Texas county rules
Gregg County, TX vacation rental rules and taxes
Gregg County’s rentals are mostly in Longview and Kilgore. The county has no rental permit or county hotel tax; Longview charges a 9% city hotel tax and Kilgore 7%.
Checked against official sources November 8, 2026Market
Longview 102, Kilgore 33 Airbnb listings
County hotel tax
None reported
Gregg County doesn’t report a county hotel tax to the Comptroller.Source
What to do
Then pick your city
Texas counties can’t zone, so rental permits and the city hotel tax are set by each city. Pick your city, or the unincorporated page if there is one for your area.Source
Kilgore
Kilgore reported a 7% city hotel tax for 2025 that Airbnb doesn’t collect; register with the city. We didn’t check its code for rental rules.Source
Towns
Sources
- County zoning authority (Local Government Code ch. 231) · Texas Legislature
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
- 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 Spot something out of date?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.