LicensedRental

Texas county rules

Bastrop County, TX vacation rental rules and taxes

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.

Checked against official sources November 8, 2026
Market
About 370 Airbnb listings
Bastrop 168, Smithville 80, Elgin 60, Cedar Creek 58 (AirROI).Source
County rental rules
None
Texas counties generally can’t zone.Source
County hotel tax
7% outside cities, 0.75% inside
Filed online with the county through Localgov.Source

What to do

  1. Then your city

    Texas counties can’t zone, so rental rules come from the city your home is in. Outside city limits there’s usually no permit, but deed restrictions and HOA rules may limit rentals. Pick your city.Source

  2. 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. Register with Bastrop County and file its hotel tax online through Localgov: 7% outside city limits and ETJs, 0.75% inside them. Airbnb doesn’t collect it.Source

Towns

Full guide

Bastrop

Since April 2025, every short-term rental in Bastrop must be registered with the city each year ($25). The application needs a fire safety floor plan, a parking plan, a 24/7 local contact, and proof you’ve paid hotel tax. Stays owe 6% state, 7% city, and 0.75% county hotel tax, which you file yourself.

Full guide

Cedar Creek and unincorporated Bastrop County

Outside city limits in Bastrop County there’s no rental permit, but stays owe 6% state plus 7% county hotel tax. Airbnb collects only the state tax, so you register with the county and file the 7% yourself.

Full guide

Elgin

Elgin has a vacation rental market, but couldn’t confirm its short-term rental rules online. Stays owe 6% state + 7% city + 0.75% county hotel tax. Ask the city before you list.

Full guide

Smithville

Smithville requires short-term rentals to register with the city, and rentals behind on property or hotel tax can be delisted from Airbnb and Vrbo at the city’s request. Stays owe 6% state, 7% city, and 0.75% county hotel tax; Airbnb collects the city’s 7%.

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 Spot something out of date?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.