LicensedRental

State rules

Texas vacation rental license and rules

Texas has no state license for vacation rentals. Every stay of 29 nights or less owes the 6% state hotel occupancy tax, and most cities (and some counties) add their own hotel tax, often 7% to 11%. Airbnb collects the state tax everywhere but local taxes only in some places, so many hosts must file the local tax themselves. Rental rules are set by cities; counties generally can’t zone, so outside city limits there are usually no rental rules at all.

Checked against official sources November 8, 2026
State license
None
Register for state hotel tax only if guests pay you directly.Source
State hotel tax
6%
On stays of 29 nights or less, cleaning fees included.Source
Local hotel tax
Up to 7%, some higher
Set by each city and some counties, plus up to 2% venue taxes; filed locally.Source
Platforms
Airbnb collects state tax
Local tax only in about two dozen places; check your city.Source
Who makes the rules
Cities
Counties generally have no zoning power.Source

Combined state and local hotel taxes are generally capped at 17% of the room price.

Living in your rental for most of the year doesn’t change the hotel tax: any stay of 29 nights or less is taxable.

Deed restrictions are the main limit outside cities in Texas; read yours before you buy or list.

What to do

  1. Know who pays the hotel tax

    Airbnb collects and pays the 6% state hotel tax on its bookings. If guests pay you directly or through a site that doesn’t collect, register with the Comptroller and file the state tax yourself.Source

    Texas hotel occupancy tax →

  2. Register for local hotel tax

    Your city (and in some places your county) charges its own hotel tax, filed with that city or county, not the state. Airbnb pays it only in the places on its list; everywhere else you register and file it yourself, even for Airbnb bookings.Source

  3. Check your city’s rules

    Many Texas cities require a short-term rental permit or registration, and some require an inspection, a local contact, or posted rules. Outside city limits there’s usually no permit, but deed restrictions and HOA rules often limit rentals. Pick your area for the local rules.Source

Counties

254 counties so far, with more added every month. Don’t see yours? Tell us where your rental is.

0 town guides

Anderson County

Anderson County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 2% county. If your rental is inside a city, check with the city.

0 town guides

Andrews County

Andrews County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Angelina County

Angelina County holds Lufkin and the west side of Sam Rayburn Lake. There’s no county rental permit, but the county reported a 7% county hotel tax, which Airbnb doesn’t collect. Lufkin requires a two-year short-term rental permit with an inspection.

1 town guides

Aransas County

Aransas County’s rental market is Rockport and Fulton. The county reports a 7% county hotel tax, and Rockport requires a short-term rental registration. The county has no rental rules of its own.

0 town guides

Archer County

Archer County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Armstrong County

Armstrong County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 7% county. If your rental is inside a city, check with the city.

0 town guides

Atascosa County

Atascosa County has no rental rules and doesn’t report a county hotel tax to the Comptroller. Pleasanton charges a 7% city hotel tax that Airbnb doesn’t collect.

1 town guides

Austin County

Austin County has no short-term rental rules of its own. Austin County doesn’t report a county hotel tax to the Comptroller. Bellville reports a 1% city hotel tax and Sealy 7%.

0 town guides

Bailey County

Bailey County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Bandera County

Bandera County has no short-term rental rules and reports no county hotel tax. The City of Bandera charges a 3% city hotel tax.

4 town guides

Bastrop County

Bastrop County has no rental permit, but it charges its own hotel tax: 7% outside city limits and 0.75% inside cities, which Airbnb doesn’t collect. The City of Bastrop requires a yearly registration with a fire safety floor plan and a parking plan.

0 town guides

Baylor County

Baylor County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Bee County

Bee County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

5 town guides

Bell County

Bell County has no short-term rental rules of its own, but it reports a 2% county hotel tax, which Airbnb doesn’t collect. Killeen, Belton, Harker Heights, and Salado all require a city permit; Killeen and Harker Heights ask for drawings.

1 town guides

Bexar County

Bexar County has no short-term rental rules of its own, but it adds a 2% county venue tax that San Antonio collects with its city tax. San Antonio, the main market, requires a three-year permit and caps rentals the owner doesn’t live in.

2 town guides

Blanco County

Blanco County has no short-term rental rules, but since April 2024 it charges a 7% county hotel tax on rentals outside Blanco and Johnson City. Airbnb doesn’t collect it, so hosts file quarterly with the county treasurer.

0 town guides

Borden County

Borden County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Bosque County

Bosque County has no short-term rental rules of its own. Bosque County reports a 3% county hotel tax, which Airbnb doesn’t collect. Clifton (about 51 listings) and the Lake Whitney shore on the Bosque side are the main rental areas; ask the county how to file.

0 town guides

Bowie County

Bowie County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

4 town guides

Brazoria County

Brazoria County’s beach rentals are in Surfside Beach, Freeport, and Quintana. Surfside Beach requires a registration and files its own hotel tax. The county has no rental rules and doesn’t report a county hotel tax.

2 town guides

Brazos County

Brazos County has no short-term rental rules of its own, but it reports a 3% county hotel tax, which Airbnb doesn’t collect. College Station requires a yearly permit and inspection; Bryan requires hotel tax registration.

2 town guides

Brewster County

Brewster County, home to Alpine and the Terlingua cabins near Big Bend National Park, has no county rental rules, but it charges a 7% county hotel tax that Airbnb doesn’t collect. Hosts file it monthly with the county treasurer. Alpine requires its own city permit.

0 town guides

Briscoe County

Briscoe County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Brooks County

Brooks County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Brown County

Brown County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Burleson County

Burleson County reports a 2% county hotel tax, which Airbnb doesn’t collect. Around Lake Somerville, state law creates a planning commission for land within 5,000 feet of the lake, one of the few places a Texas county area can be zoned. Somerville and Snook each report a 7% city hotel tax.

3 town guides

Burnet County

Burnet County has no short-term rental rules and reports no county hotel tax. Marble Falls and Horseshoe Bay require registration.

2 town guides

Caldwell County

Caldwell County has no short-term rental rules of its own. Caldwell County doesn’t report a county hotel tax to the Comptroller. Lockhart requires a yearly permit; Airbnb collects Lockhart’s 7% city tax.

3 town guides

Calhoun County

Calhoun County’s rental market is Port O’Connor, outside any city. The county has no rental rules and doesn’t report a county hotel tax; Port Lavaca and Seadrift each charge 7%.

0 town guides

Callahan County

Callahan County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

3 town guides

Cameron County

Cameron County’s rental market is South Padre Island and Port Isabel. The county adds its own hotel tax, 2% on most stays and 0.5% inside South Padre Island, filed monthly. The county can zone the unincorporated part of Padre Island.

0 town guides

Camp County

Camp County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Carson County

Carson County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Cass County

Cass County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Castro County

Castro County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Chambers County

Chambers County has a small rental market around Galveston Bay. The county has no rental rules but reports a 3% county hotel tax, which Airbnb doesn’t collect. Mont Belvieu adds a 7% city tax.

0 town guides

Cherokee County

Cherokee County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Childress County

Childress County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Clay County

Clay County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Cochran County

Cochran County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Coke County

Coke County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Coleman County

Coleman County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

3 town guides

Collin County

Collin County has no rental rules of its own and doesn’t report a county hotel tax to the Comptroller. Plano bars new rentals in single-family neighborhoods, McKinney requires free yearly registration, and Frisco requires a $300 yearly registration with a floor plan.

0 town guides

Collingsworth County

Collingsworth County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Colorado County

Colorado County has no short-term rental rules of its own. Colorado County doesn’t report a county hotel tax to the Comptroller. Columbus and Eagle Lake report a 7% city hotel tax and Weimar 5%.

2 town guides

Comal County

Comal County has no short-term rental rules, but around Canyon Lake a 3% lodging fee for the Water Oriented Recreation District (WORD) applies, which Airbnb collects. New Braunfels allows rentals only outside residential zones.

0 town guides

Comanche County

Comanche County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Concho County

Concho County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Cooke County

Cooke County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Coryell County

Coryell County has no short-term rental rules of its own. Coryell County doesn’t report a county hotel tax to the Comptroller. Gatesville and Copperas Cove each report a 7% city hotel tax.

0 town guides

Cottle County

Cottle County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Crane County

Crane County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 4% county. If your rental is inside a city, check with the city.

0 town guides

Crockett County

Crockett County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 4% county. If your rental is inside a city, check with the city.

0 town guides

Crosby County

Crosby County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Culberson County

Culberson County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Dallam County

Dallam County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

5 town guides

Dallas County

Dallas County has no rental rules of its own and doesn’t report a county hotel tax to the Comptroller. Rules and the local hotel tax come from your city: Dallas, Irving, Garland, Grand Prairie, and Farmers Branch each handle short-term rentals differently.

0 town guides

Dawson County

Dawson County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Deaf Smith County

Deaf Smith County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Delta County

Delta County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

2 town guides

Denton County

Denton County has no rental zoning of its own. It reported a 2% hotel tax rate to the Comptroller for 2025; ask the county whether it applies to your stays. Denton and Lewisville both permit and inspect short-term rentals, and Lewisville caps them at 150.

0 town guides

DeWitt County

DeWitt County has no short-term rental rules of its own. DeWitt County doesn’t report a county hotel tax to the Comptroller. Yorktown reports a 7% city hotel tax; Cuero didn’t report a rate to the Comptroller.

0 town guides

Dickens County

Dickens County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Dimmit County

Dimmit County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Donley County

Donley County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Duval County

Duval County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Eastland County

Eastland County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Ector County

Ector County has no rental rules but reports a 2% county hotel tax to the Comptroller, which Airbnb doesn’t collect. Odessa’s zoning keeps short-term rentals out of single-family neighborhoods.

0 town guides

Edwards County

Edwards County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

El Paso County

El Paso County has no rental rules of its own but reports a 3% county hotel tax to the Comptroller, which Airbnb doesn’t collect. Most rentals are in the City of El Paso, which began taxing short-term rentals in 2026.

1 town guides

Ellis County

Ellis County has no rental rules of its own and doesn’t report a county hotel tax to the Comptroller. Rules and the local hotel tax come from your city (Waxahachie, Midlothian, Ennis).

0 town guides

Erath County

Erath County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Falls County

Falls County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Fannin County

Fannin County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

3 town guides

Fayette County

Fayette County has no short-term rental rules of its own. Fayette County doesn’t report a county hotel tax to the Comptroller. Round Top, La Grange, and Fayetteville each charge a 7% city hotel tax that hosts file themselves.

0 town guides

Fisher County

Fisher County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Floyd County

Floyd County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Foard County

Foard County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

2 town guides

Fort Bend County

Fort Bend County has a modest rental market in Richmond, Sugar Land and the Katy area. The county has no rental permit or county hotel tax. Sugar Land allows short-term rentals only in a few zones with a conditional use permit.

0 town guides

Franklin County

Franklin County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 7% county. If your rental is inside a city, check with the city.

0 town guides

Freestone County

Freestone County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Frio County

Frio County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Gaines County

Gaines County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

5 town guides

Galveston County

Galveston County is the biggest vacation rental market on the Texas coast, led by the City of Galveston and Bolivar Peninsula. The county has no rental permit; the rules and the local hotel tax come from each city. The appraisal district taxes short-term rental furnishings as business property.

0 town guides

Garza County

Garza County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Gillespie County

Gillespie County has no short-term rental rules and reports no county hotel tax. Fredericksburg, one of Texas’s biggest rental markets, requires a permit with a yearly inspection; outside the city there’s no permit.

0 town guides

Glasscock County

Glasscock County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Goliad County

Goliad County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Gonzales County

Gonzales County has no short-term rental rules of its own. Gonzales County doesn’t report a county hotel tax to the Comptroller. The City of Gonzales reports a 7% hotel tax.

0 town guides

Gray County

Gray County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

2 town guides

Grayson County

Grayson County has no rental rules of its own and doesn’t report a county hotel tax to the Comptroller. Lake Texoma rentals cluster around Pottsboro and Denison; outside city limits there’s no city permit, but deed restrictions and HOA rules still apply.

1 town guides

Gregg County

Gregg County’s rentals are mostly in Longview and Kilgore. The county has no rental permit or county hotel tax; Longview charges a 9% city hotel tax and Kilgore 7%.

0 town guides

Grimes County

Grimes County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Guadalupe County

Guadalupe County has no short-term rental rules and reports no county hotel tax. Part of New Braunfels is in this county; see the New Braunfels page under Comal County.

0 town guides

Hale County

Hale County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Hall County

Hall County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Hamilton County

Hamilton County has no short-term rental rules of its own. Hamilton County doesn’t report a county hotel tax to the Comptroller. The City of Hamilton reports a 5% hotel tax and Hico 6%.

0 town guides

Hansford County

Hansford County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Hardeman County

Hardeman County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Hardin County

Hardin County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

6 town guides

Harris County

Harris County is the biggest vacation rental market in Texas, led by Houston. The county has no rental permit; Houston, Baytown and Katy run their own. The county adds a hotel tax everywhere, plus a 2% sports authority tax, and Airbnb collects both.

0 town guides

Harrison County

Harrison County holds the Texas side of Caddo Lake (Karnack and Uncertain) and Marshall. There’s no county rental permit or county hotel tax; outside cities only the 6% state tax, which Airbnb collects, applies.

0 town guides

Hartley County

Hartley County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Haskell County

Haskell County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

4 town guides

Hays County

Hays County has no short-term rental rules and reports no county hotel tax. Wimberley requires a conditional use permit for every rental; Dripping Springs, San Marcos, and Kyle charge city hotel taxes.

0 town guides

Hemphill County

Hemphill County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

3 town guides

Henderson County

Henderson County’s rentals ring Cedar Creek Lake (Gun Barrel City, Mabank, Tool, Kemp) and Athens. The county has no rental permit but reported a 2% county hotel tax. Lake cities each add their own hotel tax, which you file with the city.

4 town guides

Hidalgo County

Hidalgo County has no rental rules and doesn’t report a county hotel tax to the Comptroller. McAllen, Edinburg, Mission, and Pharr each charge a 7% city hotel tax that Airbnb doesn’t collect.

0 town guides

Hill County

Hill County has no short-term rental rules of its own. Hill County doesn’t report a county hotel tax to the Comptroller. Whitney (about 56 listings) on Lake Whitney is the main rental market; Hillsboro reports a 7% city hotel tax.

0 town guides

Hockley County

Hockley County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Hood County

Hood County is one of the few Texas counties with extra development authority (lot coverage, density, building size, roads, water and sewer), but that doesn’t include a rental permit, and we found no county short-term rental rules. It doesn’t report a county hotel tax. Inside Granbury, rentals are allowed only in the historic overlay districts.

0 town guides

Hopkins County

Hopkins County has a small rental market around Sulphur Springs. There’s no county rental permit or county hotel tax; Sulphur Springs reported a 3% city hotel tax, which Airbnb doesn’t collect.

0 town guides

Houston County

Houston County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 2% county. If your rental is inside a city, check with the city.

0 town guides

Howard County

Howard County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Hudspeth County

Hudspeth County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Hunt County

Hunt County is one of the few Texas counties that zones: within 5,000 feet of Lake Tawakoni, its Lake Tawakoni Planning Commission issues building permits and sets uses. Rentals of less than a month are listed only as a specific use in the resort commercial district, so ask the commission before you list a lake home.

0 town guides

Hutchinson County

Hutchinson County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Irion County

Irion County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Jack County

Jack County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Jackson County

Jackson County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Jasper County

Jasper County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Jeff Davis County

Jeff Davis County, home to Fort Davis and the Davis Mountains, has no county rental rules. Fort Davis isn’t an incorporated city, so there’s no city permit or city hotel tax there. The county doesn’t report a county hotel tax to the Comptroller.

3 town guides

Jefferson County

Jefferson County’s rentals are mostly in Beaumont and Port Arthur. The county has no rental rules but reports a 2% county hotel tax, which Airbnb doesn’t collect; the cities add 7%.

0 town guides

Jim Hogg County

Jim Hogg County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Jim Wells County

Jim Wells County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Johnson County

Johnson County has no rental rules of its own and doesn’t report a county hotel tax to the Comptroller. Rules and the local hotel tax come from your city (Cleburne, Burleson).

0 town guides

Jones County

Jones County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Karnes County

Karnes County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 0% county. If your rental is inside a city, check with the city.

0 town guides

Kaufman County

Kaufman County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Kendall County

Kendall County has no short-term rental rules and reports no county hotel tax. Boerne requires registration in the city and its extraterritorial jurisdiction. Comfort is unincorporated, so no permit applies there.

0 town guides

Kenedy County

Kenedy County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Kent County

Kent County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Kerr County

Kerr County has no short-term rental rules and reports no county hotel tax. Kerrville requires an annual permit in certain zones.

1 town guides

Kimble County

Kimble County has no rental rules and doesn’t report a county hotel tax to the Comptroller. Junction charges a 7% city hotel tax.

0 town guides

King County

King County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Kinney County

Kinney County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Kleberg County

Kleberg County has a small rental market centered on Kingsville. The county has no rental rules and doesn’t report a county hotel tax; Kingsville charges 7%.

0 town guides

Knox County

Knox County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

La Salle County

La Salle County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Lamar County

Lamar County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Lamb County

Lamb County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Lampasas County

Lampasas County has no short-term rental rules of its own. Lampasas County doesn’t report a county hotel tax to the Comptroller. Lampasas reports a 7% city hotel tax; AirROI counts about 44 listings there.

0 town guides

Lavaca County

Lavaca County has no short-term rental rules of its own. Lavaca County doesn’t report a county hotel tax to the Comptroller. Hallettsville and Shiner each report a 7% city hotel tax and Yoakum 1%.

0 town guides

Lee County

Lee County has no short-term rental rules of its own. Lee County doesn’t report a county hotel tax to the Comptroller. Giddings reports a 7% city hotel tax. Areas near Lake Somerville fall under a state-created lake planning commission (see Burleson County).

0 town guides

Leon County

Leon County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 2% county. If your rental is inside a city, check with the city.

0 town guides

Liberty County

Liberty County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Limestone County

Limestone County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Lipscomb County

Lipscomb County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Live Oak County

Live Oak County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

2 town guides

Llano County

Llano County has no short-term rental rules, but it reports a 4% county hotel tax, which Airbnb doesn’t collect. Kingsland, on Lake LBJ, is unincorporated.

0 town guides

Loving County

Loving County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Lubbock County

Lubbock County has no rental rules of its own. It reports a 2% venue tax but no general county hotel tax to the Comptroller. The City of Lubbock requires a yearly short-term rental permit.

0 town guides

Lynn County

Lynn County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Madison County

Madison County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 2% county. If your rental is inside a city, check with the city.

1 town guides

Marion County

Marion County’s rentals center on historic Jefferson, Caddo Lake and Lake O’ the Pines. There’s no county rental permit or county hotel tax; Jefferson charges a 7% city hotel tax.

0 town guides

Martin County

Martin County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Mason County

Mason County has no short-term rental rules of its own. Mason County doesn’t report a county hotel tax to the Comptroller. The City of Mason reports a 7% hotel tax; AirROI counts about 88 listings there.

3 town guides

Matagorda County

Most Matagorda County rentals are on the beach in Sargent and Matagorda, outside any city. Since May 2026 the County Fire Marshal requires a $40 yearly operational permit for short-term rentals. The county doesn’t report a county hotel tax.

0 town guides

Maverick County

Maverick County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

McCulloch County

McCulloch County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

McLennan County

McLennan County has no short-term rental rules of its own. It reports a 2% county hotel tax (a venue tax), filed with the county’s collector. Waco licenses every short-term rental and requires an inspection, a parking site plan, and posted evacuation plans.

0 town guides

McMullen County

McMullen County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Medina County

Medina County has no rental rules and doesn’t report a county hotel tax to the Comptroller. Castroville requires a short-term rental permit and 7% city hotel tax; Hondo also charges 7%.

0 town guides

Menard County

Menard County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Midland County

Midland County has no rental rules but reports a 1% county hotel tax to the Comptroller, which Airbnb doesn’t collect. The City of Midland taxes short-term rentals at 7%, filed quarterly.

0 town guides

Milam County

Milam County has no short-term rental rules of its own. Milam County doesn’t report a county hotel tax to the Comptroller. Cameron reports a 7% city hotel tax. Areas near Lake Somerville fall under a state-created lake planning commission (see Burleson County).

0 town guides

Mills County

Mills County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Mitchell County

Mitchell County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Montague County

Montague County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

5 town guides

Montgomery County

Montgomery County’s rentals cluster around Lake Conroe (Conroe, Montgomery, Willis) and The Woodlands. The county has no rental permit or county hotel tax; outside cities only the 6% state tax and deed restrictions apply. The Woodlands Township has its own approval and 9% hotel tax.

0 town guides

Moore County

Moore County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Morris County

Morris County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Motley County

Motley County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Nacogdoches County

Nacogdoches County’s rentals are mostly in Nacogdoches, home of Stephen F. Austin State University. The county has no rental permit or county hotel tax. The city didn’t report a hotel tax rate to the Comptroller, and we haven’t confirmed its rules; ask the city before you list.

0 town guides

Navarro County

Navarro County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Newton County

Newton County covers the south end of Toledo Bend. There’s no county rental permit, and the county doesn’t report a county hotel tax; outside cities only the 6% state tax, which Airbnb collects, applies.

0 town guides

Nolan County

Nolan County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

2 town guides

Nueces County

Nueces County’s rental market is Corpus Christi (including North Padre Island) and Port Aransas on Mustang Island, and both cities require a short-term rental registration. The county has no rental rules of its own.

0 town guides

Ochiltree County

Ochiltree County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Oldham County

Oldham County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Orange County

Orange County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

2 town guides

Palo Pinto County

Palo Pinto County has no rental zoning, but it reported a 7% county hotel tax to the Comptroller, which matters for Possum Kingdom Lake rentals outside city limits. Mineral Wells and the small lake towns add their own hotel taxes.

0 town guides

Panola County

Panola County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Parker County

Parker County has no rental rules of its own and doesn’t report a county hotel tax to the Comptroller. Weatherford requires a $400 two-year permit and doesn’t allow short-term rentals on lake lots.

0 town guides

Parmer County

Parmer County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Pecos County

Pecos County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

3 town guides

Polk County

Polk County covers the east shore of Lake Livingston. There’s no county rental permit, but the county charges a 7% hotel tax outside cities that levy their own, filed quarterly with the County Treasurer; Airbnb doesn’t collect it.

1 town guides

Potter County

Potter County has no rental rules and doesn’t report a county hotel tax to the Comptroller. Most of Amarillo is in this county; Amarillo taxes short-term rentals but doesn’t license them.

2 town guides

Presidio County

Presidio County’s rental market is Marfa, which requires a city permit and a 7% city hotel tax. The county has no rental rules and doesn’t report a county hotel tax to the Comptroller.

1 town guides

Rains County

Rains County sits between Lake Tawakoni and Lake Fork. There’s no county rental permit or county hotel tax we could find. State law lets the counties around Lake Tawakoni zone near the lake, and neighboring Hunt County does; ask Rains County whether it has lake-area rules.

1 town guides

Randall County

Randall County, home to Canyon and Palo Duro Canyon, has no rental rules and doesn’t report a county hotel tax to the Comptroller. Canyon charges a 7% city hotel tax. South Amarillo is in this county; see the Amarillo page.

0 town guides

Reagan County

Reagan County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Real County

Real County, on the upper Frio River, has no short-term rental rules, but it reports a 4% county hotel tax that Airbnb doesn’t collect.

0 town guides

Red River County

Red River County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 0% county. If your rental is inside a city, check with the city.

0 town guides

Reeves County

Reeves County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Refugio County

Refugio County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Roberts County

Roberts County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Robertson County

Robertson County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 2% county. If your rental is inside a city, check with the city.

1 town guides

Rockwall County

Rockwall County has no rental rules of its own and doesn’t report a county hotel tax to the Comptroller. Rules and the local hotel tax come from your city (Rockwall, Heath, Royse City).

0 town guides

Runnels County

Runnels County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Rusk County

Rusk County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Sabine County

Sabine County holds much of the Texas shore of Toledo Bend, around Hemphill. There’s no county rental permit, but the county reported a 6% county hotel tax, which Airbnb doesn’t collect. Ask the county how to file it.

0 town guides

San Augustine County

San Augustine County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

San Jacinto County

San Jacinto County covers the west shore of Lake Livingston and part of Sam Houston National Forest. There’s no county rental permit or county hotel tax; outside Coldspring and Shepherd, only the 6% state tax and deed restrictions apply.

2 town guides

San Patricio County

San Patricio County’s rentals are mostly in Aransas Pass, Ingleside, and Portland. The county has no rental rules and doesn’t report a county hotel tax; the cities charge 7%.

0 town guides

San Saba County

San Saba County has no short-term rental rules of its own. San Saba County doesn’t report a county hotel tax to the Comptroller. San Saba reports a 2% city hotel tax; AirROI counts about 37 listings there.

0 town guides

Schleicher County

Schleicher County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Scurry County

Scurry County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Shackelford County

Shackelford County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Shelby County

Shelby County covers the north end of Toledo Bend. There’s no county rental permit or county hotel tax. The City of Center reported a 7% city hotel tax, which Airbnb doesn’t collect.

0 town guides

Sherman County

Sherman County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Smith County

Smith County’s rentals are mostly in Tyler. The county has no rental permit or county hotel tax; outside cities only the 6% state tax and deed restrictions apply.

1 town guides

Somervell County

Somervell County has no rental rules of its own and doesn’t report a county hotel tax to the Comptroller. Inside Glen Rose, the city has approved short-term rentals through specific use permits, and Airbnb collects the city’s 7% hotel tax.

0 town guides

Starr County

Starr County has no rental rules and doesn’t report a county hotel tax to the Comptroller. Rio Grande City charges a 2% city hotel tax and Roma 4%; Airbnb collects neither.

0 town guides

Stephens County

Stephens County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Sterling County

Sterling County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Stonewall County

Stonewall County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Sutton County

Sutton County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Swisher County

Swisher County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

4 town guides

Tarrant County

Tarrant County has no rental rules of its own and doesn’t report a county hotel tax to the Comptroller. Fort Worth bans short-term rentals in residential zones, Arlington allows them only in set zones, and Grapevine allows them only in approved apartment complexes, so check your city.

1 town guides

Taylor County

Taylor County has no rental rules and doesn’t report a county hotel tax to the Comptroller. Abilene is the market, and Airbnb collects its 7% city hotel tax.

0 town guides

Terrell County

Terrell County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 4% county. If your rental is inside a city, check with the city.

0 town guides

Terry County

Terry County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Throckmorton County

Throckmorton County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Titus County

Titus County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Tom Green County

Tom Green County has no rental rules and doesn’t report a county hotel tax to the Comptroller. San Angelo requires a conditional use approval, a certificate of occupancy, and plans for every short-term rental.

6 town guides

Travis County

Travis County has no short-term rental rules of its own and no county hotel tax. Austin licenses every short-term rental in its city limits; Lakeway caps single-family rentals; Rollingwood bans them. Outside city limits, only the 6% state hotel tax applies.

0 town guides

Trinity County

Trinity County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 2% county. If your rental is inside a city, check with the city.

0 town guides

Tyler County

Tyler County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 7% county. If your rental is inside a city, check with the city.

0 town guides

Upshur County

Upshur County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Upton County

Upton County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Uvalde County

Uvalde County, home to the Concan cabins on the Frio River, has no short-term rental rules, but it collects a county hotel tax with its own report form. Airbnb doesn’t collect it, so hosts file with the county.

1 town guides

Val Verde County

Val Verde County has no general rental rules, but state law lets it zone land near the Amistad National Recreation Area. Del Rio charges a 7% city hotel tax. The county doesn’t report a county hotel tax to the Comptroller.

0 town guides

Van Zandt County

Van Zandt County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Victoria County

Victoria County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Walker County

Walker County’s rentals are mostly in Huntsville, home of Sam Houston State University. The county has no rental permit or county hotel tax.

0 town guides

Waller County

Waller County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Ward County

Ward County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

2 town guides

Washington County

Washington County has no rental permit, but outside city limits it charges a 7% county hotel tax, filed quarterly with the county. Airbnb doesn’t collect it. Brenham charges its own 7% inside the city.

1 town guides

Webb County

Webb County has no rental rules but reports a 1% county hotel tax to the Comptroller, which Airbnb doesn’t collect. Laredo charges a 7% city hotel tax.

0 town guides

Wharton County

Wharton County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Wheeler County

Wheeler County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

1 town guides

Wichita County

Wichita County has no rental rules and doesn’t report a county hotel tax to the Comptroller. Wichita Falls requires every short-term rental to register for its 9% hotel tax before listing.

0 town guides

Wilbarger County

Wilbarger County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 2% county. If your rental is inside a city, check with the city.

0 town guides

Willacy County

Willacy County’s rental market is Port Mansfield, an unincorporated fishing town on the Laguna Madre, with no rental permit. State law lets the county zone its part of Padre Island. Raymondville charges a 5% city hotel tax; the county doesn’t report one.

6 town guides

Williamson County

Williamson County has no short-term rental rules of its own and reports no county hotel tax. Round Rock and Georgetown require yearly registration, Cedar Park’s registration started October 1, 2026, and every city with a hotel tax collects it itself.

0 town guides

Wilson County

Wilson County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 7% county. If your rental is inside a city, check with the city.

0 town guides

Winkler County

Winkler County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Wise County

Wise County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 2% county. If your rental is inside a city, check with the city.

2 town guides

Wood County

Wood County holds most of Lake Fork, plus Quitman and Mineola. There’s no county rental permit or county hotel tax; most Lake Fork homes are outside city limits, where only the 6% state tax applies.

0 town guides

Yoakum County

Yoakum County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

0 town guides

Young County

Young County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 5% county. If your rental is inside a city, check with the city.

0 town guides

Zapata County

Zapata County has no general rental rules, but state law lets the county zone land around Falcon Lake. It doesn’t report a county hotel tax to the Comptroller.

0 town guides

Zavala County

Zavala County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state hotel tax, plus any city tax. If your rental is inside a city, check with the city.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.