LicensedRental

Texas county rules

Smith County, TX vacation rental rules and taxes

Smith County’s rentals are mostly in Tyler. The county has no rental permit or county hotel tax; outside cities only the 6% state tax and deed restrictions apply.

Checked against official sources November 8, 2026
Market
Tyler about 325 Airbnb listings
County rental rules
None
Texas counties can’t zone.Source
County hotel tax
None reported
Smith County doesn’t report a county hotel tax to the Comptroller.Source

What to do

  1. Then pick your city

    Texas counties can’t zone, so rental permits and the city hotel tax are set by each city. Pick your city, or the unincorporated page if there is one for your area.Source

Towns

Full guide

Tyler

We found no short-term rental permit in Tyler. Stays owe the 6% state tax and Tyler’s 7% city hotel tax, which Airbnb doesn’t collect; pay it through the city’s online short-term rental tax portal.

Sources

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 Spot something out of date?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.