Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-02
Official source: https://comptroller.texas.gov/taxes/hotel/
Tax Breakdown
6.25%
State Sales Tax
6%
Lodging / TOT
Est. Total Tax Burden~15%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Hotel occupancy tax (6%) + local taxes. Austin banned STRs in some residential zones but enforcement mixed. San Antonio, Dallas, and Houston generally permissive. Texas HOA preemption law prevents some HOA bans on STRs.
Major City Rules
4 cities tracked
Austin
Moderate
Type 1 (owner-occupied) and Type 2 (non-owner) permits. Type 2 banned in residential zones. License required.
San Antonio
Host Friendly
STR permit required since 2023, permissive
Dallas
Host Friendly
No citywide STR restrictions beyond business license
Houston
Host Friendly
No specific STR ordinance, business license
Housing Market Data — US Census ACS
ACS 5-Year 2022
11,654,971
Total Housing Units
10.0%
Vacancy Rate
62.4%
Owner-Occupied
37.6%
Renter-Occupied
210,492
Seasonal/Vacation Units
1.8%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.