LicensedRental

Texas county rules

Midland County, TX vacation rental rules and taxes

Midland County has no rental rules but reports a 1% county hotel tax to the Comptroller, which Airbnb doesn’t collect. The City of Midland taxes short-term rentals at 7%, filed quarterly.

Checked against official sources November 8, 2026
Market
About 450 Airbnb listings in Midland
County rental rules
None
County hotel tax
1%
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. Midland County reports a 1% county hotel tax. It isn’t on Airbnb’s collection list; ask the county where it applies and how to file it.Source

Towns

Full guide

Midland

Midland has no short-term rental permit, but since February 2022 it taxes short-term rentals at 7%, filed quarterly through the city’s Host Compliance portal. Airbnb doesn’t collect the city tax. Midland County also reports a 1% 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 Spot something out of date?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.