Short-Term Rental Regulations in Texas
State Overview
Texas does not preempt local STR regulation — each city sets its own rules. The state imposes a 6% State Hotel Occupancy Tax in addition to any local taxes. Cities in Texas
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Austin | ✓ Required | 15% | No limit | No | → |
| Dallas | Not required | 15% | No limit | No | → |
| Houston | ✓ Required | 13% | No limit | No | → |
| San Antonio | ✓ Required | 16.75% | No limit | Varies | → |
Texas' STR Landscape
Texas does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 6% State Hotel Occupancy Tax in addition to local taxes.
Regulation varies significantly across cities. Some cities (San Antonio) require primary residence, while others (Austin, Houston) allow non-owner-occupied rentals. Tax rates vary from 13% to 16.75%.
Other States
Alabama 1 city Arizona 5 cities California 12 cities Colorado 5 cities District of Columbia 1 city Florida 10 cities Georgia 3 cities Hawaii 2 cities Illinois 1 city Indiana 1 city Kentucky 1 city Louisiana 1 city Maryland 1 city Massachusetts 1 city Michigan 1 city Minnesota 1 city Missouri 2 cities Nevada 1 city New Jersey 1 city New Mexico 1 city New York 1 city North Carolina 2 cities Oregon 2 cities Pennsylvania 1 city South Carolina 4 cities Tennessee 4 cities Utah 2 cities Virginia 1 city Washington 1 city Wisconsin 1 city