Bell County imposes a 2% county Hotel Occupancy Tax on short-term lodging (under 30 days) in unincorporated areas, on top of the 6% state HOT. Rentals inside Killeen, Temple, Belton, or other city limits also pay that city's HOT. Reports due by the 20th of each following month.
Bell County adopted a 2% county Hotel Occupancy Tax effective October 1, 2015 under authority of Tex. Tax Code Ch. 352. The tax applies to 'any hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast within Bell County' — language broad enough to cover short-term rentals (Airbnb/Vrbo-style) of fewer than 30 consecutive days. Stays of 30 days or longer by the same guest are exempt as permanent residents (Tex. Tax Code §156.101). Hospitals, sanitariums, nursing homes, and higher-education facilities are also exempt. The state HOT (6%) is collected separately by the Texas Comptroller. Reports and payments must be postmarked by the 20th day of the month following the reporting period. Effective July 1, 2025, Bell County only accepts HOT payments through its online portal at hot.bellcounty.texas.gov. The county does not impose a separate STR registration or permit fee in unincorporated areas — Texas counties lack zoning authority outside cities (Tex. Loc. Gov. Code Ch. 232).
Failure to file or remit county HOT: penalty and interest under Tex. Tax Code Ch. 352. Continued non-payment can lead to a county lawsuit to collect tax, penalty, interest, and attorney's fees.
Bell County, TX
Bell County has no noise ordinance with set quiet hours in unincorporated areas. Texas counties lack general police power to regulate noise (Local Gov Code C...
Bell County, TX
Bell County does not regulate fence heights in unincorporated areas. Texas counties lack zoning authority outside ETJ. Subdivision regulations (adopted 2001,...
Bell County, TX
Bell County Commissioners passed an ordinance on Feb 7, 2011 to control stray dogs and cats in unincorporated areas, enforced by the Sheriff's Office Animal ...
Bell County, TX
Bell County Commissioners Court may restrict 'restricted fireworks' (skyrockets with sticks and missiles with fins) in the unincorporated county under Texas ...
Bell County, TX
Bell County participates in the National Flood Insurance Program (NFIP) and enforces the Bell County Flood Damage Prevention Order, originally adopted by Com...
Bell County, TX
Bell County does NOT regulate fencing for single-family residential pools in unincorporated areas. Texas Local Government Code Chapter 233 limits county buil...
See how Bell County's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.