All hotels and motels, regardless of size, must collect an occupancy tax from their guests. The total tax collected by the hotel is a combination of State, City and County as well as Houston Sports Authority occupancy taxes. The Harris County Tax Assessor-Collector, however, only collects for Harris County and the Houston Sports Authority.
The statutory basis for the collection of Hotel Occupancy Taxes by the Harris County Tax Office is the State of Texas Tax Code,
Chapter 352: County Hotel Occupancy Taxes, Subchapter A: Imposition and Collection of Tax (see Appendix A1- for the text of the statute.)
The statutory basis for collection of a Sports and Community Venues Tax is the State of Texas Tax Code,
Chapter 334: Sports and Community Venues, Subchapter A: General Provisions (see Appendix A-2 for text of the statute).
New Owners should complete and return the form to our office so that we may set up an account and send the necessary materials to begin filing reports. Hotel Occupancy Tax New Owner Information
Every sole proprietorship, partnership, or corporation that owns, operates, manages or controls any hotel or motel in Harris County must file a
quarterly report, declaring receipts collected and occupancy taxes paid.
BOTH reports and payments must be received by the end of each quarter as follows:
1st quarter ending March 31st - due no later than April 30th
2nd quarter ending June 30th - due no later than July 31st
3rd quarter ending September 30th – due no later than October 31st
4th quarter ending December 31st – due no later than January 31st
Owners may utilize this website to submit their report and payment by one of two methods:
Click on the
File by Mail button to print and complete the report, then mail it, along with payment to: P.O. Box 3547 - Houston, TX 77253 - ATTN: Hotel Occupancy Tax
Click on the
File Online button to complete and send the report and/or payment electronically.
Note: If you use the File by Mail options, you must calculate your receipts and then enter on the report. If you use the File Online button, your receipts and the total balance due will be automatically calculated for you.
For more information on this or other Hotel Occupancy Tax issues, call the Collections Department of the Harris County Tax Office at: 713-274-8151.