Texas Stay Tax

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Midland, Texas short-term rental hotel tax

Midland County · Last checked Nov 2026

14%Combined hotel tax on a stay under 30 nights. 14% (6% state + 7% city + 1% county)

Every Texas short-term rental owes the 6% state hotel tax. Midland 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: midlandtexas.gov — source for City hotel tax rate
What the source says
you are required to pay the tax of 7% of gross proceeds quarterly.
County hotel tax rate
1% Midland CountySource: co.midland.tx.us — source for County hotel tax rate
What the source says
The county hotel occupancy tax rate is 1% (0.01) of the cost of a room.
Venue / special district rate
No separate tax found on official pages.None found
Combined total rate
14% (6% state + 7% city + 1% county)Source: midlandtexas.gov — source for Combined total rate
What the source says
you are required to pay the tax of 7% of gross proceeds quarterly.

Includes Midland County's 1% hotel tax, which the county says applies to hotels, bed and breakfasts, condominiums, apartments and houses.

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
No. Midland is not on Airbnb's Texas list, so Airbnb collects only the 6% state tax there.Source: airbnb.com — source for Airbnb
What the source says

Our summary, not a quote: Airbnb's Texas list names the State of Texas, WORD of Comal County, Harris County, Abilene, Austin, Conroe, Corpus Christi, Denison, El Paso, Farmers Branch, Galveston, Garland, Glen Rose, Houston, Irving, Jamaica Beach, Kyle, League City, Leon Valley, Lockhart, Mansfield, McKinney, Plano, San Antonio and Smithville.

Vrbo
No. Midland 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

Our summary, not a quote: 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.

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
Register in the city's Host Compliance (Granicus) portal before paying onlineSource: midlandtexas.gov — source for Local registration / permit
What the source says
First-time users will need to register before you can pay through the portal.
Local filing frequency
Quarterly (city). Midland County: monthly, or quarterly if qualified.Source: midlandtexas.gov — source for Local filing frequency
What the source says
you are required to pay the tax of 7% of gross proceeds quarterly.
$0 returns required?
Not stated on the city pages we readUnconfirmed

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

Source: midlandtexas.gov — source for $0 returns required?
Local due date
City: last day of the month after the quarter ends (next business day if that date is a Sunday or federal holiday). County: last day of the month after the month or quarter.Source: midlandtexas.gov — source for Local due date
What the source says
Failure to have remittance postmarked by the last day of the ... following month after the end of the quarter will result in ... penalties and interest.

Midland County page (co.midland.tx.us/237/Hotel-Occupancy-Tax): monthly, "The last day of the month following the end of each calendar month (for example, April 30 for March activity)." Quarterly if qualified: "The last day of the month following end of the calendar quarter (for example, April 30 for first quarter activity)."

Late penalty
City: 15%, plus the cost of an audit and attorney fees if the city files suit. County: $50 late-report fee, plus 5% if 1-30 days late and 10% if more than 30 days late.Source: midlandtexas.gov — source for Late penalty
What the source says
may be liable for a penalty of 15%, cost of an ... any attorney fees incurred if suit is filed for

County page (co.midland.tx.us/237/Hotel-Occupancy-Tax): "A $50 penalty is assessed on each report filed after the due date. If tax is paid 1 to 30 days after the due date, a 5% penalty is assessed. If tax is paid over 30 days after the due date, a 10% penalty is assessed."

Interest
City: 12% a year on delinquent taxes and penalties. County: interest begins 61 days after the due date.Source: midlandtexas.gov — source for Interest
What the source says
may be subject to interest at 12% per ... interest at the rate of 12%.

County page: "Past due taxes are charged interest beginning 61 days after the due date."

Filing portal
Granicus Host Compliance portal (city); county tax office for the county tax

Open the filing portal for Midland

Source: midlandtexas.gov — source for Filing portal
What the source says
Visit REGISTER OR PAY button below.
Ordinance
Midland City Code Section 3-3-1, as amended by Ordinance No. 10190; Ordinance No. 7837 (penalties on the tax form)Source: midlandtexas.gov — source for Ordinance
What the source says
Pursuant to Section 3-3-1 of the City Code, as amended by Ordinance No. 10190, the definition of “hotel” for hotel occupancy tax purposes includes a short-term rental.

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