Texas county rules
Houston County, TX vacation rental rules and taxes
Houston County has no short-term rental rules of its own: Texas counties generally can’t zone or license rentals. Stays owe 6% state + 2% county. If your rental is inside a city, check with the city.
Checked against official sources November 8, 2026We haven’t researched the cities in Houston County yet. This page covers what state law sets for every Texas county.
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. Houston County reports a 2% county hotel tax to the Comptroller. Airbnb doesn’t collect it, so register and file it with the county. Cities in the county may charge their own hotel tax instead of or on top of it.Source
Check the city and your deed restrictions
Inside a city, ask the city whether it requires a rental permit or registration. Outside cities, deed restrictions and HOA rules are the main limits; read yours before you list.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 Spot something out of date?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.