Angelina County, Texas
Lufkin, TX vacation rental requirements
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.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Fines are $200, $400, then $500 per violation, and a third violation in 24 months can cost you the permit. The city uses a host compliance service to find unpermitted rentals.
Your licensing checklist
In order: the state, the county, then the town.
State of Texas
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
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
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
Angelina County, Texas
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
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
City of Lufkin, Texas
Apply online
Submit the short-term rental registration application to the Planning Department and pay $100. One rental per parcel; garage apartments qualify if they don’t have their own address or utilities.Source
Pass the safety inspection
The Chief Building Inspector calls within 2-4 business days to schedule a walk-through focused on fire and life safety, such as smoke detectors. Fix any items before the permit issues; a re-inspection costs $35. The home also joins the city’s rental inspection program.Source
Leave a guest letter
Leave a letter or brochure in plain view with the permit number, your name and phone, the 24-hour local contact, trash days and parking rules, emergency numbers, exit locations, severe weather instructions, and a notice that guests must obey the law. Put the permit number in your listing.Source
Hotel taxes on each stay
Stays of 29 nights or less owe the 6% state hotel tax, which Airbnb collects on its bookings. If guests pay you directly, file it with the Texas Comptroller. Lufkin’s 7% city hotel tax applies to every stay. The city says most platforms remit it if you list the City of Lufkin as the taxing authority, but Airbnb’s Texas list doesn’t include Lufkin; confirm, and file direct bookings with the city.Source
Fees
$100 every two years
| Short-term rental permit (two years) | $100 |
|---|---|
| Re-inspection, if needed | $35 |
In effect since September 5, 2023. Source
Inspection checklist
What the inspector looks for, from City of Lufkin, Texas’s published checklist.
House rules for guests
Sources
- Hotel Occupancy Tax FAQs: Airbnb · Texas Comptroller of Public Accounts
- Occupancy tax collection and remittance by Airbnb in Texas · Airbnb
- County zoning authority (Local Government Code ch. 231) · Texas Legislature
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
- Short-Term Rentals · City of Lufkin Planning Department
- Penal Ordinance No. 446: Short-Term Rentals (September 5, 2023) · City of Lufkin
- Texas Airbnb market data (active listings) · AirROI
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.