Texas county rules
Sabine County, TX vacation rental rules and taxes
Sabine County holds much of the Texas shore of Toledo Bend, around Hemphill. There’s no county rental permit, but the county reported a 6% county hotel tax, which Airbnb doesn’t collect. Ask the county how to file it.
Checked against official sources November 8, 2026What 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. Sabine County reported a 6% county hotel tax for 2025. Airbnb doesn’t collect it; ask the county treasurer or auditor how to register and file.Source
Read your subdivision rules
Outside cities there’s no rental permit; deed restrictions and lake subdivision rules are the main limits. The City of Hemphill didn’t report a city hotel tax; ask the city if your home is inside its limits.Source
Sources
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
- County zoning authority (Local Government Code ch. 231) · Texas Legislature
- 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 Spot something out of date?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.