Texas county rules
Willacy County, TX vacation rental rules and taxes
Willacy County’s rental market is Port Mansfield, an unincorporated fishing town on the Laguna Madre, with no rental permit. State law lets the county zone its part of Padre Island. Raymondville charges a 5% city hotel tax; the county doesn’t report one.
Checked against official sources November 8, 2026We didn’t search for Willacy County hotel tax or Port Mansfield rules beyond the Comptroller data in November 2026.
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. Port Mansfield isn’t in a city, so only the state tax applies unless the county or a district adds one; ask the county before you list. Inside Raymondville, stays also owe the city’s 5% hotel tax, which Airbnb doesn’t collect.Source
Check your deed restrictions
Port Mansfield subdivisions may have deed restrictions on rentals. Read yours before you list.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 Spot something out of date?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.