LicensedRental

Texas county rules

Kendall County, TX vacation rental rules and taxes

Kendall County has no short-term rental rules and reports no county hotel tax. Boerne requires registration in the city and its extraterritorial jurisdiction. Comfort is unincorporated, so no permit applies there.

Checked against official sources November 8, 2026
Market
About 300 Airbnb listings
Boerne 213, Comfort 84 (AirROI).Source
County rental rules
None
County hotel tax
None reported
Kendall County doesn’t report a county hotel tax to the Comptroller.Source

What to do

  1. Then your city

    Texas counties can’t zone, so rental rules come from the city your home is in. Outside city limits there’s usually no permit, but deed restrictions and HOA rules may limit rentals. Pick your city.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. In Comfort and other unincorporated areas, only the state tax applies unless you’re within Boerne’s ETJ.Source

Towns

Full guide

Boerne

Boerne requires short-term rental registration ($200 every two years) in the city and its extraterritorial jurisdiction. In residential zones a new rental can’t be within 200 feet of another on the same street. Rentals in city limits pass a $100 safety inspection and carry $500,000 in liability insurance. Stays owe 6% state plus 7% city hotel tax.

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 Spot something out of date?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.