Texas county rules
Jeff Davis County, TX vacation rental rules and taxes
Jeff Davis County, home to Fort Davis and the Davis Mountains, has no county rental rules. Fort Davis isn’t an incorporated city, so there’s no city permit or city hotel tax there. The county doesn’t report a county hotel tax to the Comptroller.
Checked against official sources November 8, 2026We couldn’t find a county hotel tax page in November 2026. A missing Comptroller entry doesn’t prove there’s no county tax.
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. Jeff Davis County doesn’t report a local hotel tax to the Comptroller. Ask the county treasurer whether any county hotel tax applies before you list.Source
Check your deed restrictions
Subdivisions in the Davis Mountains often have deed restrictions or association rules on rentals. 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
- 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 Spot something out of date?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.