Brazos County
short-term rental taxes.
Tax and permit requirements for Brazos County. Use your full address to find its governing authorities.
Outside city limits: what you need to do in unincorporated Brazos County
From the linked source- To confirmCheck that short-term rentals are allowed at your address
The record has no finding on whether Brazos County allows short-term rentals. Ask the planning or zoning office before you list.
- To confirmCheck whether you need a license or permit
The record does not say whether Brazos County requires a short-term rental license. Ask the county licensing office.
- To doCollect and remit the 3% Brazos County occupancy tax yourself
The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.
- To confirmFind out how often you file and when returns are due
The record gives no filing schedule, though a note says returns are due by the 31st day. Confirm the schedule with the tax office.
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Rental eligibility
Whether short-term rentals are allowed in unincorporated Brazos County is not established in our record. Check zoning and permit rules with the county before listing.
What to know.
The record for Brazos County lists a 3% occupancy tax. City and district taxes are shown separately, on top of the 6% Texas state hotel occupancy tax. Browse the local guides below and check your address. Local hotel occupancy taxes may apply in addition to the state rate.
At a glance.
- County tax
- 3%
- State tax
- 6%
- Highest recorded city rate
- 7%
- Cities tracked
- 4
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Tax details
Exemptions, penalties, filing information, and effective dates from the linked sources.
Brazos: Recorded exemptions
No county HOT on permanent residents (30+ consecutive days, Tax Code §352.002(c)/§156.101); US governmental entities (§156.103(a)) and persons described in §156.103(d) are exempt; state governmental entities pay but are entitled to a refund (§352.007).
Brazos: Recorded penalties and interest
5% penalty if the report or tax payment is late; an additional 5% if not filed/paid before the 31st day after the due date; 10% per year interest beginning 60 days after the due date (TX Tax Code §352.004).
Brazos: Recorded remittance instructions
self-administered; remit to county; FY2021-22 reports showed 2% HOT + 0.75% venue (Expo) - structure may be 2%+0.75%
How county vs. city works here
The recorded county rate is 3%
The occupancy-tax rate for Brazos County is 3%. Use your address to find the applicable jurisdiction. You collect and remit this tax.
Check the rules for your local area
Open a city guide below for city and special district requirements.
Outside city limits, the county rules apply
The list under "Outside city limits" above is what Brazos County requires there. Special district rules may also apply.
Sources & confidence
How we collect and check this information · Report a problem with this page
Cities in Brazos County
Browse local tax and permit requirements or look up your full address.
No matching locations. Try another name or check your address.
Communities outside city limits
Unincorporated communities in Brazos County include Lake Bryan. An address in one of them is outside city limits, so Brazos County rules apply. These are Census-designated places, not separate tax authorities.
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