Start an LLC in Houston
A Houston LLC is a Texas LLC. There is no city-level LLC filing: the company is formed with the Texas Secretary of State on Form 205 for $300, the same as anywhere else in the state. What changes in Houston is the local layer, from where an unincorporated DBA gets recorded to the certificate of occupancy for a storefront and the sales tax rate on a receipt.
Houston is also where we work. Our office is at 1800 St. James Place, and every formation package is handled by a person there.
What Is Statewide (Same in Houston as in El Paso)
- Form 205, the Certificate of Formation, filed with the Texas Secretary of State: $300.
- A registered agent with a physical Texas registered office.
- A company agreement kept with the company's records, not filed with the state.
- The Public Information Report to the Texas Comptroller every May 15, plus a franchise tax report above the $2,650,000 no-tax-due threshold for report years 2026 and 2027.
- A Texas sales tax permit from the Comptroller if the business sells taxable goods or services. There is no fee for the permit.
The full sequence is on How to Start an LLC in Texas. The rest of this page is the Houston part.
Houston Spans Three Counties
Most of Houston sits in Harris County, but the Texas Comptroller's city rate table also lists parts of the City of Houston in Fort Bend County and Montgomery County. The county matters for one filing in particular: an unincorporated assumed name.
Assumed Names: Secretary of State, Not the Harris County Clerk
An LLC that does business under a name other than its legal name files Form 503, the assumed name certificate, with the Texas Secretary of State. The fee is $25. Since House Bill 3609 took effect on September 1, 2019, LLCs and corporations no longer file assumed names at the county level.
The Harris County Clerk's Personal Records Department still records assumed names for unincorporated businesses. A sole proprietor or general partnership operating in Harris County files there, under Texas Business and Commerce Code Chapter 71. The Harris County Clerk lists the fee as $24.00 for a notarized certificate, plus $0.50 for each additional owner, and requires all mailed-in applications to be notarized. Veterans with a notarized application pay $22.00.
Before filing either kind, search the Harris County Clerk's assumed name records and the state record. Our Texas business entity search guide explains the state side.
A county DBA filed by a sole proprietor belongs to that sole proprietor. An LLC that wants to keep using the same name files its own Form 503 with the Secretary of State.
Houston Sales Tax: 8.25%
The Texas Comptroller's city rate table lists a total rate of 8.25% for the City of Houston. The pieces are the 6.25% state rate, a 1% City of Houston rate, and 1% for the Houston transit authority. In some parts of the city, the table lists a Harris County emergency services district in place of the transit authority; the total still comes to 8.25%.
Addresses outside the city limits fall under other combinations. The Comptroller's city sales tax table lists every combination. Permit basics are on our Texas sales tax permit page.
Certificate of Occupancy: Houston Permitting Center
The City of Houston requires a certificate of occupancy before a commercial building, or an individual lease space in one, is occupied, and again when the occupancy classification changes. If no certificate is posted, the city can give the owner or agent a 15-day notice to apply, and citations may follow each day after that.
Single-family residences are outside this requirement under the City of Houston Building Code. For an existing commercial space, the Occupancy Inspection section of the Houston Permitting Center handles the application, which asks for the new business name, square footage, and the present and previous type of business. The Permitting Center is at 1002 Washington Avenue, and its online Project Planner lists the city permits a business needs based on a short questionnaire.
No Zoning, but Deed Restrictions
Houston does not have zoning. The City of Houston Planning and Development Department says development is governed by ordinances on how property can be subdivided, and that the city codes do not address land use.
That does not mean any use is allowed anywhere. Many Houston neighborhoods have recorded deed restrictions, and the City of Houston Legal Department helps enforce them. Deed restrictions are recorded documents, so the rules for a specific subdivision can be read before a lease or purchase is signed.
Our Houston Office and Virtual Office+
Lone Star LLC Attorney works out of 1800 St. James Place in Houston. We are a formation and compliance company: we prepare and file Texas formation documents, serve as registered agent, and keep the Comptroller calendar.
Virtual Office+ is $49.99 a month and includes a Houston business address at 1800 St. James Place with mail handling: mail can be scanned, forwarded, and managed through an online account. It is useful for a Houston owner who runs the business from home and does not want a home address on invoices and vendor forms. Registered agent coverage comes with all three monthly plans: Standard at $14.99, Professional at $29.99, and Virtual Office+. Details are on Texas Virtual Office.
From the St. James Place office: if you're in Houston and want to talk it through, call the office; there's no charge to ask about our services. I put my own home address on a public filing once, and that's why we offer the Houston address at all. — Andrew Pierce
Frequently Asked Questions
Do I register a Houston LLC with the City of Houston?
No. A Houston LLC is a Texas LLC, formed by filing Form 205 with the Texas Secretary of State for $300. The City of Houston handles local items such as certificates of occupancy, not LLC formation.
Where does a Houston LLC file a DBA?
With the Texas Secretary of State on Form 503, for $25. Since September 1, 2019, LLCs and corporations do not file assumed names with the county. The Harris County Clerk records assumed names for unincorporated businesses such as sole proprietorships.
What is the sales tax rate in Houston?
8.25% in the parts of Houston listed in the Comptroller's city rate table: 6.25% state, 1% City of Houston, and 1% for the transit authority or, in some areas, an emergency services district or county assistance district.
Can I use your Houston address for my LLC?
Virtual Office+ ($49.99 a month) includes a business address at 1800 St. James Place in Houston with mail handling. Registered agent coverage is included in all three monthly plans.