Houston regulates short-term rentals under Ordinance 2025-322, in force since January 1, 2026. Renting, or even advertising, a home for under 30 days without a valid certificate of registration is unlawful. This page summarises what a property manager has to do, property by property, with sources at the end.
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| Item | Rule |
|---|---|
| Certificate | One per property, valid only at that address, not transferable. It becomes void when the property is sold, and the new owner must register again. |
| Fee | $275 per property per year, non-refundable, plus a small city administrative fee. |
| Term and renewal | One year from issue. Renewal applications open 90 days before expiry. Under the city's published transition rule, certificates issued in 2026 run to December 31, 2027. |
| What the application needs | Property address; names and contacts for all owners, operators and agents; proof of ownership or the owner's signed permission; business documents if the owner is a company; a 24-hour emergency contact; every platform used in the last 12 months; the owner's confirmation that the rental breaks no HOA or deed rules; confirmation of completed human trafficking awareness training; a sworn statement of compliance; and proof of hotel tax registration or payment. |
| Changes | Any change to that information must be reported within 15 calendar days. Failing to report a change can invalidate the certificate, and on renewal, changed information means applying again. |
The total rate inside Houston is 17 percent: 6 state, 7 city, 2 county, and 2 for the Harris County and Houston Sports Authority. Each layer is filed separately, and each requires a report even when no tax is due.
| Layer | Who collects it | When |
|---|---|---|
| State, 6% | Texas Comptroller, filed online | Monthly, due the 20th. Quarterly if the amount owed is small. |
| City, 7% | Houston First Corporation | Quarterly: April 30, July 31, October 31, January 31. |
| County and Sports Authority, 4% | Harris County Tax Assessor-Collector | Quarterly, by the last day of the month after the quarter ends. |
Airbnb remits the city tax on Airbnb bookings, and a manager whose homes rent only through Airbnb may close the city account or keep filing zero reports. Every other channel, including your own website and direct bookings, stays on your reports. At registration, the city asks for proof of tax payment or registration, and accepts different proof per channel, from an Airbnb earnings summary to a Houston First remittance confirmation.
Counted honestly, one Houston home touches between 12 and 20 tax filings a year, plus a registration renewal, an annual training record, and change reports within 15 days whenever anything moves. Multiplied across a portfolio and staggered across the year, that is a calendar someone has to own. The free checker turns your portfolio into that calendar in about a minute.
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Sources, reviewed October 31, 2026: City of Houston Ordinance 2025-322 (Code of Ordinances ch. 28, art. XXIII) and the Administration and Regulatory Affairs short-term rental pages at houstontx.gov; Houston First Corporation hotel occupancy tax filing pages; Harris County Tax Assessor-Collector hotel tax pages; Texas Comptroller hotel occupancy tax guidance. This summary is information, not legal or tax advice.