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Taxes›Texas›Bastrop County›Smithville

Smithville
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Smithville, Texas. Check the current requirements for your exact address.

What you need to do in Smithville

Checked against the source
  1. No action
    Short-term rentals are allowed in Smithville

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the Smithville short-term rental license or registration

    STR ordinance adopted 9/9/2024; online STR permitting platform live 1/15/2025; permit required

    Where to apply

  3. To confirm
    Find out who collects the 7% Smithville occupancy tax

    Not confirmed per channel. Check each channel's tax settings; on direct bookings, you collect and remit it yourself.

  4. To do
    File quarterly returns

    The record does not state the due day; the tax office's calendar has it. The record says you file even when a platform collected the tax.

Verify each step with the authority before you file or apply. Source

Get a reminder before each quarterly Smithville return is due

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What to know.

The published guide for Smithville lists 7% local occupancy tax. The state table lists a 6% Texas state hotel occupancy tax in addition. Local hotel occupancy taxes may apply in addition to the state rate. A license or registration is required.

At a glance.

Local tax
7%
State tax
6%
Total for a direct booking
13%
License
Required
Local filing
Not available
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Smithville: Recorded remittance instructions

Airbnb, Vrbo, and Expedia may be collecting City HOT; the City does not publish an unconditional collection answer. Hosts still file quarterly City HOT reports and pay any balance.

Smithville: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: ci.smithville.tx.us: hotel occupancy tax hot short term renta

Platform tax collection guidance for Smithville

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsCheck
VrboPlatform collectsCheck
Booking.comPlatform collectsCheck
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 7% local tax

    Collection details are not available for this tax.

  • File your tax returns

    File quarterly returns. The record does not state the due day; the tax office's calendar has it. The record says you file even when a platform collected the tax.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Smithville occupancy tax7%
Source
Source linked
Texas state hotel occupancy tax6%
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Smithville STR tax FAQ

Does Airbnb pay my Smithville occupancy taxes?

Airbnb collection details are not available for this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Smithville?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File quarterly returns. The record does not state the due day; the tax office's calendar has it. The record says you file even when a platform collected the tax.