Presidio County, Texas
Marfa, TX vacation rental requirements
Marfa requires every short-term rental to register for a city permit: $500 a year plus $100 for each additional unit, with a self-reported safety checklist. Stays owe 6% state plus 7% city hotel tax, which Airbnb doesn’t collect; file quarterly with the city.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
When the ordinance took effect in January 2023, the Big Bend Sentinel reported that it also covers the city’s half-mile extraterritorial jurisdiction and that noncompliance can bring a $2,000 fine. The city’s page now says permits are required inside city limits; ask the city if you’re just outside.
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
Presidio 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 Marfa
Register and get the permit
Fill out the city’s registration packet and turn it in at City Hall with the $500 fee ($100 more for each additional unit). The permit renews every year.Source
Complete the safety checklist
You self-certify working safety features such as smoke detectors. The city also requires a separate utility meter and commercial trash service.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. Marfa’s 7% hotel tax applies to the nightly rate plus cleaning and pet fees. Airbnb doesn’t collect it: mail the quarterly report and a check to City of Marfa – HOT, P.O. Box 787, by the 20th after each quarter. Pay on time to keep 1%; late payments add 5%.Source
Fees
$500 a year, plus $100 per extra unit
| Short-term rental permit (annual)Includes a $175 Texas Hotel & Lodging Association membership, per the Big Bend Sentinel. | $500 |
|---|---|
| Each additional rentable unit | $100 |
Inspection checklist
What the inspector looks for, from City of Marfa’s published checklist.
- Smoke detectors and other safety featuresSelf-reported on the city checklist.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
- City HOT Tax Payments · City of Marfa
- City of Marfa’s short-term rental regulations to be enforced in 2023 (January 4, 2023) · Big Bend Sentinel
- 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.