Brewster County, Texas
Alpine, TX vacation rental requirements
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.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
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
Brewster 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. 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
City of Alpine
Prepare the drawings and exhibits
You need a sketch floor plan with dimensioned rooms showing sleeping areas, evacuation routes, and fire extinguisher locations; a site plan or survey showing how many vehicles can park on the property (not on the street, sidewalk, or alley); a letter on how the rental affects the neighborhood; and the guest information sheet you’ll leave in the home.Source
Apply for the special use permit
Submit the notarized application packet with the $500 fee to Building Services, 309 W. Sul Ross Ave., with your HOA declaration, insurance declaration, ID, and proof of ownership. The city notifies neighbors within 200 feet and the council holds a public hearing.Source
Pass the fire inspection
The Building Official inspects before the permit is issued and sets your maximum occupancy. One follow-up is included; more cost $35 each. Call Building Services at 432-837-3281 once your packet and fee are in.Source
Register every year
After approval, register with the city each year ($250) using the annual renewal form.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. Alpine’s 7% hotel tax isn’t on Airbnb’s collection list. Report it to the city monthly, even with no rentals, and mail the report with payment to City Hall, c/o Finance – HOT Payments, 100 N. 13th St. Not paying is grounds for losing the permit.Source
Fees
$500 to apply, then $250 a year
| Special use permit application (per unit, non-refundable) | $500 |
|---|---|
| Annual registration | $250 |
| Extra inspections after the first follow-up | $35 each |
Inspection checklist
What the inspector looks for, from City of Alpine’s published checklist.
- Smoke alarmsIn every sleeping room.Source
- Carbon monoxide alarmsAs the fire code requires.Source
- Fire extinguisherOr a sprinkler system.Source
- EgressEvery sleeping room and basement has an egress window or exterior door.Source
- GuardrailsOn stairs, decks, and balconies over 30 inches high.Source
- House numberClearly visible from the street.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
- Brewster County Hotel Occupancy Tax Report (2022 form) · Brewster County
- Short-Term Rental Special Use / Conditional Use Permit Application (2026 packet) · City of Alpine
- Short Term Rentals (Hotel Occupancy Tax Center) · City of Alpine Finance Department
- Texas Airbnb market data (active listings) · AirROI
- Short Term Rental Permit · City of Alpine
- STR Annual Permit Renewal (2026) · City of Alpine
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.