Conroe, TX vacation rental requirements

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 →

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

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

Outside city limits

Most Lake Conroe shoreline is outside city limits, with no permit and only the 6% state hotel tax (which Airbnb collects). Your subdivision’s deed restrictions and POA rules are the main limits; check them before you list.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. Airbnb collects Conroe’s 7% city hotel tax. For direct or other-platform bookings, register and file it with the city.Source

Ask about zoning and deed restrictions

Ask the City of Conroe whether you need a permit or hotel tax registration at your address. Many Lake Conroe addresses are outside city limits; check your deed restrictions and POA rules too.