Jefferson County, TX Short-Term Rentals: Taxes & Fees (2026)

Jefferson County adopted a 2% county Hotel Occupancy Tax effective October 2001 under Tex. Tax Code Ch. 352. The Texas Comptroller defines a 'hotel' broadly to include short-term residential rentals (Airbnb, Vrbo, HomeAway) of fewer than 30 consecutive days; STR operators in unincorporated Jefferson County therefore owe both the 2% county HOT and the 6% state HOT (Tex. Tax Code Ch. 156). Returns and payments are due by the 20th day of the month following each reporting period. Standard exemptions apply: guests staying 30+ consecutive days (permanent residents under §156.101), U.S. Government employees on official business, foreign diplomats with State Department cards, and qualifying charitable/religious/educational organizations (state portion only — local HOT still owed). Gulf Coast counties may use HOT revenue for beach cleaning, waterfront parks, public restrooms, and tourism promotion. Jefferson County does not impose a separate STR registration or permit fee — Texas counties have no zoning authority over single-family dwellings outside city limits (Tex. Loc. Gov. Code Ch. 232). Inside Beaumont, Port Arthur, Nederland, Groves, and Port Neches city limits, the city HOT applies in addition. Confirm current rates with Jefferson County Tax Office at 409-835-8516.