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MOTOR VEHICLE – LOCAL SPORTS AND COMMUNITY VENUE DISTRICT TAX FOR SHORT-TERM RENTALS
Who is responsible for this tax?
Motor vehicle rental companies located within the boundaries of a local government jurisdiction that has imposed this tax, and that provide short-term rental of self-propelled motor vehicles (including passenger cars, vans, sport utility and light trucks) must collect this tax from their customers. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton.
Rates
The Comptroller collects the tax for the following local authorities at the rates listed.
| Venue | Rate | Due Date |
|---|---|---|
| Houston - Harris County | 5 percent of the rental cost | monthly, end of following month |
| City of Euless | 5 percent of the rental cost | monthly, end of following month |
| Bexar County | 5 percent of the rental cost | monthly, 20th day of following month |
| Cameron County* | 5 percent of the rental cost | monthly, 20th day of following month |
| McLennan County* | 5 percent of the rental cost | monthly, 20th day of following month |
*This tax became effective for Cameron County on January 1, 2017.
*This tax became effective for McLennan County on July 1, 2017.
Penalties and Interest
Penalties
- For Harris County, City of Euless and Hill Country Village:
- If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
- If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
- For Bexar County, Cameron County and McLennan County:
- If tax is paid 1-30 days after the due date, a 10 percent penalty applies (minimum penalty is $5).
- If tax is paid over 30 days after the due date, a 20 percent penalty applies.
Interest
- Past due taxes are charged interest beginning 61 days after the due date.
- To calculate interest on past due taxes, visit Interest on Credits and Refunds and on Tax Due.
- For Harris County, City of Euless and Hill Country Village:
- Interest on past due taxes accrues at an annual rate of 12 percent.
- For Bexar County, Cameron County and McLennan County:
- Interest on past due taxes accrues at an annual rate of 10 percent.
Electronic Reporting
No.
Need Help?
- Taxability questions: 800-252-1382
- Harris County reporting questions: 800-531-5441, ext. 3-4276
- All other reporting questions: 800-531-5441, ext. 3-6368