Laredo, TX Accessory Structures: ADU Rental Restrictions (2026)

Long-term rental (30 days or more) of an ADU is generally permitted in Laredo provided the property owner continues to occupy either the principal dwelling or the ADU as required by the Special Use Permit condition and any recorded restriction. Short-term rental (rentals of less than 30 days) of an ADU is governed by both state and local rules: the Texas state hotel occupancy tax (6%) under Texas Tax Code Chapter 156 applies to all stays under 30 days, and Laredo's local hotel occupancy tax under Texas Tax Code Chapter 351 (up to 7% in most Texas cities) applies on top. STR operators must register with the Texas Comptroller for state HOT collection and remit local HOT directly to the City of Laredo Finance Department under Section 351.005. Zoning treatment matters: in R-1 single-family districts, short-term rental of an ADU separately from the principal dwelling can be challenged as a non-residential transient use that is not contemplated by the underlying single-family zoning classification. Laredo Code Section 24.63 (Permitted Land Uses Chart) is the controlling reference. Property owners considering STR use of an ADU should verify zoning compliance in writing before listing on Airbnb, VRBO, or other platforms. Texas has not preempted local STR registration regimes — local rules vary widely across Texas cities.