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Taxes›Texas›Caldwell County›Lockhart

Lockhart
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Lockhart

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

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

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

    STR registration required with Finance Dept (Ord 2022-12, eff. Mar 2022); local emergency contact; smoke/CO detectors; $500 fine

    Where to apply

  3. To do
    Who collects the 7% Lockhart occupancy tax depends on the booking channel

    Airbnb: collects it for you; Vrbo: you collect and remit; Booking.com: you collect and remit; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

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

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What to know.

The published guide for Lockhart 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
By booking channel
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Lockhart: Recorded remittance instructions

Self-remit to city Finance Dept; Airbnb remits city HOT under platform agreement; Airbnb collects Lockhart 7% HOT per Airbnb TX agreement list; other platforms self-remit

Source for these notes: cityoflockhart.gov: short term rentals

Platform tax collection guidance for Lockhart

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

PlatformStateLocal
AirbnbPlatform collectsCheck
VrboPlatform collectsYou collect and remit
Booking.comPlatform collectsYou collect and remit
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

    Follow the channel breakdown above; you collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • 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
Lockhart 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.

Lockhart STR tax FAQ

Does Airbnb pay my Lockhart occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Lockhart?

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?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.