Midland County has no county-level short-term rental permit ordinance for unincorporated areas. Texas counties generally lack zoning authority and cannot license residential land-uses outside subdivision and floodplain rules. The City of Midland's Short-Term Rental program took effect February 1, 2022, requiring registration, a permit, and remittance of a 7% city hotel occupancy tax. Texas Tax Code Chapter 156 (state hotel occupancy tax) applies to stays under 30 days regardless of location.
Midland 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 County Subdivision Regulations and Flood Damage Prevention Regulations — the principal county land-use instruments — do not address STR operation. STRs in unincorporated Midland 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 Midland adopted its STR program effective February 1, 2022, administered by the Finance Department in partnership with Granicus Host Compliance. The City defines a Short-Term Rental Business as one where 80 percent of gross receipts come from rental periods of 30 consecutive days or less, and imposes a 7 percent city hotel occupancy tax remitted quarterly in addition to the 6 percent state HOT. Texas H.B. 2127 (88R, 2023, the 'Death Star' preemption bill) was largely struck down at the trial-court level and its scope has been litigated; municipal STR ordinances generally remain in force.
In unincorporated Midland County: no county STR-specific penalty. Failure to remit state hotel occupancy tax is enforced by the Texas Comptroller under Tax Code §156.201 with interest and penalty. Inside City of Midland limits, operating without registration or failing to remit the 7 percent city HOT is enforced by the Finance Department through Granicus Host Compliance. Always check your HOA covenants — many Texas HOAs prohibit STR use independent of any government rule.
See how Midland County's permit requirements rules stack up against other locations.
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