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Taxes›Texas›Ector County›Odessa

Odessa
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Odessa

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

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

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

    registration with city required to collect HOT; no permit/zoning STR ordinance found

  3. To do
    Collect and remit the 7% Odessa 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.

  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 Odessa 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
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Odessa: Recorded exemptions

Odessa Code Art. 11-2: occupancy of less than 30 days is taxable; a permanent resident (30+ consecutive days in the current or preceding calendar year) is excluded. The official return form allows permanent and other exemptions.

Odessa: Recorded penalties and interest

City of Odessa HOT return form: 15% penalty if filed and/or paid after the due date; 12% per annum interest if filed and/or paid after the due date.

Odessa: Recorded remittance instructions

direct to City of Odessa (HOT report per Art. 11-2); rate verified in city code Art. 11-2; 15% penalty + misdemeanor fine for non-remittance

Source for these notes: ecode360.com

Platform tax collection guidance for Odessa

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

PlatformStateLocal
AirbnbPlatform collectsYou collect and remit
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

    You collect and remit this tax using the linked filing instructions.

  • 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
Odessa 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.

Odessa STR tax FAQ

Does Airbnb pay my Odessa occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Odessa?

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.