LicensedRental

Texas county rules

Henderson County, TX vacation rental rules and taxes

Henderson County’s rentals ring Cedar Creek Lake (Gun Barrel City, Mabank, Tool, Kemp) and Athens. The county has no rental permit but reported a 2% county hotel tax. Lake cities each add their own hotel tax, which you file with the city.

Checked against official sources November 8, 2026
Market
About 330 Airbnb listings
Mabank 107, Gun Barrel City 74, Athens 66, Tool 54, Kemp 29 (AirROI).Source
County rental rules
None
Texas counties can’t zone.Source
County hotel tax
2% reported
Ask the county where it applies and how to file.Source

Gun Barrel City has the second-biggest market on the lake, but it didn’t report a city hotel tax rate to the Comptroller and we found no rental rules; ask the city.

What to do

  1. 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

  2. Ask the county about its hotel tax

    Henderson County reported a 2% county hotel tax to the Comptroller for 2025. Airbnb doesn’t collect it. Ask the county auditor or treasurer whether it applies at your address and how to register.Source

Towns

Full guide

Athens

We found no short-term rental permit in Athens. Stays owe 6% state + 7% city hotel tax, and the city tax is filed with the city.

Full guide

Mabank

We found no short-term rental permit in Mabank. Stays owe 6% state + 8% city hotel tax, and the city tax is filed with the city.

Full guide

Tool

Tool charges its own hotel tax; stays owe 6% state + 7% city hotel tax. We didn’t check the city’s code for short-term rental rules, so ask the city whether you need a permit.

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 Spot something out of date?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.