The City of Pearland’s Hotel Occupancy Tax rate is 7%. The city’s tax is in addition to the 6% Hotel Occupancy Tax rate imposed by the State of Texas. All proceeds collected from the City's Hotel Occupancy Tax must be spent to support tourism and the convention and hotel industry activities within the community.
Every person owning, operating, managing, or controlling any hotel or collecting payment for occupancy in any hotel shall collect the Hotel Occupancy Tax from their guests for the City of Pearland.
What qualifies as a hotel?
A hotel is any building or buildings in which the public may, for a consideration, obtain sleeping accommodations. This term shall include hotels, motels, tourist homes, houses, or courts, lodging houses, inns, rooming houses, or other buildings where rooms are furnished for a consideration, but a hotel shall not be defined so as to include hospitals, sanitariums, or nursing homes.
Occupancy shall mean the use or possession, or the right to the use or possession, of any room in a hotel if the room is one ordinarily used for sleeping and the occupant’s use, possession, or right to use or possession extend for a period of less than thirty (30) days.
Tax Rates
The City of Pearland’s Hotel Occupancy Tax rate is 7%. The City’s tax is in addition to the 6% rate imposed by the State of Texas, which must be remitted separately to the State.
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Reporting Requirements
Every person required to collect the Hotel Occupancy Tax must file a City of Pearland Hotel Occupancy Tax Form. On or before the last day of the month following each quarterly period, every person required to collect the tax imposed herein, shall file a report with the City of Pearland Finance Department showing the consideration paid for all room occupancies in the preceding quarter, the amount of the tax collected on such occupancies, and any other information the City of Pearland Finance Department may reasonably require.
Those persons who are required to collect the tax imposed herein and who report and pay such tax to the city in a timely manner, as required herein, may deduct and withhold from the payment to the city, as reimbursement for the cost of collecting such tax, an amount of one (1) percent of the amount of tax collected. The reimbursement provided for herein shall be forfeited for failure to pay the tax or file a report in a timely manner as required herein.
- Any hotel participating in a hotel occupancy tax rebate with the city shall be prohibited, during the term of the rebate agreement, from withholding the one-percent reimbursement.
- Such person shall pay the taxes due on such occupancies at the time of filing such report. (For example, the report and taxes due for the quarterly period of January, February and March of a given year shall be paid to the city on or before April 30 of the same year.)
- If the due date falls on a weekend or holiday, the next business day is considered the due date. The valid U.S. Postal Service postmark date will be considered the payment date.
- A late charge of fifteen (15) percent of the total amount due that is not received by the due date will be assessed against persons required to collect the tax.
- An interest charge of one (1) percent per month of the total amount due, including late charge, that is not received within fifteen (15) days of the due date will be assessed against persons required to collect the tax.
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