State Airbnb laws2026 39 sources cited

Texas Short-Term Rental Laws & Hotel Tax (2026)

Airbnb-style rentals are legal in Texas with no state license; each city sets its own permit rules, and every stay under 30 nights pays 6% state hotel tax plus local hotel tax, capped at 17% combined.1,11,14,15,16,26,29,31

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 36 official sources and 2 Airbnb help pages. Not legal advice.

The short answer

Texas Airbnb Laws in Brief

  • No state license: cities decide. Houston charges $275 a year, Austin $736.60 for two years, San Antonio $450 or $1,000 for three years.
  • The 6% state hotel tax applies to stays of 29 nights or less and Airbnb collects it; city and county taxes bring the total to as much as 17%.
  • State law caps a city fine at $500 per violation, or $2,000 for zoning, fire-safety and health ordinances.
  • Dallas's 2023 short-term rental ordinances are blocked by a court injunction while the Supreme Court of Texas hears the city's appeal.

At a glance

Texas Short-Term Rental Laws at a Glance

State license required
No
Next rule change
Jan 1, 2027

The laws in brief

The rules a Texas host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Texas Short-Term Rental Laws at a Glance
TopicRule
PermitCities set the rules1,8
WhereNo county zoning outside city limits10,38
Building rulesHOA rules and deed restrictions still apply1
Minimum stay30 consecutive days ends the short-stay rules6,17
GuestsPort Aransas: occupancy set by sleeping rooms27
Listing displaySouth Padre Island: license number in every ad30
PlatformsAirbnb collects the state tax6,37
SafetyFredericksburg: annual inspection33,34

Your home

Can You Host an Airbnb in Texas? It Depends on the Home

Whether you can host in Texas turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

Allowed statewide, but inside the city limits of Houston, Austin, San Antonio, Galveston, Port Aransas, South Padre Island and Fredericksburg you need the city's registration, permit or license. Dallas's program is blocked by a court order, and the 6% state hotel tax applies everywhere.1,6,11,14,17,21

A room in your home with you present

Allowed with conditions

The state hotel tax covers the rental of all or part of a residential property, and Houston's definition reaches any portion of a dwelling unit rented for under 30 days, so a rented room is covered there. Fredericksburg has a separate permit category for rooms in an owner's principal residence.6,11,33

A second home or investment property you don't live in

Allowed with conditions

Possible in most of the largest markets, with limits: San Antonio's non-owner-occupied Type 2 permit is limited to 12.5% of homes on a block face, Austin limits an individual to two units on a single-family site, and Fredericksburg permits unoccupied rentals inside the city limits.14,19,33

A home in an HOA or deed-restricted subdivision

Allowed with conditions

The city's permit does not override private rules: state law leaves HOAs free to enforce their own rules and deed restrictions, and the Supreme Court of Texas has held that covenants silent on short stays do not by themselves bar them. Check the subdivision's recorded restrictions first.1,9

A rural home outside city limits

Allowed

Counties generally have no zoning authority, so there is usually no county permit, but the 6% state hotel tax and any county or city hotel tax still apply; Fredericksburg, for example, requires no permit in its extra-territorial jurisdiction but still collects its 7% hotel tax there.10,32,33,38

Permit

Do You Need a License for Airbnb in Texas?

No. Hosts inside the city limits of Houston, Austin, San Antonio, Galveston, Port Aransas, South Padre Island and Fredericksburg. Dallas's program is blocked by a court order, and rentals in unincorporated areas generally need no county permit.1,11,14,15,16,26,29,31

Issued by
City governments, for example Houston Administration and Regulatory Affairs, Austin Development Services and San Antonio Development Services
Valid for
Validity depends on the city: Houston registrations are annual, Galveston and Port Aransas registrations expire every December 31, Austin licenses last two years and San Antonio permits last three years.
On listings
The number must appear on every listing
Platform checks
Houston will notify platforms to remove unregistered listings from January 1, 2027, Austin platforms must remove unlicensed listings on the city's request since July 1, 2026, and Galveston sends invalid registration numbers to the listing platforms for removal.

Fees

Fees
FeeAmount
Houston certificate of registrationPer rental property, plus a $33.56 administrative fee per application (2026).$275
Austin new operating licenseLicense fee of $642.00 plus a $94.60 notification fee; renewal is $369.60.$736.60
San Antonio Type 1 permit (owner or operator lives on site)Fee for a three-year permit; the city adds an 8% surcharge to application fees.$450
San Antonio Type 2 permit (not owner-occupied)Fee for a three-year permit; the city adds an 8% surcharge to application fees.$1,000
Galveston registrationPer rentable unit, due by December 31 each year; a $500 late fee applies after that date.$250
Port Aransas registration (efficiency or one bedroom)Plus $100 for each additional bedroom; registrations expire every December 31 and are not prorated.$200
South Padre Island licensePer rental unit.$125

Who qualifies

  • Houston: a certificate of registration for every dwelling rented under 30 consecutive days
  • Austin: an operating license for every rental; individuals may run up to two units on a single-family site; tenants need the landlord's permission
  • San Antonio: Type 1 permit where the owner or operator lives on the property, Type 2 where not (limited to 12.5% of homes on a block face)
  • Fredericksburg: permit inside city limits only; none in the extra-territorial jurisdiction
  • Galveston, Port Aransas and South Padre Island: annual registration or license for each rental unit

How to apply

  1. Confirm whether the property is inside city limits; outside them there is generally no county zoning or permit, though hotel tax still applies.
  2. Apply on the city's own portal, for example Houston's registration portal, San Antonio's BuildSA or the Galveston and Port Aransas online registration.
  3. Put the city-issued number on every listing, and give it to the platform where the city requires that.
  4. Open a city hotel tax account where Airbnb does not collect the local tax, such as in Dallas, Port Aransas, South Padre Island and Fredericksburg.

Permit rules

Cities set the rules
Texas law expressly leaves cities free to adopt and enforce ordinances regulating the operation of short-term rental units, so permits, fees and limits differ from one city to the next.1,8 In force since June 12, 2025
Airbnb collects the state tax
Platforms that agree to collect, such as Airbnb, remit the state hotel tax, so a host who rents only through them does not file a state return; city and county tax is handled separately.6,37
Houston: certificate of registration
Houston requires a certificate of registration for any dwelling rented for fewer than 30 consecutive days; the ordinance took effect on January 1, 2026.11,13 Applies to: Houston · In force since January 1, 2026
Houston: unregistered listings removed from 2027
Houston hosts give the listing platform the city-issued registration number, and from January 1, 2027 the city will notify platforms to remove listings that lack a certificate.11 Applies to: Houston · Takes effect January 1, 2027
Austin: operating license, valid two years
Every short-term rental in Austin needs an operating license, and licenses are now valid for two years instead of one.14 Applies to: Austin · In force since October 1, 2025
San Antonio: Type 1 and Type 2 permits
San Antonio issues a permit for each short-term rental unit inside city limits, Type 1 where the owner or operator lives on the property and Type 2 where they do not.17,19 Applies to: San Antonio
Galveston: $250 annual registration
Galveston short-term rental owners register each rentable unit with the city and pay $250 a year; registration expires every December 31.25,26 Applies to: Galveston
South Padre Island: license number in every ad
South Padre Island hosts apply for a short-term rental license from the city and must list the license number in all advertisements of the property.30 Applies to: South Padre Island
Fredericksburg: permit inside city limits
Fredericksburg requires a short-term rental permit for any dwelling rented for fewer than 30 days within the city limits.33 Applies to: Fredericksburg

Who can host

What Texas Cities and Counties Can and Can't Regulate

HOA rules and deed restrictions still apply
The same 2025 law leaves homeowners' associations and other private parties free to enforce their own rules and deed restrictions, so a subdivision's covenants can limit rentals even where the city allows them.1 In force since June 12, 2025
Silent covenants do not bar short stays
The Supreme Court of Texas held in 2018 that covenants limiting a lot to residential use, and silent on short stays, did not prohibit short-term rentals, so a host reads the exact wording of the subdivision's deed restrictions.9 In force since May 25, 2018
No county zoning outside city limits
Texas counties have limited land-use authority that does not include zoning, so a rental in an unincorporated area generally faces no county zoning permit, though hotel tax and any deed restrictions still apply.10,38 Applies to: Unincorporated areas
Austin: unit and distance limits
In Austin an individual may operate up to two short-term rental units on a single-family site, and further rentals elsewhere only if at least 1,000 feet apart.14 Applies to: Austin · In force since October 1, 2025
San Antonio: Type 2 capped at 12.5% of a block face
Type 1 rentals have no density limit; Type 2 rentals in single-family areas are limited to 12.5% of the homes on a block face, and exceeding that needs a special exception from the Board of Adjustment.19 Applies to: San Antonio
Fredericksburg: no permit in the ETJ, but tax is due
Rentals in Fredericksburg's extra-territorial jurisdiction (ETJ), the unincorporated area around the city, do not need the permit, but the owner must still remit the city hotel tax.32,33 Applies to: Fredericksburg

Local rules

Local Rules in Texas's 8 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Texas's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

The largest markets and how each registers rentals
MarketLocal registration
Houston Harris CountyRequired
Austin Travis CountyRequired
San Antonio Bexar CountyRequired
Dallas Dallas CountyNone
Galveston Galveston CountyRequired
Port Aransas Nueces CountyRequired
South Padre Island Cameron CountyRequired
Fredericksburg Gillespie CountyRequired

  1. 1. Houston

    Harris County

    Houston requires a certificate of registration for any dwelling rented for fewer than 30 consecutive days, at $275 a year per property plus a $33.56 administrative fee (2026). The ordinance took effect on January 1, 2026, and the city will start notifying platforms to remove unregistered listings on January 1, 2027. Airbnb collects the 7% city tax along with the Harris County and Houston Sports Authority taxes.6,11,12,13,36,39

    • Certificate of registration; $275 a year per property, plus a $33.56 administrative fee (2026)
    • Fine: $100 to $500 a day without a certificate
    • City-issued registration number goes to the listing platform; removal notices to platforms begin January 1, 2027
    • Hotel tax: 6% state, 7% city, 2% Harris County and 2% Houston Sports Authority, 17% in all

  2. 2. Austin

    Travis County

    Every short-term rental in Austin needs an operating license: $736.60 for a new two-year license and $369.60 to renew. An individual may run up to two units on a single-family site, and tenants may operate with their landlord's permission. Airbnb collects the 11% city hotel tax, and the city's platform rules took effect on July 1, 2026.14,37

    • Operating license required; new $736.60, renewal $369.60, valid two years
    • Single-family sites: up to two units per individual; other rentals 1,000 feet apart
    • Tenants may operate with their landlord's permission
    • Platforms collect the 11% hotel tax; platform rules took effect July 1, 2026

  3. 3. San Antonio

    Bexar County

    San Antonio requires a permit for every short-term rental inside city limits, Type 1 where the owner or operator lives on the property and Type 2 where not. The city lists application fees of $450 for Type 1 and $1,000 for Type 2, for a permit valid for three years, and Type 2 rentals in single-family areas are limited to 12.5% of homes on a block face. Airbnb collects the 9% city hotel tax.15,17,18,19,37

    • Permit for each unit inside city limits; valid three years
    • Application fees: Type 1 $450, Type 2 $1,000 (plus an 8% surcharge)
    • Type 2 limited to 12.5% of homes on a block face; Type 1 has no density limit
    • Citation of up to $500 a day for operating in violation of the ordinance

  4. 4. Dallas

    Dallas County

    Dallas approved a short-term rental zoning ordinance and a registration ordinance on June 14, 2023, but a temporary injunction filed on December 6, 2023 bars the city from enforcing them, so rentals continue. The city's petition is before the Supreme Court of Texas, where briefing on the merits was ordered on March 27, 2026. Hosts must still register with the City Controller and pay the 9% city hotel tax.21,22,23,24,35,37

    • 2023 zoning and registration ordinances are blocked by a temporary injunction
    • Supreme Court of Texas case No. 25-0748 is in merits briefing
    • Hotel tax: 9% city rate, registered and filed with the City Controller
    • State hotel tax of 6% is collected by Airbnb

  5. 5. Galveston

    Galveston County

    Galveston has required short-term rentals to register since 2015, and from October 1, 2025 the city itself handles registration and hotel tax collection. The annual fee is $250 per rental unit and the GVR registration number must appear on every listing. Violations are Class C misdemeanors with fines of up to $500 per offense, and Airbnb collects the 9% city hotel tax.3,25,26,37

    • GVR registration number for each rentable unit; $250 a year
    • Registration renews by December 31; invalid numbers are sent to the platforms for removal
    • Fine: up to $500 per offense, each day a separate offense
    • Hotel tax: 9% city rate, collected by Airbnb

  6. 6. Port Aransas

    Nueces County

    Port Aransas requires a permit for any rental of 30 days or less, with an annual registration fee of $200 for an efficiency or one-bedroom unit plus $100 for each additional bedroom from November 1, 2025. Occupancy is set by the number of sleeping rooms, a local contact must resolve complaints within an hour, and daily rentals are limited to areas zoned R-2 or higher. The city's 9% hotel tax, which Airbnb does not collect, brings the total with the state tax to 15%.27,28,29

    • Registration fee from November 1, 2025: $200 for efficiency or 1 bedroom, plus $100 per extra bedroom
    • Maximum occupancy: sleeping rooms x 2, plus 4
    • 24/7 local contact must resolve complaints within one hour
    • City hotel tax 9%, filed monthly by the host; 15% with the state tax

  7. 7. South Padre Island

    Cameron County

    South Padre Island requires a short-term rental license for each rental unit, with the license number shown in every advertisement. The annual license fee is $125 per unit, and violations can be fined up to $500. The city hotel tax is 10.5%, filed monthly through the city's portal, and with the 0.5% Cameron County tax and the 6% state tax the total is 17%.4,30,31

    • Short-term rental license for each unit; annual fee $125 per unit since May 1, 2023
    • License number must appear in all advertisements
    • Fine: up to $500 for each offense
    • Hotel tax: 10.5% city, 0.5% county and 6% state, 17% in all

  8. 8. Fredericksburg

    Gillespie County

    Fredericksburg requires a short-term rental permit for any dwelling rented for fewer than 30 days inside the city limits, with an annual inspection, under an ordinance effective January 1, 2024. Rentals in the surrounding extra-territorial jurisdiction (ETJ) need no permit but must still pay the city's 7% hotel tax, which Airbnb and VRBO do not remit.32,33,34

    • Permit required inside city limits; none in the ETJ
    • Inspection before a new permit is issued and every year on renewal
    • City hotel tax 7%, filed quarterly by the host, including in the ETJ
    • Late hotel tax: 15% penalty once delinquent for a fiscal quarter

Taxes

Texas Short-Term Rental Taxes

6% state tax on every stay of 29 nights or less, plus a city tax of 7% to 11% and, in some places, county and venue taxes; state law caps the combined rate at 17%. Houston, Austin and South Padre Island reach 17%, Dallas, Galveston and Port Aransas 15%, Fredericksburg 13%, and San Antonio 15% or more depending on the Bexar County rate.

Texas Short-Term Rental Taxes
TaxRateCollected by
Texas state hotel occupancy tax 6% of the listing price, including the cleaning fee, on stays of 29 nights or less6%5,37Airbnb
City hotel occupancy tax (cities where Airbnb collects) Set by each city: 7% in Houston, 9% in San Antonio, Galveston, Corpus Christi and El Paso, 11% in Austin—37Airbnb
County and venue hotel taxes (Harris County) Harris County 7% in unincorporated areas or 2% inside cities, plus 2% for the Houston Sports Authority—6,37Airbnb
City hotel occupancy tax (cities where the host files) Set by each city: 7% in Fredericksburg, 9% in Dallas and Port Aransas, 10.5% in South Padre Island—23,28,30,32,35Host

What the host still handles

  • The Texas Comptroller, by sending Form AP-102 (Hotel Occupancy Tax Questionnaire) to the local field office, only for bookings taken outside a platform that collects the state tax (own website or non-collecting platforms); returns are due by the 20th of the month after each month, or quarter if qualified
  • A city hotel tax account where the city is not covered by Airbnb's collection (Dallas through the City Controller, Port Aransas, South Padre Island and Fredericksburg)
  • The city short-term rental registration, permit or license, where the city has one5,6,7,37

Operating rules

Operating Rules for Texas Short-Term Rentals

6% state hotel tax on every short stay
Every rental of a home, apartment or room to a guest who is not a permanent resident (29 days or less) pays the 6% Texas hotel occupancy tax, which is charged on the listing price including the cleaning fee.6,37
30 consecutive days ends the short-stay rules
The state hotel tax covers houses and apartments rented for less than 30 consecutive days, and most cities define a short-term rental by the same cut-off.6,17
Direct bookings: the host files state tax
Rentals taken on a host's own website or through a platform that does not collect are the host's to collect from the guest and pay to the Comptroller.6
Cities and counties add hotel tax, capped at 17%
Cities may add a hotel tax of generally up to 7%, some add a venue tax and some counties levy their own, but state, county, city and venue taxes together cannot exceed 17%.6,7
State caps what a city can fine
A Texas city can fine up to $500 for violating an ordinance, and up to $2,000 where the ordinance governs fire safety, zoning or public health and sanitation.2
Dallas: ordinances blocked by court order
A temporary injunction filed on December 6, 2023 bars Dallas from enforcing its two 2023 short-term rental ordinances, and the city's appeal is pending before the Supreme Court of Texas.21,24 Applies to: Dallas · In force since December 6, 2023
Port Aransas: occupancy set by sleeping rooms
A Port Aransas rental's maximum occupancy is its number of sleeping rooms times two plus four guests, or plus six for homes over 3,250 square feet.27 Applies to: Port Aransas
Fredericksburg: annual inspection
A Fredericksburg permit needs a passing inspection before issue, on transfer to a new owner, after complaints or changes to the structure, and every year on renewal.33,34 Applies to: Fredericksburg

Fines

How to Avoid Airbnb Fines in Texas

Fines in Texas fall on hosting outside the rules above. With the rules followed, none of the fines below apply.

  • Texas cities may fine up to $500 for violating an ordinance, and up to $2,000 where the ordinance governs fire safety, zoning or public health and sanitation.2
  • Houston: $100 to $500 for each day of operating without a certificate of registration.12
  • San Antonio: a citation of up to $500 a day for each day a property stays in violation of the short-term rental ordinance after a 14-day notice.18
  • Galveston: a Class C misdemeanor with a fine of up to $500 per offense for failing to register or pay hotel tax, with each day a separate offense.25
  • South Padre Island: a fine of up to $500 for each offense under the short-term rental article.4
  • State hotel tax filed late: $50 for each late report, plus 5% of the tax if paid 1 to 30 days late and 10% if paid after that.5
  • Fredericksburg: a 15% penalty on city hotel tax that has been delinquent for at least one fiscal quarter.32

Changes

What's Changed in Texas's Airbnb Rules, and What's Next

One change is scheduled after October 20, 2026; the most recent rules are listed first.

  1. January 1, 2027 Upcoming
    Houston starts notifying platforms to remove unregistered listings

    From January 1, 2027, Houston will notify platforms to remove short-term rental listings that lack a certificate of registration.11

  2. October 1, 2026
    San Antonio raises short-term rental permit fees

    City Council approved new permit fees on September 17, 2026; from October 1, 2026 a three-year permit costs $450 for Type 1 and $1,000 for Type 2.15

  3. July 1, 2026
    Austin platform rules take effect

    Austin's rules for online platforms that host short-term rentals went into effect on July 1, 2026.14

  4. March 27, 2026
    Supreme Court of Texas orders briefing in the Dallas case

    The Supreme Court of Texas ordered briefs on the merits in City of Dallas v. Dallas Short-Term Rental Alliance (No. 25-0748); the docket shows briefs filed through October 14, 2026 and no argument date.24

  5. January 1, 2026
    Houston ordinance takes effect

    Houston's short-term rental registration ordinance took effect on January 1, 2026.13

  6. November 13, 2025
    Galveston adopts Ordinance 25-060

    Galveston City Council adopted amendments to the short-term rental chapter on November 13, 2025.3

  7. November 1, 2025
    Port Aransas raises registration fees

    From November 1, 2025 Port Aransas charges $200 for an efficiency or one-bedroom short-term rental plus $100 for each additional bedroom.29

  8. October 1, 2025
    Galveston takes over registration and hotel tax collection

    The City of Galveston began handling short-term rental registration and hotel tax collection on October 1, 2025.25

  9. October 2025
    Austin licenses run two years

    Austin's October 2025 changes made licenses valid for two years, added unit limits, and let tenants operate with landlord permission.14

  10. June 12, 2025
    H.B. 2464 takes effect

    The home-based business law limits what cities can require of home businesses but states that it does not stop a municipality from adopting or enforcing an ordinance regulating short-term rental units.1,8

  11. December 6, 2023
    Court blocks Dallas short-term rental ordinances

    A temporary injunction filed on December 6, 2023 prohibits Dallas from enforcing its zoning and registration ordinances for short-term rentals.21

Listing data

What Texas's Listings Show

What officials report

3,309
San Antonio active short-term rental permits · as of September 2024San Antonio reported 3,309 active permits in its FY 2024 annual report, 23% Type 1 (owner-occupied) and 77% Type 2 (not occupied by the owner).20

Earnings

What Could a Short-Term Rental in Texas Earn?

For a specific address, the short-term rental calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Texas Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in Texas?

Yes. Texas has no statewide ban or license, and state law expressly leaves cities free to regulate short-term rental units, so legality depends on the city. Houston, Austin, San Antonio, Galveston, Port Aransas, South Padre Island and Fredericksburg each require a city registration, permit or license.1,11,14,17,26,27,30,33

Do I need a permit for Airbnb in Texas?

Not from the state, but most large cities require one. Houston requires a certificate of registration, Austin an operating license, San Antonio a Type 1 or Type 2 permit, and Galveston, Port Aransas and South Padre Island an annual registration or license.11,14,17,26,29,30

How much does a short-term rental permit cost in Texas?

Fees are set by each city: Houston $275 a year, Austin $736.60 for a new two-year license, San Antonio $450 (Type 1) or $1,000 (Type 2) for three years, Galveston $250 a year, Port Aransas $200 plus $100 per extra bedroom a year, and South Padre Island $125 a year.12,14,15,26,29,31

Can I rent a home I don't live in?

Usually yes, with limits. San Antonio issues non-owner-occupied Type 2 permits only up to 12.5% of homes on a block face, Austin lets an individual run up to two units on a single-family site, and Fredericksburg permits unoccupied rentals inside the city limits.14,19,33

Does Airbnb collect hotel tax in Texas?

It collects the 6% state hotel tax on every Texas stay of 29 nights or less, and the city tax in Houston, Austin, San Antonio, Galveston, Corpus Christi and El Paso. Port Aransas and Fredericksburg say Airbnb does not remit their city taxes, so the host files those directly.28,32,37

What is the total hotel tax on an Airbnb stay in Texas?

The state charges 6% and cities add generally up to 7%, with venue and county taxes on top; the combined rate cannot exceed 17%. Houston is 17% and Austin 17%, and San Antonio at least 15%, based on the rates Airbnb lists.6,7,37

What is the fine for an illegal short-term rental in Texas?

State law caps a city fine at $500 per violation, or $2,000 for zoning, fire-safety and public-health ordinances. Houston fines $100 to $500 a day without a certificate, San Antonio up to $500 a day, and Galveston up to $500 per offense.2,12,18,25

Can my HOA ban short-term rentals?

It can enforce its own rules and deed restrictions, which Texas law leaves untouched. The Supreme Court of Texas held in 2018 that covenants restricting a lot to residential use, and silent on short stays, did not prohibit them, so the exact wording of the restrictions matters.1,9

Are short-term rentals allowed in Dallas?

Yes for now. Dallas approved zoning and registration ordinances in June 2023, but a temporary injunction filed on December 6, 2023 bars their enforcement, and the city's appeal is pending before the Supreme Court of Texas. Hosts still register with the City Controller and pay the 9% city hotel tax.21,22,23,24

Is there a limit on how many nights I can host in Texas?

The state hotel tax treats a stay of 30 consecutive days or more as a permanent residence, so a rental under 30 nights is a short-term rental. Limits on how many homes can be rented come from city programs, such as San Antonio's block-face cap for non-owner-occupied rentals.6,19

Do I have to collect Texas state hotel tax myself?

Only for bookings taken outside a platform that collects the state tax, such as your own website. A host who rents only through a collecting platform like Airbnb does not collect or remit state hotel tax, but still contacts the city and county about local tax.6

When is Texas hotel tax due?

State returns are due on the 20th day of the month after each calendar month, or after the quarter for filers who qualify. A late report costs $50, plus 5% of the tax if paid 1 to 30 days late and 10% after that.5

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. H.B. 2464, 89th Legislature (enrolled): authority of a municipality to regulate a home-based business · Texas Legislature
  2. 2. Texas Local Government Code, Chapter 54, Section 54.001 · Texas Legislature
  3. 3. Ordinance 25-060: Chapter 19 Short Term Rentals amendments (adopted November 13, 2025) · City of Galveston
  4. 4. Article VII. Short Term Rentals, Sec. 11-220 · City of South Padre Island
  5. 5. Hotel Occupancy Tax · Texas Comptroller of Public Accounts
  6. 6. Hotel Occupancy Tax FAQs · Texas Comptroller of Public Accounts
  7. 7. Local Hotel Occupancy Tax Overview · Texas Comptroller of Public Accounts
  8. 8. H.B. 2464 bill history · Texas Legislature
  9. 9. Tarr v. Timberwood Park Owners Association, Inc., No. 16-1005 · Supreme Court of Texas
  10. 10. FAQ: How is my property zoned in the County? · Bexar County
  11. 11. Short-Term Rentals · City of Houston Administration and Regulatory Affairs
  12. 12. Houston City Council approves short-term rental ordinance (April 17, 2025) · City of Houston Administration and Regulatory Affairs
  13. 13. Newly Adopted Short-Term Rental Ordinance Effective January 1, 2026 · Houston Permitting Center
  14. 14. Short-Term Rentals · City of Austin Development Services Department
  15. 15. Registering a Short-Term Rental Permit · City of San Antonio Development Services Department
  16. 16. STR Permits · City of San Antonio Development Services Department
  17. 17. Application for Short Term Rental (STR) Permit · City of San Antonio Development Services Department
  18. 18. Short Term Rentals: Application, Permits and Enforcement fact sheet · City of San Antonio Development Services Department
  19. 19. Current Short-Term Rental Ordinance · City of San Antonio Development Services Department
  20. 20. Short Term Rentals Annual Report FY 2024 · City of San Antonio Development Services Department
  21. 21. Short-Term Rentals · City of Dallas Code Compliance Services
  22. 22. Planning and Development: Short-Term Rentals · City of Dallas
  23. 23. Short-Term Rentals (Hotel Occupancy Tax) · City of Dallas City Controller's Office
  24. 24. City of Dallas v. Dallas Short-Term Rental Alliance, No. 25-0748 (case docket) · Supreme Court of Texas
  25. 25. Ordinances, Authorization and Penalties · City of Galveston
  26. 26. Frequently Asked Questions (short-term rental program) · City of Galveston
  27. 27. Short Term Rental Information (December 2025) · City of Port Aransas
  28. 28. Hotel/Motel Occupancy Tax Information (December 2025) · City of Port Aransas
  29. 29. Notice of Updated Short-Term Rental (STR) and Hotel Registration Fees · City of Port Aransas
  30. 30. Hotel Occupancy Tax · City of South Padre Island
  31. 31. Council agenda item: Annual Short Term Rental Licensing Fee · City of South Padre Island
  32. 32. Hotel Occupancy Taxes · City of Fredericksburg
  33. 33. Short-Term Rental Permit: Frequently Asked Questions · City of Fredericksburg
  34. 34. Short-Term Rentals · City of Fredericksburg
  35. 35. Short-Term Rentals (Hotel Occupancy Tax) · City of Dallas City Controller's Office
  36. 36. 2026 Fee Increase Notice · Houston Permitting Center
  37. 37. Occupancy tax collection and remittance by Airbnb in Texas · Airbnb Help Center
  38. 38. What You Need to Know About Land-Use Restrictions in Texas · Texas Real Estate Research Center, Texas A&M University
  39. 39. Hosting in Houston, Texas · Airbnb Help Center