Travis County, TX Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- State hotel tax
- 6%
- Platform collects
- Tax Code 156.103
- Direct-booking host liable
- Full collection
- Records retention
- 4 years
Summary
Texas Tax Code 156.103 requires marketplace facilitators like Airbnb and Vrbo to collect and remit state hotel occupancy tax on Travis County stays. Hosts remain responsible if the platform fails to collect on a booking.
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.
Full Breakdown
Under Texas Tax Code 156.103 (2019 marketplace amendment), online STR platforms acting as accommodation facilitators collect the 6 percent state hotel occupancy tax automatically on bookings under 30 days. Travis County receives no separate county hotel tax in unincorporated areas, but the Austin city tax and venue tax may apply for properties inside Austin city limits. Hosts must verify their platform collects properly, retain booking records four years, and self-remit any tax not collected. Direct bookings through personal websites carry full host-side collection liability.
Violations & Fines
Failure to collect or remit hotel occupancy tax can incur Texas Comptroller penalties of 10 percent plus interest, with criminal liability for willful evasion.
Frequently Asked Questions
Does Airbnb handle Travis County hotel tax?
Is there a Travis County hotel tax?
Sources & Official References
Other rules in Travis County
Texas rules heatmap·Compare Travis County to another location·View the Texas short-term rentals overview
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