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HOTEL OCCUPANCY TAX E-SERVICE CENTER

A note to all hotel taxpayers: HFC understands the tremendous challenges facing Houston hotels as a result of this global pandemic. Please note, however, that Houston First, as the City of Houston's collection agent, has not been legally empowered by the City to grant a deferral or extension for payment of hotel tax.

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Welcome to Houston First Corporation’s e-Service Center for Hotel Occupancy Tax (HOT). Get continuous service with the tools and information on these pages.

Hotel Occupancy Tax

Hotel occupancy tax is imposed on the rental of a room or space in a hotel costing $2 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. 

Persons leasing their houses, or rooms in their house, must collect the tax from their customers in the same way a hotel or motel collects the tax from its guests. Property management companies, online travel companies and other third-party rental companies may also be responsible for collecting the tax.

Rates

The hotel occupancy tax rate is 7 percent (.07) of the cost of the room.

Due Date

Reports and payments are due quarterly and must be received or post marked by the last day of the month following the appropriate quarter.