Texas county rules
Hopkins County, TX vacation rental rules and taxes
Hopkins County has a small rental market around Sulphur Springs. There’s no county rental permit or county hotel tax; Sulphur Springs reported a 3% city hotel tax, which Airbnb doesn’t collect.
Checked against official sources November 8, 2026County hotel tax
None reported
Hopkins County doesn’t report a county hotel tax to the Comptroller.Source
What to do
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. Inside Sulphur Springs, register and file the 3% city hotel tax with the city. We didn’t check the city’s code for rental rules.Source
Sources
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
- County zoning authority (Local Government Code ch. 231) · Texas Legislature
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 Spot something out of date?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.