Unincorporated Galveston County, TX vacation rental requirements

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

Texas hotel occupancy tax →

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

Then pick your city

Texas counties can’t zone, so rental permits and the local hotel tax are set by each city. Pick your city, or the unincorporated page if you’re outside city limits.Source

Expect a business personal property account

Since May 2024 the Galveston County Appraisal District treats short-term rentals as businesses and values their furnishings and fixtures for property tax. If you disagree with the value, protest by the deadline on your notice.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. Galveston County doesn’t report a county hotel tax to the Comptroller, and there’s no city tax outside city limits.Source

Check your deed restrictions

Many Bolivar subdivisions have deed restrictions or property owners’ associations that limit rentals. Read yours before you list.