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Taxes›Texas›Harris County›Baytown

Baytown
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Baytown, Texas. Check the current requirements for your exact address.

What you need to do in Baytown

Checked against the source
  1. No action
    Short-term rentals are allowed in Baytown

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Baytown requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Collect and remit the 7% Baytown occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

    Filing portal

Verify each step with the authority before you file or apply. Source

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What to know.

The published guide for Baytown lists 7% local occupancy tax. The state table lists a 6% Texas state hotel occupancy tax in addition. Local hotel occupancy taxes may apply in addition to the state rate. Total for a direct booking: 17% (7% Baytown occupancy tax + 2% Harris County hotel occupancy tax (incorporated areas) + 2% Harris County-Houston Sports Authority hotel occupancy tax + 6% Texas state hotel occupancy tax). License or registration details are not available.

At a glance.

Local tax
7%
State tax
6%
Total for a direct booking
17%
License
Not available
Local filing
You collect and remit

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Baytown: Recorded exemptions

Hospitals, sanitariums, and nursing homes do not pay the city HOT; the full list of exceptions is in Chapter 90, Article III, Sec. 90-60 of the Baytown Municipal Code (definitions in Sec. 90-56).

Baytown: Recorded filing portal

Open the filing portal (revds.com: texas)

Baytown: Recorded remittance instructions

third-party collector Avenu Insights & Analytics; 13% combined (6% state + 7% city); outsourced HOT administration

Source for these notes: baytown.org: hotel occupancy tax hot

Platform tax collection guidance for Baytown

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsYou collect and remit
VrboPlatform collectsYou collect and remit
Booking.comPlatform collectsYou collect and remit
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 7% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Baytown occupancy tax7%Source linked
Texas state hotel occupancy tax6%Source linked
Harris County hotel occupancy tax (incorporated areas) (Rate as Airbnb's Texas tax page states it; the Harris County Tax Office page lists no rate)2%Source linked
Harris County-Houston Sports Authority hotel occupancy tax (Rate as Airbnb's Texas tax page states it; the Harris County Tax Office page lists no rate)2%Source linked
Licensing recordNot availableSource linked
Official sources for the taxes and permit requirements shown above.

Baytown STR tax FAQ

Does Airbnb pay my Baytown occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Baytown?

The licensing requirement for Baytown is not available. Check state and local license or registration rules before listing.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.