LicensedRental

Texas county rules

Brewster County, TX vacation rental rules and taxes

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.

Checked against official sources November 8, 2026
Market
About 550 Airbnb listings
Terlingua 317, Alpine 168, Study Butte 64 (AirROI).Source
County rental rules
None
Texas counties generally can’t zone.Source
County hotel tax
7%
Filed monthly with the county; Airbnb doesn’t collect it.Source

Our copy of the county’s report form is from 2022. Confirm the current form and rate with the treasurer.

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. Brewster County charges a 7% hotel tax. It isn’t on Airbnb’s collection list, so file the county’s monthly report and pay by the 20th of the next month to Brewster County, 107 W Ave E #4, Alpine, TX 79830. In Alpine you also owe the city’s 7%; ask the treasurer whether the county tax applies inside the city.Source

Towns

Full guide

Alpine

Alpine requires a short-term rental special use permit ($500, with a public hearing and a fire inspection), then a $250 yearly registration. The application needs a dimensioned floor plan with evacuation routes and a parking plan, and a local representative who can reach the home within 30 minutes. Stays owe 6% state plus 7% city hotel tax, filed with the city.

Full guide

Terlingua, Study Butte, and unincorporated Brewster County

Outside Alpine, including Terlingua and Study Butte near Big Bend, there’s no rental permit. Stays owe the 6% state hotel tax plus Brewster County’s 7%, which Airbnb doesn’t collect: register and file it monthly with the county.

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 Spot something out of date?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.