Harris County, Texas
Baytown, TX vacation rental requirements
Baytown replaced its council special use permit with a yearly short-term rental permit in 2026. Each home passes a fire marshal inspection, has a local contact within 50 miles, and is capped at ten guests with one parking space per bedroom plus one. Stays owe 17% hotel tax; you file the 7% city tax yourself.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Before 2026 a short-term rental in a residential zone needed a special use permit from City Council; the first was approved December 11, 2025. The copy of the new ordinance we read was the council agenda draft; confirm the final version and the permit fee with the city.
Three violations in 12 months can cost you the permit, with a 12-month wait to reapply. Fines run up to $2,000 a day. Part of Baytown is in Chambers County.
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
Harris County, Texas
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
Register with the county tax office for direct bookings
If guests pay you directly or through a site that doesn’t collect, file the county and sports authority hotel taxes with the Harris County Tax Office every quarter (due April 30, July 31, October 31 and January 31). Fill out the New Owner Information form to open an account.Source
City of Baytown, Texas
Apply for a short-term rental permit
Apply before you advertise. List the bedrooms you rent, your parking spaces, and a 24-hour local contact who lives within 50 miles and can be at the home within an hour if police or fire ask.Source
Pass the fire marshal inspection
Have an accessible fire extinguisher, smoke detectors in every bedroom and hallway, and a carbon monoxide detector. The Fire Marshal’s Office inspects before your first guests and again at every yearly renewal; failed items need a paid re-inspection.Source
Post the permit and rules
Post the permit, your house rules and the local contact’s information inside near the main entrance.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. Baytown’s 7% city hotel tax isn’t collected by Airbnb; register and file it with the city. Airbnb collects the 2% county and 2% sports authority taxes.Source
Inspection checklist
What the inspector looks for, from City of Baytown, Texas’s published checklist.
House rules for guests
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
- Hotel/Motel Occupancy Tax · Harris County Tax Assessor-Collector
- Ordinance amending Chapter 111 (ULDC) to permit and inspect short-term rentals (July 9, 2026) · City of Baytown (City Council agenda packet)
- Texas Airbnb market data (active listings) · AirROI
- ULDC text amendment: short-term rentals (March 3, 2026) · City of Baytown
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.