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

Light Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

State Hotel Tax
6%
Local HOT
Applies
Registration
City + TX Comptroller
Filing
Monthly/quarterly

Summary

Waco requires short-term rental operators to collect and remit hotel occupancy tax (HOT) on all stays under 30 days. The combined state and local rate applies to all STR bookings.

Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include:(1) a hospital, sanitarium, or nursing home;(2) a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by Section 61.003, Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution

Source: Waco Municipal CodeView official code

Full Breakdown

Short-term rental operators in Waco must collect hotel occupancy tax on all rentals of less than 30 consecutive days. The city levies a local hotel occupancy tax in addition to the 6% state hotel tax. Operators must register with both the city and the Texas Comptroller for tax collection purposes. Monthly or quarterly tax returns must be filed. Failure to collect or remit HOT can result in back taxes, penalties, and interest. Some booking platforms collect and remit taxes on behalf of hosts, but operators remain ultimately responsible for compliance.

Violations & Fines

Back taxes plus penalties and interest for non-collection. Additional fines up to $500 per violation. State comptroller may also pursue enforcement.

Frequently Asked Questions

What taxes do Waco STR hosts pay?
Hosts must collect both the 6% state hotel occupancy tax and the local city hotel occupancy tax on all stays under 30 days.
Do Airbnb hosts in Waco need to file tax returns?
Yes. Even if the platform collects some taxes, hosts should register with the city and Texas Comptroller and ensure all applicable taxes are remitted.

Sources & Official References

Other rules in Waco

Short-Term Rental PermitsSome RestrictionsParking Rules: RV & Boat ParkingSignificant RestrictionsPrimary-Residence-Only RuleLight RestrictionsHost Presence RuleSome RestrictionsOccupancy LimitsSome RestrictionsNoise RulesLight RestrictionsShort-Term Rental Parking RulesLight RestrictionsNoise Ordinances: Aircraft NoiseSome RestrictionsParking Rules: Abandoned VehiclesSome RestrictionsParking Rules: Driveway RulesSome RestrictionsParking Rules: Loading ZonesSome RestrictionsParking Rules: Curb Color RulesSignificant Restrictions

All Waco rules

How Waco compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Waco to another location·View the Texas short-term rentals overview

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