Airbnb has generated $35 million in Hotel Occupancy Tax revenue from Houston rentals, contributing to $105 million statewide. However, city officials are grappling with how to regulate the rapidly growing short-term rental market. While supporters hail the economic benefits, critics argue about unchecked growth and neighborhood impacts. The ongoing battle over Airbnb’s role in Houston reflects a broader global debate about digital platforms, taxation, and housing issues.