Bastrop County, Texas
Smithville, TX vacation rental requirements
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%.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
We read about the registration in local news; we couldn’t read the ordinance or find the fee. Confirm with the city.
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
Bastrop County, Texas
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
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
City of Smithville
Register with the city
Ask the city for its short-term rental registration. The city can ask Airbnb and Vrbo to remove listings that aren’t registered or are behind on taxes.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. Airbnb collects Smithville’s 7%. On direct and Vrbo bookings, file it with the city yourself. Bastrop County’s 0.75% is filed with the county.Source
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
- Tourism & Economic Development: Hotel Occupancy Tax · Bastrop County
- Smithville takes aim at short-term rentals · Elgin Courier
- 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.