LicensedRental

Texas county rules

Harris County, TX vacation rental rules and taxes

Harris County is the biggest vacation rental market in Texas, led by Houston. The county has no rental permit; Houston, Baytown and Katy run their own. The county adds a hotel tax everywhere, plus a 2% sports authority tax, and Airbnb collects both.

Checked against official sources November 8, 2026
Market
About 11,000 Airbnb listings
Houston 9,230, Spring 470, Katy 460, Humble 240, Baytown 130, Cypress 120, Pasadena 120, Tomball 110 (AirROI).Source
County rental rules
None
Texas counties can’t zone.Source
County hotel tax
7% outside cities, 2% inside
Plus 2% for the Harris County-Houston Sports Authority. Airbnb collects them.Source
Direct bookings
File quarterly with the county tax office

What to do

  1. Then pick your city

    Texas counties can’t zone, so rental permits and the city hotel tax are set by each city. Pick your city, or the unincorporated page if there is one for your area.Source

  2. Register with the county tax office for direct bookings

    If guests pay you directly or through a site that doesn’t collect, file the county and sports authority hotel taxes with the Harris County Tax Office every quarter (due April 30, July 31, October 31 and January 31). Fill out the New Owner Information form to open an account.Source

    Harris County hotel tax →

Towns

Full guide

Baytown

Baytown replaced its council special use permit with a yearly short-term rental permit in 2026. Each home passes a fire marshal inspection, has a local contact within 50 miles, and is capped at ten guests with one parking space per bedroom plus one. Stays owe 17% hotel tax; you file the 7% city tax yourself.

Full guide

Houston

Houston has about 9,200 Airbnb listings. Since January 1, 2026 every short-term rental needs a city Certificate of Registration, renewed yearly for $275 plus a $33.10 fee, with a 24-hour contact and human trafficking training. Stays owe 17% hotel tax, and Airbnb and Vrbo collect all of it.

Full guide

Katy

Katy has required a short-term rental permit since 2023: $300 to apply, $200 to renew, and $50 for the inspection. The application needs a site plan showing parking and a floor plan showing exits and fire extinguishers. You pay Katy’s hotel tax to the city yourself.

Full guide

Pasadena

We found no short-term rental permit in Pasadena. Stays owe 6% state + 7% city + 2% county + 2% sports authority hotel tax, and the city tax is filed with the city.

Full guide

Tomball

Tomball charges its own hotel tax; stays owe 6% state + 7% city + 2% county + 2% sports authority hotel tax. We didn’t check the city’s code for short-term rental rules, so ask the city whether you need a permit.

Full guide

Unincorporated Harris County

Outside city limits in Harris County (Spring, Cypress, Atascocita) there’s no rental permit. Stays owe the 6% state tax, a 7% county hotel tax and the 2% sports authority tax; Airbnb collects all of them. Deed restrictions and HOA rules are the main limits.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.