Texas county rules
Real County, TX vacation rental rules and taxes
Real County, on the upper Frio River, has no short-term rental rules, but it reports a 4% county hotel tax that Airbnb doesn’t collect.
Checked against official sources November 8, 2026Market
About 100 Airbnb listings in Leakey
County rental rules
None
What to do
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. Real County’s 4% hotel tax isn’t on Airbnb’s collection list; ask the county how to register and file it yourself.Source
Inside Leakey or Camp Wood
Ask the city whether it has its own hotel tax or rental rules. Check your deed restrictions too.
Sources
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
- Texas Airbnb market data (active listings) · AirROI
- County zoning authority (Local Government Code ch. 231) · Texas Legislature
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 Spot something out of date?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.