LicensedRental

Texas county rules

Polk County, TX vacation rental rules and taxes

Polk County covers the east shore of Lake Livingston. There’s no county rental permit, but the county charges a 7% hotel tax outside cities that levy their own, filed quarterly with the County Treasurer; Airbnb doesn’t collect it.

Checked against official sources November 8, 2026
Market
About 190 Airbnb listings
Livingston 139, Onalaska 49 (AirROI).Source
County rental rules
None
Texas counties can’t zone.Source
County hotel tax
7% outside cities with their own tax
Filed quarterly with the County Treasurer.Source

What to do

  1. 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

Full guide

Livingston

We found no short-term rental permit in Livingston. Stays owe 6% state + 7% city hotel tax, and the city tax is filed with the city.

Full guide

Onalaska

We found no short-term rental permit in Onalaska. Stays owe 6% state + 7% city hotel tax, and the city tax is filed with the city.

Full guide

Unincorporated Polk County

Outside city limits in Polk County there’s no rental permit, but stays owe the 6% state tax plus Polk County’s 7% hotel tax. Airbnb doesn’t collect the county tax, so you file it every quarter with the County Treasurer.

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 Spot something out of date?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.