LicensedRental

Texas county rules

Jefferson County, TX vacation rental rules and taxes

Jefferson County’s rentals are mostly in Beaumont and Port Arthur. The county has no rental rules but reports a 2% county hotel tax, which Airbnb doesn’t collect; the cities add 7%.

Checked against official sources November 8, 2026
County rental rules
None
Texas counties can’t zone.Source
County hotel tax
2%
Airbnb doesn’t collect it; file with the county.Source

What to do

  1. Then pick your city

    Texas counties can’t zone, so rental permits and the local hotel tax are set by each city. Pick your city, or the unincorporated page if you’re outside city limits.Source

  2. 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. Jefferson County reports a 2% county hotel tax; Airbnb doesn’t collect it. Ask the County Auditor how to register and file and whether it applies inside your city.Source

Towns

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 Spot something out of date?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.