Short-Term Rentals in Travis County, TX (2026)

Texas Comptroller of Public Accounts — Hotel Occupancy Tax (Tax Code Ch. 156, 351, 352)

Hotel Occupancy Tax Who is responsible for this tax? Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. Local hotel taxes apply to sleeping rooms costing $2 or more each day...

Tex. Tax Code Sec. 156.001, 156.052

Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. (b) For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352, or other...

Tex. Transp. Code Sec. 545.302 (Stopping, Standing, or Parking Prohibited in Certain Places)

Sec. 545.302. STOPPING, STANDING, OR PARKING PROHIBITED IN CERTAIN PLACES. (a) An operator may not stop, stand, or park a vehicle:(1) on the roadway side of a vehicle stopped or parked at the edge or curb of a street;(2) on a sidewalk;(3) in an intersection;(4) on a crosswalk;(5) between a safety zone and the adjacent curb or within 30 feet of a place on the curb immediately opposite th...

Tex. Tax Code Sec. 156.051-156.052 (Tax Imposed; Rate of Tax)

Sec. 156.051. TAX IMPOSED. (a) A tax is imposed on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room or space in a hotel costing $15 or more each day.(b) The price of a room in a hotel does not include the cost of food served by the hotel and the cost of person...

Texas Comptroller of Public Accounts — Hotel Occupancy Tax (Tax Code Ch. 156)

Hotel Occupancy Tax Who is responsible for this tax? Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. Local hotel taxes apply to sleeping rooms costing $2 or more each day...

Tex. Tax Code Sec. 156.001, 156.101

Sec. 156.101. EXCEPTION--PERMANENT RESIDENT. This chapter does not impose a tax on a person who has the right to use or possess a room or space in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period. Sec. 156.001(b) For purposes of the imposition of a hotel occupancy tax under this chapter... "hotel" includes a short-term rental.

Tex. Tax Code Sec. 156.001, 156.053

Sec. 156.053. COLLECTION OF TAX. A person owning, operating, managing, or controlling a hotel shall collect for the state the tax that is imposed by this chapter and that is calculated on the amount paid for a room in the hotel. Sec. 156.001(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.