Smith County, Texas
Tyler, TX vacation rental requirements
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.
Checked against official sources November 8, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Tyler’s 7% rate appears in the Comptroller’s 2025 data under the name Tyler (listed as a county row). We found no rental ordinance in November 2026; confirm with the city.
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
Smith County, Texas
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
City of Tyler, Texas
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. Tyler’s 7% city hotel tax isn’t collected by Airbnb. Register and pay it through the city’s short-term rental tax portal (tylertx.hdlgov.com).Source
Ask about zoning and deed restrictions
Ask the City of Tyler whether zoning allows a short-term rental at your address. Check your deed restrictions and HOA rules too.
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
- Tax Info · City of Tyler Finance Department
- Texas Airbnb market data (active listings) · AirROI
- Local Hotel Occupancy Tax Reporting 2025 · Texas Comptroller of Public Accounts (data.texas.gov)
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.