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Taxes›Texas›Harris County›West University Place

West University Place
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in West University Place
rentals under 30 days prohibited in residential districts.
Find published guidance for your West University Place address
Check published permit and tax guidance for West University Place.

What you need to do in West University Place

From the linked source
  1. To do
    Meet the local rental conditions

    rentals under 30 days prohibited in residential districts.

  2. To do
    Get the West University Place short-term rental license or registration

    rentals under 30 days prohibited in residential districts; rental permit with insurance proof and floor plan required in non-residential districts

  3. To do
    Who collects the 2% Harris County occupancy tax depends on the booking channel

    Airbnb: collects it for you; Vrbo: not confirmed; Booking.com: not confirmed; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.

  4. To do
    File quarterly returns

    Due by the 31st day (per the source).

    Filing portal

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

Get a reminder before each quarterly West University Place return is due

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What to know.

rentals under 30 days prohibited in residential districts. The published guide for West University Place lists 2% county 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. A license or registration is required.

At a glance.

County tax
2%
State tax
6%
Total for a direct booking
8%
License
Required
Local filing
By booking channel
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

West University Place: Recorded remittance instructions

HOT due to city on home rentals per city rules; NONE-REPORTED in Comptroller data but city requires HOT on rented homes; de facto STR ban in residential zones

Source: westutx.gov: code of ordinances

Harris County: Recorded exemptions

No county HOT on permanent residents (30+ consecutive days, Tax Code §352.002(c)/§156.101); US governmental entities (§156.103(a)) and persons described in §156.103(d) are exempt; state governmental entities pay but are entitled to a refund (§352.007).

Source: hctax.net: hotel

Harris County: Recorded penalties and interest

5% penalty if the report or tax payment is late; an additional 5% if not filed/paid before the 31st day after the due date; 10% per year interest beginning 60 days after the due date (TX Tax Code §352.004).

Harris County: Recorded filing portal

Open the filing portal (acthm.acttax.com: login)

Harris County: Recorded remittance instructions

both county HOT (Ch.352) and Houston Sports Authority venue (Ch.334) collected by Harris County Tax Office; quarterly (due month-end after quarter); online portal or mail PO Box 3547 Houston; NOTE some guides state 7% county rate in unincorporated areas (15% total) - county rate inside Houston is 2%

Harris County: Recorded filing schedule

Filing frequency: Quarterly.

Harris County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for West University Place

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

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsCheck
Booking.comPlatform collectsCheck
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

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 2% county tax

    Follow the channel breakdown above; you collect and remit tax on direct bookings.

  • File your tax returns

    File quarterly returns. Due by the 31st day (per the source).

  • 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
Harris County occupancy tax2%
Source
Source linked
Texas state hotel occupancy tax6%
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

West University Place STR tax FAQ

Does Airbnb pay my West University Place occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in West University Place?

A license or registration is required.

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?

File quarterly returns. Due by the 31st day (per the source).