Short Term Rental Permit and HOT Registration
Short Term Rental Permit & Hotel Occupancy Tax Registration Documents
- League City Short Term Rental Permit Application Form & Hotel Occupancy Tax Registration (PDF)
- Short Term Rentals Permit Checklist (DOC)
- League City Ordinance 2016-19 (PDF)
Hotel Occupancy Tax Funding Forms
- How do I start reporting and payment of City of League City Hotel occupancy tax (HOT)?
- Complete the HOT Report form (PDF)
- Remit payment to League City.
- Remittance to the Finance Officer at: City of League City 300 West Walker St., League City, TX 77573.
- Where do I send payments and HOT reports?
- Send a copy of the Hotel Occupancy Tax Report and Remit Payments to: City of League City – Finance Department 300 W. Walker St., League City, TX 77573
- Who is required to report and remit the municipal hotel occupancy tax?
- You must report and submit HOT if you are operating a hotel or short term rental in League City, TX. This includes VRBO, HomeAway, Airbnbs.
- When are reports and payments due?
- Reports are due by the 20th of the month following the reporting period. Properties which do not generate more than $500 per month in taxes or $1500 per quarter in taxes can report on a quarterly basis. Those due dates are April 20th, July 20th, October 20th and January 20th. A report must be filed on time even if there is no revenue. Failure to do so will result in a $25 fine.
- Do I need a permit to rent my property on Airbnb, VRBO or HomeAway?
- Yes. Permits are $25. Fill out the registration forms and send required documents to City of League City Planning Department.
- HOT Rate Calculation
- The Hotel Occupancy Tax rate for League City is 7% which should be charged on gross revenues which include the nightly rental rate, cleaning fee, pet fee, smoking fee, rental damages, etc. League City provides a report form to calculate and pay taxes on a quarterly basis.
- Failure to comply with the STR registration or HOT payment requirements as outlined in Ordinance 88-58 is a Class C misdemeanor offense and is punishable upon conviction by a fine not to exceed five hundred dollars ($500.00) per offense. Each day shall constitute a separate offense. Late payment penalties and interest will be assessed on all payments received after the due date. Delinquent and non-registered properties are subject to legal action.
- HOTEL: A hotel is a building in which members of the public obtain sleeping accommodations for consideration. Examples include hotels, motels, bed and breakfasts, rooming houses, skid mounted bunkhouses, tourist houses, tourist courts, manufactured homes, residency inns, condominiums, cabins and cottages.
- Short Term Rental Business: Any location where you provide sleeping accommodations for consideration.