Harris County, Texas
Unincorporated Harris County, TX vacation rental requirements
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.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Spring and Cypress mailing addresses can be inside a city or a municipal utility district; check that your address is outside city limits. Part of Spring is in Montgomery County.
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
Unincorporated Harris County, Texas
Read your deed restrictions
With no county permit, your subdivision’s deed restrictions and HOA rules decide whether short stays are allowed. Many master-planned communities limit them.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. Airbnb collects the 7% Harris County tax and 2% sports authority tax outside cities. For direct bookings, file them with the Harris County Tax Office every quarter.Source
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
- Texas Airbnb market data (active listings) · AirROI
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.