INFORMATION DO BUSINESS HOT VENUES NEWS CONTACT US HOT > Welcome 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. Make a Payment HOT Online Registration Form 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. HOT LINKS Chapter Texas Tax Code, Chapter 351 Texas Comptroller of Public Accounts, Hotel Occupancy Tax Asian American Hotel Owners Association Hotel & Lodging Association of Greater Houston Harris County Hotel Occupancy Tax BUSINESS HOURS Monday - Friday 8:00 a.m. - 5:00 p.m. Central Time BUSINESS OFFICE ADDRESS Houston First Corporation Hotel Occupancy Taxes 701 Avenida de las Americas, Suite 200 Houston, TX 77010 © 2021 Houston First Corporation - 701 Avenida de las Americas Houston, TX 77010 PRIVACY STATEMENT TERMS OF USE CAREERS