Tax is Due on Short-Term Home Rentals

Texas will be host to a number of major sporting and entertainment events this fall, including football games, baseball playoffs, music festivals and now Formula One racing. Individual homeowners and leasing companies often rent their homes and properties to vacationers attending these events. Like the rental of a traditional hotel room, hotel occupancy tax is also due on the rental of a home.

Persons and companies renting furnished homes to members of the public who have not registered for the 6 percent state hotel occupancy tax must submit a completed Texas Hotel Occupancy Tax Questionnaire (Form AP-201). Hotel tax is due on past rentals, as well.

See the April 2011 Tax Policy News for additional information.

*Originally published in Tax Policy News; a monthly newsletter about Texas tax policy at