Williamson County, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State hotel tax
- 6% (Tax Code §156.052)
- County hotel tax
- Levied under Ch. 352
- STR is a hotel
- Tax Code §156.001
- 30-day stays
- Exempt as permanent
Summary
Short-term rentals owe Texas's 6% state hotel occupancy tax under Tex. Tax Code §156.052, plus Williamson County's county hotel tax. State law defines a 'hotel' to include short-term rentals, so hosts must collect and remit.
The rate of the tax imposed by this chapter is six percent of the price paid for a room in a hotel.
Full Breakdown
Even though the county can't zone STRs, it can tax them. State law defines a hotel to include short-term rentals, making every rental under 30 days subject to the 6% state hotel occupancy tax collected by the Texas Comptroller under Tax Code §156.001. Williamson County also levies a county hotel occupancy tax under Tax Code Chapter 352, and rentals booked through Airbnb or Vrbo may have the state portion collected automatically. Stays of 30 consecutive days or longer are exempt as permanent residents.
Violations & Fines
Failing to collect or remit hotel occupancy tax exposes the host to back taxes, penalties, and interest assessed by the Texas Comptroller and the county.
Frequently Asked Questions
Do I owe hotel tax on my Williamson County Airbnb?
When is a stay exempt from hotel occupancy tax?
Sources & Official References
Other rules in Williamson County
How Williamson County compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Williamson County to another location·View the Texas short-term rentals overview
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