State Framework
Understand the statewide rules, tax layer, and authority given to cities and counties.
State guide
Texas Short-Term Rental Laws: State Rules, Taxes, and Local Permits
Texas STR rules explained with current official sources: statewide duties, local permit boundaries, tax responsibility, failure points, and an address-level action plan.
- 100+ U.S. cities
- Official sources
- Address used only for local rules
Compliance layers
Four Layers to Verify Before Your Texas Property Goes Live.
Local Permit
Match the address to the correct city or town permit, notice, renewal, and operating rules.
Tax Obligations
Check state and local licensing, filing, and marketplace collection responsibilities.
County Records
Verify the separate rental-registration or property-record steps for the relevant county.
Direct answer
Texas STR rules at a glance
Texas has no single statewide STR operating permit. Cities and some counties control local permits, zoning, and operating rules, while Texas treats an STR as a hotel for occupancy tax. The state rate is 6%; cities, counties, and special districts may add separately administered local hotel taxes. Confirm the address, platform agreement, and direct-booking responsibility before charging guests.
- State definition
- Texas Tax Code Chapter 156 includes a short-term rental in the definition of a hotel for hotel-occupancy-tax purposes.The Comptroller describes STRs as residential property rented to a person who is not a permanent resident—generally 29 days or less.
- State rate
- The state hotel occupancy tax rate is 6% of the taxable room price.State tax generally applies to rooms costing $15 or more per day.
- Local taxes
- Cities, certain counties, and special-purpose districts can impose additional local hotel taxes.The Comptroller handles the state tax; local authorities handle their own taxes.
- Platform responsibility
- A platform that agrees to collect and remit state HOT for the owner must do so; otherwise the owner remains responsible.The owner should verify the agreement and retain statements for each property.
State compliance is not address approval
Use the statewide rules below as the base layer, then verify the exact city, county, parcel, dwelling, and booking channel. A tax account or platform listing does not by itself authorize an STR in Texas.
Warning
Local decision rule
Decide which Texas rules control the address
Texas creates a uniform 6% state tax but not a uniform operating permit or total rate. A Houston, Austin, San Antonio, Dallas, or unincorporated-county address can have different local authorization and overlapping local taxes. Build the property file around exact boundaries and named taxing authorities rather than a statewide tax shortcut.
Resolve city and county boundaries
Use the parcel, not just the postal city, to identify local permit and every hotel-tax authority.
RequiredCheck local operating law separately
The state tax code does not create an STR license or override a city zoning/permit program, HOA covenant, or deed restriction.
RequiredTest permanent-resident treatment
A guest occupying at least 30 consecutive days can qualify; written advance notice changes when the exemption begins under the Comptroller FAQ.
Required
Money and filings
Texas tax, platform, and recordkeeping split
A business responsible for state HOT submits the Comptroller’s hotel occupancy questionnaire and files under the assigned reporting period. Use that rule as the starting point for a Texas booking-channel ledger that names the collector, government destination, return, and closeout evidence.
- State account
- A business responsible for state HOT submits the Comptroller’s hotel occupancy questionnaire and files under the assigned reporting period.
- Reporting cadence
- Chapter 156 uses monthly reporting unless the taxpayer qualifies for quarterly filing under the statutory thresholds.
- Local registration
- Register and file directly with each applicable local authority even when the state account is active.
Failure conditions
Mistakes that can invalidate a Texas STR plan
Local city, county, venue, or special-district hotel taxes can apply and are not administered through the state return. The additional Texas failure conditions below also change eligibility, the responsible filer, the amount due, or the evidence needed to defend the operation.
Paying only the 6% state tax
Local city, county, venue, or special-district hotel taxes can apply and are not administered through the state return.
RequiredAssuming the platform remits without an agreement
The owner remains responsible when the platform has not agreed to collect and remit state HOT on the owner’s behalf.
RequiredStarting the 30-day exemption incorrectly
Advance written notice can make a qualifying permanent resident exempt from the notice date; without it, the FAQ describes tax for the first 30 days and exemption thereafter.
Required
Address-specific rules
Texas city and county STR guides
Statewide Texas rules cannot decide the local permit for a parcel. After confirming the property is inside the named jurisdiction, use its guide for the applicable zoning, documents, fees, renewal, and enforcement path.
Austin Short-Term Rental Laws
Austin Short-Term Rental Operating License, eligibility, tax, documents, operating rules, and renewal.
Houston Short-Term Rental Laws
Houston Short-Term Rental Certificate of Registration, eligibility, tax, documents, operating rules, and renewal.
San Antonio Short-Term Rental Laws
San Antonio Short Term Rental Permit, eligibility, tax, documents, operating rules, and renewal.
FAQs
Frequently Asked Questions
What is the Texas state STR tax rate?
The state hotel occupancy tax rate is 6% of the taxable room price; additional local hotel taxes may apply.
Does Texas have a statewide Airbnb license?
The official state sources reviewed establish hotel-tax duties, not one statewide STR operating license. Local governments control permit and land-use rules.
Does Airbnb always pay Texas hotel tax for an owner?
Only if the platform has agreed to collect and remit the applicable state HOT on the owner’s behalf. Otherwise the property owner is responsible.
When is a Texas guest a permanent resident for HOT?
The Comptroller describes at least 30 consecutive days. Written advance notice affects when the exemption begins, and an interruption can void it.