Ask the editor: When do hotel occupancy taxes apply?Breaking down hotel occupancy taxes in Texas varies between localities and according to which services or options a guest uses. Your out-of-town visitors staying at any of the Katy area’s accommodations will see different charges depending on their reservation.


Rooms costing at least $15 a night are subject to a 6 percent state hotel tax, but rooms costing at least $2 per night in the city of Katy are also subject to a 7 percent local hotel tax and 2 percent Harris County hotel tax. Unincorporated Harris County charges a 7 percent hotel tax, while Fort Bend County does not collect hotel taxes.


Rooms booked through the online accommodation service Airbnb are also subject to state hotel taxes.


Not everything, however, is subject to Texas’ hotel tax.  Services excluded from state hotel taxes include complimentary rooms, cancellations, early departures and late fees, child care expenses, telephone and laundry services, paid TV and parking.