Abilene, TX vacation rental requirements

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

Texas hotel occupancy tax →

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

Then your city

Texas counties can’t zone, so rental rules come from the city your home is in. Outside city limits there’s usually no permit, but deed restrictions and HOA rules may limit rentals. Pick your city.Source

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. Airbnb collects Abilene’s 7% city hotel tax. The city also reports a 2% venue tax to the Comptroller; ask the city whether you must file it yourself on Airbnb stays. For direct bookings, register with the city and file both.Source

Ask the city about a permit

Ask the City of Abilene whether zoning allows a short-term rental at your address and whether you need a permit or registration. Check your deed restrictions and HOA rules too.