Ector County, Texas
Odessa, TX vacation rental requirements
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.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The city’s rules come from a local news report quoting the building official, not a city page. Confirm with the city before you list.
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
Ector 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. 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
City of Odessa
Check your zoning
Ask the city’s building and zoning staff whether your address is in a district that allows short-term rentals. Single-family zones don’t.Source
Get a certificate of occupancy
The city requires inspections and a certificate of occupancy for the rental use. Homes for more than 10 guests also need a fire marshal inspection of exit lighting, smoke detectors, and fire alarms.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. Odessa’s 7% hotel tax isn’t on Airbnb’s collection list; ask the city how to register and file it yourself.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
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
- Local Airbnb regulations aren’t being enforced by the City of Odessa · NewsWest 9
- 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.