Harris County, Texas
Katy, TX vacation rental requirements
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.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
We built this page from news coverage of the March 2023 ordinance; we couldn’t read the city’s own form. Katy reported a 1% hotel tax rate to the Comptroller for 2025, which doesn’t match the 7% in the ordinance coverage; confirm the rate with the city.
Katy spans Harris, Fort Bend and Waller counties. Noncompliance carries a $500 fine, and repeated violations can cost you the permit.
Your licensing checklist
In order: the state, the county, then the town.
State of Texas
Know who pays the hotel tax
Airbnb collects and pays the 6% state hotel tax on its bookings. If guests pay you directly or through a site that doesn’t collect, register with the Comptroller and file the state tax yourself.Source
Register for local hotel tax
Your city (and in some places your county) charges its own hotel tax, filed with that city or county, not the state. Airbnb pays it only in the places on its list; everywhere else you register and file it yourself, even for Airbnb bookings.Source
Check your city’s rules
Many Texas cities require a short-term rental permit or registration, and some require an inspection, a local contact, or posted rules. Outside city limits there’s usually no permit, but deed restrictions and HOA rules often limit rentals. Pick your area for the local rules.Source
Harris County, Texas
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
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
City of Katy, Texas
Draw the site plan and floor plan
Prepare a site plan showing where guests park and a floor plan showing the exits and where the fire extinguishers are. Responders use them in an emergency.Source
Apply with the permits department
Submit the application with proof of general liability insurance and your hotel tax registration, and pay the $300 fee. After approval the city inspects the home ($50). Renew for $200.Source
Hotel taxes on each stay
Stays of 29 nights or less owe the 6% state hotel tax, which Airbnb collects on its bookings. If guests pay you directly, file it with the Texas Comptroller. Katy’s 7% city hotel tax on short-term rentals is paid to the city by the owner; Airbnb doesn’t collect it. In the Harris County part of Katy, Airbnb collects the 2% county and 2% sports authority taxes.Source
Fees
$350 the first year, $200 to renew
| New application | $300 |
|---|---|
| Inspection | $50 |
| Renewal | $200 |
In effect since March 27, 2023. Source
Inspection checklist
What the inspector looks for, from City of Katy, Texas’s published checklist.
House rules for guests
Sources
- Hotel Occupancy Tax FAQs: Airbnb · Texas Comptroller of Public Accounts
- Occupancy tax collection and remittance by Airbnb in Texas · Airbnb
- County zoning authority (Local Government Code ch. 231) · Texas Legislature
- Hotel/Motel Occupancy Tax · Harris County Tax Assessor-Collector
- City passes ordinance for short-term rental properties (March 29, 2023) · Katy Times
- City of Katy to impose additional taxes, regulations for short-term rental properties (March 28, 2023) · Community Impact
- Texas Airbnb market data (active listings) · AirROI
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
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.