Mabank, TX vacation rental requirements

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

Texas hotel occupancy tax →

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

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

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

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. Mabank’s 8% city hotel tax isn’t collected by Airbnb; register and file it with the city. Ask whether Henderson County’s 2% tax also applies.Source

Ask about zoning and deed restrictions

Ask the City of Mabank, Texas whether zoning allows a short-term rental at your address and whether you need a permit or hotel tax registration. Check your deed restrictions and HOA rules too.