Brewster County, Texas
Terlingua, Study Butte, and unincorporated Brewster County, TX vacation rental requirements
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.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
In 2022 the county tourism council estimated that only about 130 of some 300 rentals in south Brewster County were paying the county hotel tax, and the county has looked at hiring outside help to find the rest.
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
Brewster County (unincorporated areas)
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. File Brewster County’s 7% hotel tax yourself, monthly, by the 20th of the next month, even on Airbnb bookings. Filing on time earns a 1% discount; late payments add 5% to 10%.Source
Check your deed restrictions
Rural subdivisions around Terlingua often have deed restrictions or association rules. Read yours before you list.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
- Texas Airbnb market data (active listings) · AirROI
- Frustration grows as some Big Bend-area rental owners skirt taxes (June 9, 2022) · Marfa Public Radio
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.