LicensedRental

Lubbock County, Texas

Lubbock, TX vacation rental requirements

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.

Checked against official sources November 8, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

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Market
About 1,100 Airbnb listings
City permit
Required, renewed each calendar year
$100 a year in the 2019 ordinance; confirm the current fee in the portal.Source
Where allowed
Primary residence or legal ADU
Local contact
24-hour phone
Hotel taxes
6% state + 7% city
Filed monthly; Airbnb doesn’t collect the city tax.Source

Listings for 30 days or more must say “30-day minimum stay” in the ad. Operating without a permit is a misdemeanor.

Your licensing checklist

In order: the state, the county, then the town.

State of Texas

  1. Know who pays the hotel tax

    Airbnb collects and pays the 6% state hotel tax on its bookings. If guests pay you directly or through a site that doesn’t collect, register with the Comptroller and file the state tax yourself.Source

    Texas hotel occupancy tax →

  2. Register for local hotel tax

    Your city (and in some places your county) charges its own hotel tax, filed with that city or county, not the state. Airbnb pays it only in the places on its list; everywhere else you register and file it yourself, even for Airbnb bookings.Source

  3. Check your city’s rules

    Many Texas cities require a short-term rental permit or registration, and some require an inspection, a local contact, or posted rules. Outside city limits there’s usually no permit, but deed restrictions and HOA rules often limit rentals. Pick your area for the local rules.Source

Lubbock County, Texas

  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

City of Lubbock

  1. Check that you qualify

    The rental must be in a primary residence or a legal accessory dwelling unit. Call the Planning Department to verify zoning at your address.Source

  2. Register and get the permit

    Apply in the city’s MUNIRevs portal with every owner’s, operator’s, and agent’s contact details, the date you started advertising, and a contact person with a 24-hour phone, and pay the permit fee by card. The permit runs for the calendar year and can’t be transferred to a buyer.Source

    Lubbock MUNIRevs portal →

  3. 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’s 7% hotel tax isn’t on Airbnb’s collection list. Report and pay it monthly in MUNIRevs.Source

Fees

$100 a year when adopted

Short-term rental permit (annual)Subject to annual review; confirm in the portal.$100

In effect since October 1, 2019. Source

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.