Houston Hotel Occupancy Tax Calculator
Calculate the total hotel occupancy tax for stays in Houston, Texas, including state, city, and Harris County components.
Formula
Room Subtotal = Nightly Rate × Nights × Rooms
Texas State Tax = Subtotal × 6%
City of Houston Tax = Subtotal × 7% (+ 2% surcharge for Convention Center hotels)
Harris County Tax = Subtotal × 2%
Houston Sports Facility Fee = $2.00 × Rooms × Nights (flat fee)
Total Tax = State Tax + City Tax + County Tax + Sports Facility Fee
Grand Total = Room Subtotal + Total Tax
Standard combined percentage rate: 15% | Convention Center hotels: 17%
Assumptions & References
- Texas State Hotel Occupancy Tax rate is 6% per Texas Tax Code § 156.051.
- City of Houston Hotel Occupancy Tax rate is 7% per Houston City Code § 31-131.
- Convention Center hotels in Houston pay an additional 2% city surcharge (Houston City Code § 31-131(b)).
- Harris County Hotel Occupancy Tax rate is 2% per Texas Tax Code § 352.003.
- Houston Sports Facility Fee is a flat $2.00 per room per night (Houston City Code § 31-131(c)).
- Rates are current as of 2024; always verify with the City of Houston Finance Department and Texas Comptroller for the latest rates.
- This calculator applies to hotels with 10 or more rooms; smaller properties may have different obligations.
- Stays of 30 consecutive days or more may be exempt from state hotel occupancy tax under Texas Tax Code § 156.101.
- Reference: City of Houston Hotel Occupancy Tax | Texas Comptroller Hotel Tax