4 county-level rules, plus city-specific rules for 1 city in Taylor County, Texas.
Verified from official government sources
Taylor County does not have a short-term rental permit or license program for unincorporated areas — the county lacks zoning authority under Texas Local Government Code Ch. 233. The City of Abilene also does not currently require an STR-specific permit. All Texas STR operators must collect the 6% Texas state hotel occupancy tax under Tax Code §156 on stays under 30 days. Texas HB 2127 (2023, the Texas Regulatory Consistency Act) limits city regulation in fields occupied by state law.
Taylor County short-term rentals owe a 6% state Hotel Occupancy Tax (Tax Code Ch. 156) plus a 2% county venue-project HOT (Local Gov Code Ch. 334) on stays under 30 days. Inside Abilene, an additional 7% city HOT applies for a combined ~15% rate. The county venue tax funds the Taylor County Expo Center and Frontier Texas.
Texas Tax Code Secs. 156.001, 156.051-156.052 (State Hotel Occupancy Tax - Includes Short-Term Rentals; 6% Rate)
Sec. 156.001. DEFINITIONS. (a) In this chapter, 'hotel' means a building in which members of the public obtain sleeping accommodations for consideration. ... (b) For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352, or other law, 'hotel' includes a short-term rental. ... Sec. 156.051. TAX IMPOSED. (a) A tax is imposed on a person who, under a lease, con...
Taylor County does not regulate short-term rental parking in unincorporated areas. Texas counties lack zoning and off-street parking authority (Local Gov Code Ch. 232). Vehicles must stay off public road right-of-way per Transportation Code §545.302. Abilene applies its general off-street parking standards (Code Ch. 23, Land Development Code) inside city limits.
Taylor County does not set short-term rental occupancy limits in unincorporated areas. Texas counties lack zoning authority and cannot regulate building use, density, or number of residents per dwelling (Local Gov Code Ch. 232). Only septic capacity (TCEQ Ch. 285) effectively constrains occupancy. Abilene applies its general housing/zoning rules inside city limits.
1 cities in Taylor County have their own short-term rentals rules. Each link goes to that city's dedicated page with code citations.
See every category we cover for Taylor County — parking, noise, fences, fires, animals, pools, and more.
Taylor County Ordinance Hub →