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

Brazos County has not adopted a county-level hotel occupancy tax under Texas Tax Code Chapter 352, which authorizes (but does not require) Texas counties to levy up to a 2% HOT in unincorporated areas. Operators of any STR (Airbnb, VRBO, direct-booked) anywhere in Texas, including unincorporated Brazos County, must register with the Texas Comptroller and remit the 6% State Hotel Occupancy Tax under Tex. Tax Code Chapter 156 on rentals shorter than 30 consecutive days. Tax Code §156.202 imposes personal liability on the operator for unremitted state HOT. Marketplace facilitators (Airbnb, Vrbo) collect and remit the 6% state HOT directly for many bookings; operators remain responsible for verifying collection and reporting any direct-booked nights. Inside the City of College Station, STRs owe a 7% city HOT in addition to the state 6% (total 13%); inside the City of Bryan, the city imposes its own 7% HOT under Bryan Code Chapter 78 (total 13%). No county-level STR registration fee, application fee, or annual renewal fee exists in unincorporated Brazos County. Confirm current city HOT rates with College Station Finance (979-764-3555) or Bryan Finance (979-209-5080).