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

Texas Tax Code §156.051 imposes a 6% state hotel occupancy tax on the cost of any room rented for less than 30 consecutive days, including short-term rentals advertised through Airbnb, VRBO, and similar platforms. Operators must register with the Texas Comptroller and remit the tax monthly or quarterly under §156.151. Cities in Hidalgo County impose additional local hotel occupancy taxes (typically up to 7% under Tax Code §351.003): McAllen, Edinburg, Mission, and Pharr each operate their own HOT collection programs. House Bill 2127 (88th Legislature, 2023, effective Sept. 1, 2023) preempted certain municipal employment, labor, and natural-resources regulations but did not establish a statewide STR preemption — cities and counties retain their existing zoning authority. Because Hidalgo County's authority over single-family homes in unincorporated areas is constrained by Local Government Code Chapter 233, the County does not maintain an STR registration ordinance. Inside city limits, STR rules vary: McAllen requires STRs to comply with general residential zoning and city HOT registration; other Rio Grande Valley cities may impose additional permit or inspection requirements.