Texas county rules
Shelby County, TX vacation rental rules and taxes
Shelby County covers the north end of Toledo Bend. There’s no county rental permit or county hotel tax. The City of Center reported a 7% city hotel tax, which Airbnb doesn’t collect.
Checked against official sources November 8, 2026County hotel tax
None reported
Shelby County doesn’t report a county hotel tax to the Comptroller.Source
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. Outside cities, only the state tax applies. Inside Center, register and file the 7% city hotel tax with the city.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
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 Spot something out of date?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.