Caldwell County, Texas
Lockhart, TX vacation rental requirements
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.
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
Caldwell 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. 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
City of Lockhart
Apply for a permit
Apply to the city with your contact and a local emergency contact. Planning and Zoning sets your maximum occupancy and approves your parking. The permit lasts one year.Source
Install the safety items
Working smoke alarms, a working carbon monoxide alarm, and working fire extinguishers.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 Lockhart’s 7%. On direct and Vrbo bookings, file it with the city yourself.Source
Fees
| Registration (one year) | $50 |
|---|
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
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
- What is a short-term rental? · City of Lockhart
- 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.