Midland County, Texas
Midland, TX vacation rental requirements
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.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
The city’s page doesn’t mention zoning or safety rules for short-term rentals. Ask Planning whether zoning allows one at your address.
Your licensing checklist
In order: the state, the county, then the town.
State of Texas
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
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
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
Midland County, Texas
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
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
City of Midland
Register in the city portal
Midland uses Granicus Host Compliance to find rentals and take payments. Register your rental there before your first payment.Source
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’s 7% short-term rental tax isn’t on Airbnb’s collection list. Pay it quarterly by the last day of the month after each quarter, online or by mail to P.O. Box 1152, Midland, TX 79702.Source
Sources
- Hotel Occupancy Tax FAQs: Airbnb · Texas Comptroller of Public Accounts
- Occupancy tax collection and remittance by Airbnb in Texas · Airbnb
- County zoning authority (Local Government Code ch. 231) · Texas Legislature
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
- Short Term Rental · City of Midland Finance Department
- Short Term Rental Tax Form (30 days or less) · City of Midland Treasury Division
- Texas Airbnb market data (active listings) · AirROI
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.