Texas county rules
Caldwell County, TX vacation rental rules and taxes
Caldwell County has no short-term rental rules of its own. Caldwell County doesn’t report a county hotel tax to the Comptroller. Lockhart requires a yearly permit; Airbnb collects Lockhart’s 7% city tax.
Checked against official sources November 8, 2026What to do
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. Caldwell County doesn’t report a county hotel tax to the Comptroller. Cities that levy a hotel tax collect it themselves; Airbnb doesn’t collect local tax anywhere in Caldwell County.Source
Towns
Lockhart
Lockhart requires a one-year short-term rental permit ($50), with smoke and CO alarms, fire extinguishers, a local emergency contact, and occupancy and parking approved by the city. Stays owe 6% state plus 7% city hotel tax, and Airbnb collects both.
Full guideLuling
We couldn’t confirm Luling’s short-term rental rules online. Stays owe 6% state + 7% city hotel tax. Ask the city before you list.
Sources
- County zoning authority (Local Government Code ch. 231) · Texas Legislature
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
- 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 Spot something out of date?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.