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Odessa, Texas short-term rental hotel tax

Ector County · Last checked Nov 2026

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

Every Texas short-term rental owes the 6% state hotel tax. Odessa 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: ecode360.com — source for City hotel tax rate
What the source says
such tax to be equal to seven (7) percent of the price paid for the room (exclusive of other occupancy taxes imposed by other governmental agencies).
County hotel tax rate
2% Ector CountySource: ectorcountytx.gov — source for County hotel tax rate
What the source says
The tax rate hereby imposed shall be equal to two percent (2%) of the price paid for a hotel room.

From a scanned form

From a scanned form: Ector County's July 22, 2013 order adopting a hotel occupancy tax. The order is countywide and has no Odessa exclusion.

Venue / special district rate
A 2% city venue tax was on the November 3, 2026 ballot for the Odessa Sports Complex. Unofficial Ector County totals show Proposition A FOR 10,547 (52.95%), AGAINST 9,372 (47.05%). Those results are not certified, and we have not confirmed an effective date. Confirm with the City of Odessa.Unconfirmed

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

Source: odessa-tx.gov — source for Venue / special district rate
What the source says
A venue tax is an additional 2% Hotel/Motel Occupancy Tax on a hotel stay or short-term rental.

The city's proposition materials say: "If approved, the maximum hotel occupancy tax rate imposed from all sources in the City of Odessa would be 17.0% of the price paid for a room in a hotel." Unofficial Ector County totals (https://www.ectorcountytx.gov/DocumentCenter/View/3575): Proposition A FOR 10,547 (52.95%), AGAINST 9,372 (47.05%). Not certified. Not treated as in effect.

Combined total rate
15% (6% state + 7% city + 2% Ector County)Source: ectorcountytx.gov — source for Combined total rate
What the source says
The tax rate hereby imposed shall be equal to two percent (2%) of the price paid for a hotel room.

From a scanned form

Would become 17% if the proposed 2% city venue tax takes effect. That election result is not certified.

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. Odessa 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. Odessa 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
Not confirmed on the pages we readUnconfirmed

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

Local filing frequency
Quarterly (city and Ector County)Source: ecode360.com — source for Local filing frequency
What the source says
On the last day of the month following each quarterly period, every person required in section 11-2-4 hereof to collect the tax imposed herein shall file a report with the billing and collection department of the city

Ector County 2013 order: "All such reports shall be made on or before the last day of the month following each quarterly period."

$0 returns required?
Not stated in the ordinance section we readUnconfirmed

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

Source: ecode360.com — source for $0 returns required?
Local due date
Last day of the month after each calendar quarter (city and Ector County)Source: ecode360.com — source for Local due date
What the source says
On the last day of the month following each quarterly period, every person required in section 11-2-4 hereof to collect the tax imposed herein shall file a report with the billing and collection department of the city

Ector County 2013 order: "All such reports shall be made on or before the last day of the month following each quarterly period."

Late penalty
15% of the tax owed, plus a misdemeanor fine of up to $500Source: ecode360.com — source for Late penalty
What the source says
such person who fails to remit the tax or violates the reporting provisions imposed by this article within the time required is liable to the city for the amount of reasonable attorney’s fees and a penalty equal to fifteen (15) percent of the total amount of the tax owed
Interest
12% a year from 60 days after the due dateSource: ecode360.com — source for Interest
What the source says
Delinquent taxes shall draw interest at the rate of twelve (12) percent per annum, beginning sixty (60) days from the date due
Filing portal
Report and payment to the city's billing and collection department (portal URL not stated)Source: ecode360.com — source for Filing portal
What the source says
shall file a report with the billing and collection department of the city
Ordinance
Odessa Code Article 11-2 (Hotel-Motel Occupancy Tax)Source: ecode360.com — source for Ordinance
What the source says
ARTICLE 11-2: HOTEL-MOTEL OCCUPANCY TAX

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