Texas county rules
Harrison County, TX vacation rental rules and taxes
Harrison County holds the Texas side of Caddo Lake (Karnack and Uncertain) and Marshall. There’s no county rental permit or county hotel tax; outside cities only the 6% state tax, which Airbnb collects, applies.
Checked against official sources November 8, 2026What 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
Inside Marshall or Uncertain
Neither Marshall nor Uncertain reported a city hotel tax rate to the Comptroller for 2025, and we haven’t confirmed their rules yet. Ask the city before you list.Source
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 Spot something out of date?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.