LicensedRental

Texas county rules

Grayson County, TX vacation rental rules and taxes

Grayson County has no rental rules of its own and doesn’t report a county hotel tax to the Comptroller. Lake Texoma rentals cluster around Pottsboro and Denison; outside city limits there’s no city permit, but deed restrictions and HOA rules still apply.

Checked against official sources November 8, 2026
County rental rules
None
Texas counties can’t zone.Source
County hotel tax
None reported
Market
About 440 Airbnb listings
Pottsboro 179, Denison 153, Sherman 105.Source

What to do

  1. Then pick your city

    Texas counties can’t zone, so short-term rental permits, zoning limits, and the local hotel tax come from the city your home is in. Outside city limits there’s usually no permit, but deed restrictions and HOA rules often limit rentals.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. Outside city limits, we found no local hotel tax reported to the Comptroller.Source

Towns

Full guide

Denison

Denison has about 150 Airbnb listings. Stays owe 6% state + 7% city hotel tax. We haven’t confirmed whether the city requires a short-term rental permit, so ask before you list.

Full guide

Pottsboro

Pottsboro has about 180 Airbnb listings. Stays owe the 6% state hotel tax; Pottsboro doesn’t report a city hotel tax. We haven’t confirmed whether the city requires a short-term rental permit, so ask before you list.

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 Spot something out of date?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.