INFORMATION DO BUSINESS HOT VENUES NEWS CONTACT US HOT > FAQs FAQS General FAQs Airbnb FAQs HomeAway/Vrbo FAQs General — How do I start online reporting and payment of City of Houston hotel occupancy tax? Online reporting and payment is available to Houston hotels and motels effective third quarter of 2013. The first step is to complete the hotel registration form. You can find this document under the "Forms" tab on the e-Service Center. You can also find a user friendly " how to use the online system " guide on the website for your quick reference. Our tax office will send your User ID and password to you after processing your hotel registration form. Contact our tax office by sending an email to hoteltax@houstonfirst.com if you require further information. Who is required to report and remit the municipal hotel occupancy tax? When are reports and payments due? What happens if a report or payment is not submitted on time? What are the record keeping requirements? What forms of payment are accepted? What are the exemptions from the municipal hotel occupancy tax? Who do I contact with questions? What is the breakdown of the overall Hotel Occupancy Tax rate (of 17 percent)? What does this money pay for? What issues are typically identified during a hotel occupancy tax audit? What should I know before the start of a H.O.T. audit? Do you have a physical address? Airbnb — When did Airbnb begin collecting and remitting the City of Houston’s municipal hotel occupancy tax? Can Hosts who only offer short-term rentals through Airbnb close their hotel occupancy tax accounts with Houston First after July 1, 2019? Do Hosts need to report Airbnb rental receipts or taxes collected to Houston First after July 1, 2019? Are Hosts responsible for municipal hotel occupancy taxes collected on Airbnb rentals prior to July 1, 2019? What if Hosts use non-Airbnb websites for their short-term rentals? Will Airbnb report to Houston First any personally identifiable information regarding the Hosts or Guests on its Municipal Hotel Occupancy Tax Report? HomeAway/Vrbo — When did HomeAway/Vrbo begin collecting and remitting the City of Houston’s municipal hotel occupancy tax? Can Partners who only offer short-term rentals through HomeAway/Vrbo close their hotel occupancy tax accounts with Houston First after January 1, 2020? Do Partners need to report HomeAway/Vrbo rental receipts or taxes collected to Houston First after January 1, 2020? Are Partners responsible for municipal hotel occupancy taxes collected on HomeAway/Vrbo rentals prior to January 1, 2020? What if Partners use non-HomeAway/Vrbo websites for their short-term rentals? Will HomeAway/Vrbo report to Houston First any personally identifiable information regarding the Partners or Guests on its Municipal Hotel Occupancy Tax Report? HOT © 2021 Houston First Corporation - 701 Avenida de las Americas Houston, TX 77010 PRIVACY STATEMENT TERMS OF USE CAREERS