Short-Term Rental Laws in Houston, Texas

Houston has no zoning code in the traditional sense — the city famously operates without Euclidean zoning. STRs are permitted by right almost everywhere subject to deed restrictions and HOA covenants (which can be very binding in master-planned communities like The Woodlands, Bridgeland, Cinco Ranch). The 2023 ordinance discussion produced registration-only requirements; no operational caps were enacted. Multi-family buildings in dense areas (Galleria, Midtown, Museum District) often restrict STR by lease/HOA terms.

Houston requires hotel-occupancy-tax (HOT) registration with the City Finance Department for any rental under 30 days. Quarterly HOT returns required. No state-level STR permit (Texas has no statewide STR licensing). Harris County also collects its 2% HOT separately. Enforcement is primarily tax-driven — the city audits Airbnb/Vrbo against the HOT registry. Code Enforcement handles noise / parking complaints through the standard city nuisance code, not an STR-specific framework.

Combined short-term lodging tax in Houston is approximately 17.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

Texas State Hotel Occupancy Tax 6% + Harris County 2% + Houston city hotel tax 7% + Harris County-Houston Sports Authority venue tax 2% — combined ~17.0% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.