Texas county rules
Marion County, TX vacation rental rules and taxes
Marion County’s rentals center on historic Jefferson, Caddo Lake and Lake O’ the Pines. There’s no county rental permit or county hotel tax; Jefferson charges a 7% city hotel tax.
Checked against official sources November 8, 2026Market
Jefferson about 112 Airbnb listings
County hotel tax
None reported
Marion County doesn’t report a county hotel tax to the Comptroller.Source
What to do
Then pick your city
Texas counties can’t zone, so rental permits and the city hotel tax are set by each city. Pick your city, or the unincorporated page if there is one for your area.Source
Towns
Sources
- County zoning authority (Local Government Code ch. 231) · Texas Legislature
- Texas Airbnb market data (active listings) · AirROI
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
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 Spot something out of date?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.