Texas Stay Tax

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Waco, Texas short-term rental hotel tax

McLennan County · Last checked Nov 2026

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

Every Texas short-term rental owes the 6% state hotel tax. Waco 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: waco-texas.com — source for City hotel tax rate
What the source says
The City of Waco's Hotel Occupancy Tax rate is 7 percent.
County hotel tax rate
2% McLennan County (can be filed in the same online system)Source: waco-texas.com — source for County hotel tax rate
What the source says
McLennan County's tax rate is 2% The county tax can also be paid through the online tax reporting system for your convenience. The total tax rate is 15%.
Venue / special district rate
No separate tax found on official pages.None found
Combined total rate
15% (6% state + 7% city + 2% county)Source: waco-texas.com — source for Combined total rate
What the source says
The total tax rate is 15%.

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. Waco 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
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.

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

Vrbo
No. Waco 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
City STR license (some zones also need a special permit)Source: waco-texas.com — source for Local registration / permit
What the source says
All short term rentals within the city of Waco must be licensed to operate.
Local filing frequency
MonthlySource: waco-texas.com — source for Local filing frequency
What the source says
Hotel tax and payments are due on the 20th day of each month.
$0 returns required?
Not stated on the city pageUnconfirmed

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

Source: waco-texas.com — source for $0 returns required?
Local due date
20th of each monthSource: waco-texas.com — source for Local due date
What the source says
Hotel tax and payments are due on the 20th day of each month.
Late penalty
5% when late, another 5% after the first 30 daysSource: waco-texas.com — source for Late penalty
What the source says
shall forfeit five per cent of the amount due as a penalty, and after the first 30 days shall forfeit an additional five per cent of such tax.
Interest
10% a year from 60 days after the due dateSource: waco-texas.com — source for Interest
What the source says
Delinquent taxes shall draw interest at the rate of ten per cent per annum beginning 60 days from the date due
Filing portal
Neumo (revds.com) for city and countySource: waco-texas.com — source for Filing portal
What the source says
Online filing is available at revds.com.
Ordinance
Waco City Code hotel occupancy tax article (section not cited on the city page)Unconfirmed

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

Source: waco-texas.com — source for Ordinance
What the source says
Failure to collect the tax, not filing a report, or filing a false report, is a misdemeanor under City ordinance.

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