LicensedRental

Texas county rules

Ector County, TX vacation rental rules and taxes

Ector County has no rental rules but reports a 2% county hotel tax to the Comptroller, which Airbnb doesn’t collect. Odessa’s zoning keeps short-term rentals out of single-family neighborhoods.

Checked against official sources November 8, 2026
Market
About 280 Airbnb listings in Odessa
County rental rules
None
County hotel tax
2%
Reported to the Comptroller; Airbnb doesn’t collect it.Source

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. Ector County reports a 2% county hotel tax. It isn’t on Airbnb’s collection list; ask the county where it applies and how to file it.Source

Towns

Full guide

Odessa

Odessa’s building official has said short-term rentals aren’t allowed in single-family zones; they’re allowed in multifamily, light commercial, and downtown districts with a certificate of occupancy and inspections. Stays owe 6% state plus 7% city hotel tax, which Airbnb doesn’t collect.

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 Spot something out of date?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.