Live Oak, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State Tax Rate
- 6% under Tax Code 156
- Max Local Rate
- Up to 7% under Tax Code 351
- Short-Term Threshold
- Rentals under 30 days
- Who Remits Local
- Typically the host, not platform
Summary
Short-term rentals in Live Oak must collect Texas state hotel occupancy tax, and may owe local hotel tax up to 7 percent under Texas Tax Code Chapter 351 if the city has imposed one.
Sec. 351.002. TAX AUTHORIZED. (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping. ... (c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code. ... Sec. 351.003. TAX RATES. (a) Except as provided by this section, the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of the price paid for a room in a hotel.
Full Breakdown
Texas Tax Code Chapter 156 imposes a 6 percent state hotel occupancy tax on rentals under 30 consecutive days, which applies to short-term rentals statewide, including Live Oak. Texas Tax Code Chapter 351 authorizes cities to impose an additional local hotel occupancy tax up to 7 percent. Operators should confirm with Live Oak City Hall whether a local hotel tax has been adopted and the reporting schedule (often quarterly). Platforms like Airbnb and Vrbo remit state tax automatically in Texas, but local tax usually remains the host's responsibility. Failure to register or remit can trigger penalties, interest, and state audits by the Texas Comptroller.
Frequently Asked Questions
Does Airbnb pay Live Oak local hotel tax?
Are long-term tenants exempt?
Sources & Official References
Other rules in Live Oak
How Live Oak compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Live Oak to another location·View the Texas short-term rentals overview
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