Potter County, Texas
Amarillo, TX vacation rental requirements
Amarillo doesn’t license short-term rentals, but it taxes them: register with the city each year and file 7% city plus 2% venue district hotel tax monthly through Localgov. Airbnb doesn’t collect the local taxes.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Part of Amarillo is in Randall County; the same city rules apply there.
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
Potter 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
City of Amarillo
Register with the city
Register your rental with Amarillo’s Finance Department each year by January 1. There’s no fee.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. Amarillo charges 7% plus 2% for the Amarillo-Potter Events Venue District. Airbnb doesn’t collect them: set up a Localgov account and file monthly by the 10th, with a zero return when you have no rentals. Late returns add 5% to 10% plus 1% a month interest.Source
Fees
No registration fee
| Annual hotel tax registration | $0 |
|---|
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
- Hotel/Motel Taxes · City of Amarillo Finance
- Texas Airbnb market data (active listings) · AirROI
- Amarillo City Council votes to expand hotel occupancy tax collection · Texas Scorecard
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.