Texas confirms marketplace hotel occupancy tax collection

What changed

The Texas Comptroller confirms that as a marketplace provider, Airbnb collects and remits the 6% state hotel occupancy tax on Texas short-term rentals. However, many city and county hotel occupancy taxes are not automatically collected and remain the host's responsibility.

Who's affected

Texas hosts in cities or counties that impose a local hotel occupancy tax. The state portion is handled by Airbnb, but local HOT often is not.

What to do

• Confirm from your Airbnb tax summaries that the 6% state hotel occupancy tax is being collected.

• Determine whether your city and county impose a local hotel occupancy tax (city rates can be up to 7%, plus a county rate).
• If a local HOT applies and Airbnb does not remit it, register with your city/county and, where required, the Texas Comptroller at https://comptroller.texas.gov/taxes/permit/ (opens in a new tab).
• Remember the exemption: stays of 30 consecutive days or more, and rooms under $15 per day, are generally not taxable.
• File local HOT on your locality's schedule and keep records of taxable versus exempt stays.

This change is confirmed against Texas Comptroller guidance. Local HOT rates should be owner-verified before launch.