LicensedRental

Texas county rules

Angelina County, TX vacation rental rules and taxes

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.

Checked against official sources November 8, 2026
Market
About 140 Airbnb listings
Lufkin 81, Zavalla 57 (AirROI).Source
County rental rules
None
Texas counties can’t zone.Source
County hotel tax
7% reported
Ask the county where it applies and how to file.Source

What to do

  1. Then pick your city

    Texas counties can’t zone, so rental permits and the city hotel tax are set by each city. Pick your city, or the unincorporated page if there is one for your area.Source

  2. Ask the county about its hotel tax

    Angelina County reported a 7% county hotel tax for 2025. Airbnb doesn’t collect it. If your Sam Rayburn home is outside city limits, ask the county auditor how to register and file.Source

Towns

Full guide

Lufkin

Lufkin requires a short-term rental permit: $100 for two years, with a city safety inspection before it’s issued. Guests are capped at two per bedroom plus two (12 max), a local contact must reach the home within an hour, and you need $1 million in liability coverage. Stays owe the 6% state and 7% city hotel tax.

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 Spot something out of date?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.