KEY DEFINITIONS
- While Texas regulates vacation rentals at the local level, most Texas cities define vacation rentals as those with temporary occupancy of 30 days or fewer.
LICENSING REQUIREMENTS
- Licenses and registration for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area.
TAX INFORMATION
- Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. The collection and remittance of Texas state hotel occupancy tax is required for all short-term rentals (unless an exemption applies).
- The state hotel occupancy tax rate is 6% of the cost of a room.
- Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that the local taxing authority collects.
- Hotel Occupancy Tax Information
FIRE & SAFETY
CONNECT WITH VRMA MEMBERS
LEGISLATIVE SESSION
- The Legislature of the State of Texas, operating under the biennial system, convenes its regular sessions at noon on the second Tuesday in January of odd-numbered years. The maximum duration of a regular session is 140 days.
- The governor is given authority under the state constitution to convene the legislature at other times during the biennium. Such sessions are known as called or special sessions and are reserved for legislation that the governor deems critically important in the conduct of state affairs. Called sessions are limited to a period of 30 days, during which the legislature is permitted to pass laws only on subjects submitted by the governor in calling for the session.
- There are 150 members of the House of Representatives and 31 members in the Senate. Senators serve four-year terms and House members serve two-year terms.
- Texas State Legislature Information
- House of Representatives Information
- Senate Information
- Find Your Legislators
- Search Legislation
- Bill Reports
- Legislative Calendar
COURT CASES