more per day for stays under 30 consecutive days · official page ↗
  • state Statewide short-term rental license or registration Not required
    Fee: — · Renewal: — · Applies to: Short-term rental operators statewide · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
Texas State Hotel Occupancy Tax 6% Texas Comptroller of Public Accounts — —
Harris County Hotel Occupancy Tax 7% Harris County Tax Assessor-Collector — —

Lodging-tax estimator

Estimate the combined transient/lodging tax (~13.0%) on a stay in Harris County. Estimate only — not tax advice.

Operating rules

Primary residence
No
Min stay (nights)
—
Max nights / year
—
Max occupancy
—
Zoning-restricted
No
Cap on licenses
—

Zoning: Texas counties generally lack authority to zone unincorporated land, so Harris County imposes no STR-specific zoning in its unincorporated areas. Land-use controls apply only through generally applicable building codes, health/safety standards, and sexually-oriented-business rules.

  • No county STR-specific permit, license, occupancy cap, or minimum-stay requirement was found in official Harris County sources as of 2026-07-11.
  • Inside incorporated cities within Harris County, the city ordinance governs. The City of Houston adopted a Short-Term Rental Certificate of Registration requirement effective January 1, 2026 (registration opened Oct 1, 2025; platform-delisting enforcement begins Jan 1, 2027) — verify the applicable city record separately for any address inside city limits.
  • The only verified county-level obligation is the Hotel Occupancy Tax.

Enforcement

Active enforcement
yes
Fines
For unpaid or unreported county HOT, the Harris County Tax Assessor-Collector assesses all penalties allowed under Tex. Tax Code sec. 352.004; the Harris County Attorney may bring suit against a person who fails to file or pay (sec. 352.004(d)); and the county may audit a non-filing hotel after at least 30 days' written notice (sec. 352.004(e)). All penalty/enforcement provisions are recited in the county's 2026 HOT levy order.
Notes
Enforcement is tax-based (HOT collection), not STR-permit-based, since the county has no STR permit program. A 2023 Harris County Auditor memorandum reviewed HOT collections, indicating active administration of the tax; the Tax Assessor-Collector actively collects and requires quarterly filing.

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Frequently asked questions

Is Airbnb legal in Harris County?
Harris County, Texas does not license, register, or zone short-term rentals in its unincorporated areas — Texas has no statewide STR license, and Texas counties generally lack authority to zone unincorporated land, so the county imposes no STR-specific permit or restriction. The only county-level obligation is the Hotel Occupancy Tax (HOT): under a Commissioners Court order adopted pursuant to Tex. Tax Code sec. 352.002, Harris County levies a 7% HOT effective January 1, 2026 on rooms costing $2 or more per day (the county rate is reduced to 2% for hotels located within any municipality), on top of the 6% Texas state HOT, for stays under 30 days. Operators must register with and file quarterly reports to the Harris County Tax Assessor-Collector. Inside incorporated cities (e.g., the City of Houston, whose STR Certificate of Registration took effect January 1, 2026), the city's own ordinance governs registration and operating rules, not the county.
Do I need a license or registration for a short-term rental in Harris County?
Yes — Harris County requires: Harris County Hotel Occupancy Tax registration and quarterly reporting. See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Harris County?
Texas State Hotel Occupancy Tax (6%), Harris County Hotel Occupancy Tax (7%) — roughly 13.0% combined. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Related coverage

In Texas

Cities in this county Houston

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.