Texas Stay Tax

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Abilene, Texas short-term rental hotel tax

Taylor County · Last checked Nov 2026

15%Combined hotel tax on a stay under 30 nights. 15% (6% state + 7% city + 2% venue district)

Every Texas short-term rental owes the 6% state hotel tax. Abilene adds local tax on top. Below is who collects each part, whether Airbnb and Vrbo pay it for you, and how to file what they don't.

Local rates

City hotel tax rate
7%Source: abilenetx.gov — source for City hotel tax rate
What the source says
Total City of Abilene Hotel Occupancy Tax due (7% of Item 3)
County hotel tax rate
No separate tax found on official pages.None found
Venue / special district rate
2% Abilene-Taylor County Venue District (reported on the city form)Source: abilenetx.gov — source for Venue / special district rate
What the source says
Total Abilene-Taylor County Venue District Tax due (2% of Item 3)
Combined total rate
15% (6% state + 7% city + 2% venue district)Source: abilenetx.gov — source for Combined total rate
What the source says
Total Tax Due (Item 4 plus Item 5)

Do Airbnb and Vrbo collect the local tax?

Both platforms collect the 6% state tax on Texas stays. Local tax is a city-by-city question.

Airbnb
City 7%: yes. The 2% venue district tax is not on Airbnb's list.Source: airbnb.com — source for Airbnb
What the source says
Guests who book Airbnb listings that are located in the City of Abilene, TX will pay the following tax as part of their reservation: Hotel and Motel Occupancy Tax: 7% of the listing price
Vrbo
No. Abilene is not on Vrbo's Texas list, so Vrbo collects only the 6% state tax there.Source: help.vrbo.com — source for Vrbo
What the source says
Vrbo's Texas list names the State of Texas, Aransas County, Austin, Beaumont, Big Spring, Comal County WORD, Corpus Christi, Denison, Galveston, Glen Rose, Harris County, Houston, Irving, Jamaica Beach, Jasper County, Lakewood Village, League City, Leon Valley, Lockhart, Martindale, McKinney, Plano, San Antonio, Smithville and Wood County.

Summary of the page (this city is not on its list)

If you also book guests directly or on another site, you collect and file the tax on those stays yourself.

Local registration and filing

Local registration / permit
Not confirmedUnconfirmed

We could not confirm this on an official page. Check with the city or county.

Local filing frequency
MonthlySource: abilenetx.gov — source for Local filing frequency
What the source says
This form must be filed every month even if no tax is due.
$0 returns required?
YesSource: abilenetx.gov — source for $0 returns required?
What the source says
This form must be filed every month even if no tax is due.
Local due date
20th of the following month (received or postmarked)Source: abilenetx.gov — source for Local due date
What the source says
Payment must be received or postmarked by the 20th of the following month.
Late penalty
Late payments are delinquent and may owe penalties under Section 30-21; the amount isn't on the formUnconfirmed

Not confirmed on an official page. Check with the city or county.

Source: abilenetx.gov — source for Late penalty
What the source says
Payments not received by the due date will be considered delinquent and may be subject to interest
Interest
Rate not stated on the formUnconfirmed

Not confirmed on an official page. Check with the city or county.

Source: abilenetx.gov — source for Interest
What the source says
may be subject to interest
Filing portal
Paper form, payable to the City of AbileneSource: abilenetx.gov — source for Filing portal
What the source says
Make the Total Tax Due (Line 6) amount payable to City of Abilene
Ordinance
Abilene City Ordinance 45-1999, Section 30-21Source: abilenetx.gov — source for Ordinance
What the source says
City Ordinance 45-1999, September 9, 1999, Section 30-21 Penalties & Refunds

State hotel tax (all of Texas)

State hotel tax rate
6%Source: comptroller.texas.gov — source for State hotel tax rate
What the source says
The state hotel occupancy tax rate is 6 percent (.06) of the cost of a room.
Who collects it
Texas Comptroller of Public AccountsSource: comptroller.texas.gov — source for Who collects it
What the source says
The Comptroller's office collects and administers the 6 percent state hotel tax, while cities and counties are responsible for collecting their own local hotel taxes.
Platforms and the state tax
Platforms that agree to collect state tax for the owner must collect and remit it; otherwise the owner does.Source: comptroller.texas.gov — source for Platforms and the state tax
What the source says
If an STRP does not agree to collect state HOT on behalf of the property owner, the property owner is responsible for collecting and remitting state HOT to the Comptroller's office for their short-term rentals.
Airbnb and the state tax
Airbnb collects the 6% state taxSource: airbnb.com — source for Airbnb and the state tax
What the source says
Texas State Hotel Occupancy Tax: 6% of the listing price including any cleaning fee for reservations 29 nights and shorter in the State of Texas.
Vrbo and the state tax
Vrbo collects the 6% state taxSource: help.vrbo.com — source for Vrbo and the state tax
What the source says
Texas (state taxes only) State Hotel Occupancy Tax State of Texas under 30 nights April 1, 2019
State registration
Form AP-102, Hotel Occupancy Tax QuestionnaireSource: comptroller.texas.gov — source for State registration
What the source says
businesses that report the tax should send a completed Form AP-102, Hotel Occupancy Tax Questionnaire (PDF) to the Comptroller's local field office
State due date
20th of the month after the period (monthly, or quarterly if qualified)Source: comptroller.texas.gov — source for State due date
What the source says
Monthly: 20th day of the month following the end of each calendar month (for example, April 20 for March activity). Quarterly (if qualified): 20th day of the month following end of the calendar quarter
State late penalty and interest
$50 per late report; 5% if paid 1-30 days late; 10% if more than 30 days late; interest from day 61Source: comptroller.texas.gov — source for State late penalty and interest
What the source says
A $50 penalty is assessed on each report filed after the due date. If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed. If tax is paid over 30 days after the due date, a 10 percent penalty is assessed. ... Past due taxes are charged interest beginning 61 days after the due date.

Unconfirmed on this page