Jefferson County, TX Short-Term Rentals: Permit Requirements (2026)

Jefferson County's Commissioners Court has not adopted a short-term rental ordinance, and Texas counties generally lack the zoning authority that cities use to license STRs. The Jefferson County Subdivision and Development Regulations and Flood Damage Prevention Order — the principal county land-use instruments — do not address STR operation. STRs in unincorporated Jefferson County are therefore subject only to state-law obligations: state hotel occupancy tax (6 percent) under Texas Tax Code Chapter 156 for stays of less than 30 consecutive days, plus federal income tax. The City of Beaumont adopted Ordinance ORD-26-001 (codified at Code of Ordinances Sec. 28.04.009) requiring an annual STR permit issued by the Planning and Community Development Department (409-980-8311), Texas hotel occupancy tax certificate before listing, application via cityworks.beaumonttexas.gov, and compliance before any platform listing. Beaumont expanded its 15% hotel occupancy tax to cover STRs. Other Jefferson County cities — Port Arthur, Nederland, Port Neches, Groves — have their own rules; check each city directly. Texas H.B. 2127 (88R, 2023, the 'Death Star' preemption bill) was largely struck down at the trial-court level and its scope continues to be litigated; municipal STR ordinances generally remain in force.