Midland County imposes a 1% county Hotel Occupancy Tax on STRs under Tex. Tax Code Ch. 352, adopted 7/23/2007 via Senate Bill 1463. Operators also remit the 6% State HOT (Ch. 156). Inside Midland city limits, an additional 7% city STR tax applies (Ord. 10190).
Senate Bill 1463 (2007) added Midland County to Tex. Tax Code Ch. 352; Commissioners Court adopted a 1% county HOT on July 23, 2007. The tax applies to sleeping rooms $2+/day in hotels, B&Bs, condos, apartments, and houses — including STRs on Airbnb, Vrbo, and direct platforms — for stays under 30 days. Filings are due monthly (quarterly for qualified filers) by the last day of the following month; 1% on-time discount. Operators also remit the 6% State HOT under Ch. 156 to the Comptroller. Marketplace facilitators collect state HOT for many bookings; direct nights remain the operator's responsibility. Inside Midland city, Ordinance 10190 (eff. Feb 1, 2022) adds 7% STR tax payable quarterly via Host Compliance. No county fee.
Late county HOT: $50 fee, 5% penalty (1–30 days late), 10% (over 30), interest after 61 days. State HOT non-remittance: penalties and personal liability under Tex. Tax Code §156.202.
See how Midland County's taxes & fees rules stack up against other locations.
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