Houston vs Maui County

Texas Legal with Permit | Hawaii Effectively Banned

Disclaimer: General information only — not legal advice. Verify with your local government.

Houston, Texas
Status Legal with Permit
Permit Fee $90 registration fee
Tax Rate 13% Hotel Occupancy Tax (7% city + 6% state)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine $500/day for non-compliance
Maui County, Hawaii
Status Effectively Banned
Permit Fee Set by annual budget ordinance — contact Planning Dept for current amount
Tax Rate ~18% combined (11% state TAT + 3% county MCTAT + 4% GET)
Day Limit No limit
Renewal Annual
Platform Tax No
Max Fine $20,000 first offense; $10,000/day thereafter

Houston has more favorable STR regulations overall.

Permits & Licensing

Houston charges $90 registration fee for STR licensing, while Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount. Houston renewal is annual, and Maui County renewal is annual. Overall, Houston has a more permissive regulatory environment (Legal with Permit) compared to Maui County (Effectively Banned).

Tax Obligations

In Houston, hosts pay 13% Hotel Occupancy Tax (7% city + 6% state). In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). A key difference: platforms like Airbnb automatically collect taxes in Houston, but hosts in Maui County must collect and remit taxes themselves — a significant operational burden.

Day Limits & Restrictions

Neither city imposes an annual day limit on short-term rentals, giving hosts year-round flexibility.

Fines & Enforcement

Hosts operating without a permit in Houston face penalties including $500/day for non-compliance. In Maui County, violations can result in $20,000 first offense; $10,000/day thereafter. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

Houston Overview

Houston has no zoning code, so STRs are broadly permitted. Hosts must register, collect HOT, and meet fire-safety and parking standards. Deed-restricted communities may impose additional restrictions.

Contact: Houston Administration & Regulatory Affairs — (832) 394-8803

Full Houston guide →

Maui County Overview

Ordinance 5909 (signed Dec 2025) phases out all apartment-zoned vacation rentals — STR use must cease by Jan 1, 2029 in West Maui and Jan 1, 2031 elsewhere. Existing STRH and B&B permits remain but are capped. Legal challenges are pending.

Contact: Planning Dept., Current Planning Division — (808) 270-8205

Full Maui County guide →

Frequently Asked Questions

Is it easier to Airbnb in Houston or Maui County?
Houston is classified as "Legal with Permit" while Maui County is "Effectively Banned." Houston's permit fee is $90 registration fee compared to Set by annual budget ordinance — contact Planning Dept for current amount in Maui County. Overall, Houston has a more host-friendly regulatory environment.
Which city has higher STR taxes — Houston or Maui County?
Houston charges 13% Hotel Occupancy Tax (7% city + 6% state), while Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). Notably, Houston benefits from automatic platform tax collection, while hosts in Maui County must handle taxes themselves.
Which city has stricter fines for illegal short-term rentals?
Houston: $500/day for non-compliance. Maui County: $20,000 first offense; $10,000/day thereafter. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Houston and Maui County have day limits for Airbnb?
Houston has no annual day limit. Maui County has no annual day limit.
Which city is better for first-time Airbnb hosts — Houston or Maui County?
For new hosts, consider the total cost of entry: Houston charges $90 registration fee for permits with 13% Hotel Occupancy Tax (7% city + 6% state) in taxes. Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount with ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). Automatic tax collection in Houston makes compliance easier for beginners.