Unincorporated Polk County, 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

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. Polk County’s 7% hotel tax applies outside cities that levy their own. Report and pay it to the Polk County Treasurer by the last day of the month after each calendar quarter (April 30, July 31, October 31, January 31). Late payments draw 5% to 10% penalties plus interest.Source

Read your POA rules

Many Lake Livingston subdivisions have deed restrictions or property owners’ association rules on rentals. Check yours before you list.Source