Sales and Use Tax
The Texas state sales and use tax rate is 6.25 percent, but local jurisdictions may also impose sales and use tax up to 2 percent for a total maximum combined rate of 8.25 percent.
For additional information about Sales and Use Tax, see
The City's property tax is levied each October 1 on the certified assessed value as of January 1 for all real and personal property. Taxpayers have until January 31 of the following year to pay their tax bill before taxes become delinquent.
The City’s current tax rate is $0.6812 per $100 of valuation. The tax rate is adopted in two components as follows:
|Debt Service|| $0.4400
|Operations & Maintenance|| $0.2412
For additional information about Pearland's Property Taxes, see Property Tax Information.
Hotel Occupancy Tax
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.
A hotel is any building or buildings in which the public may obtain sleeping accommodations for a cost of $2 or more each day for a consecutive duration of 30 days or less. This includes, without limitation, hotels, motels, tourist homes, vacation rentals by owner, houses or courts, lodging houses, inns, hostels, rooming houses, bed and breakfasts, short-term vacation rentals or other buildings where rooms are furnished for consideration. It does not include hospitals, sanitariums or nursing homes.
Consideration means the cost of the room in a hotel only if the room is ordinarily used for sleeping, and not including the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.
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. For information on the State Hotel Occupancy Tax, please visit Texas Hotel Occupancy Receipts Data or call 1-800-252-1385.