LicensedRental

Texas county rules

McLennan County, TX vacation rental rules and taxes

McLennan County has no short-term rental rules of its own. It reports a 2% county hotel tax (a venue tax), filed with the county’s collector. Waco licenses every short-term rental and requires an inspection, a parking site plan, and posted evacuation plans.

Checked against official sources November 8, 2026
Market
About 700 Airbnb listings
Waco 639, Hewitt 24 (AirROI).Source
County rental rules
None
Texas counties generally can’t zone.Source
County hotel tax
2%
Reported as a venue tax; Waco’s page includes it in the 15% total.Source

Hewitt, Woodway, and Lorena each report a 7% city hotel tax; we didn’t research their rental rules.

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. McLennan County reports a 2% county hotel tax (a venue tax). Airbnb doesn’t collect it; inside Waco it’s filed with the city’s tax collector, Avenu.Source

Towns

Full guide

Waco

Waco licenses every short-term rental for two years ($500, then $250 to renew), after a life safety inspection. You submit a site plan showing off-street parking and post an evacuation plan in every bedroom. Homes you don’t live in can’t be rented in most single-family zones. Stays owe 15% hotel tax (6% state, 7% city, 2% county); Airbnb collects only the state share.

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 Spot something out of date?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.