LicensedRental

Texas county rules

Lubbock County, TX vacation rental rules and taxes

Lubbock County has no rental rules of its own. It reports a 2% venue tax but no general county hotel tax to the Comptroller. The City of Lubbock requires a yearly short-term rental permit.

Checked against official sources November 8, 2026
Market
About 1,100 Airbnb listings in Lubbock
County rental rules
None
County taxes
2% venue tax
Reported to the Comptroller; Airbnb doesn’t collect it.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. Lubbock County reports a 2% venue tax. It isn’t on Airbnb’s collection list; ask the county whether it applies to your stays and how to file it.Source

Towns

Full guide

Lubbock

Lubbock requires a short-term rental permit renewed every calendar year ($100 when adopted in 2019), and the rental must be in a primary residence or a legal accessory dwelling unit. Stays owe 6% state plus 7% city hotel tax, which Airbnb doesn’t collect; file monthly through the city’s MUNIRevs portal.

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 Spot something out of date?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.