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Taxes›Texas›Fannin County

Fannin County
short-term rental taxes.

Tax and permit requirements for Fannin County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Fannin County

Checked against the source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether Fannin County allows short-term rentals. Ask the planning or zoning office before you list.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Fannin County requires a short-term rental license. Ask the county licensing office.

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

  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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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Fannin County is not established in our record. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for Fannin County lists a 7% 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. County tax varies by location: applies only in areas not subject to a municipal hotel tax (SB 696). URL verified live (HTTP 200). Use your full address to find its rate.

At a glance.

County tax
7% (varies by location)
State tax
6%
Highest recorded city rate
7%
Cities tracked
11

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

Tax details

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

Fannin: 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).

Fannin: Recorded penalties and interest

Violations: failure to report hotel rentals and/or pay the tax when due; penalty 5% of the hotel tax due (Fannin County ordinance index, Tax Code 352.002, adopted 05-02-2023).

Fannin: Recorded effective date

2023-05-02

Fannin: Recorded remittance instructions

no county HOT found (no Sec.352 report filed FY2021-25)

Source for these notes: co.fannin.tx.us: fannin 20county 20ordinances 20 20final 2005 02

How county vs. city works here

  • The recorded county rate is 7%

    The occupancy-tax rate for Fannin County is 7%. 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 Fannin County requires there. Special district rules may also apply.

Sources & confidence

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

FigureValueSourceStatus
Fannin County occupancy tax7%Source linked
Texas state hotel occupancy tax6%Source linked
Sources for the county taxes and local requirements shown above.

Cities in Fannin County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Fannin County)? See what the county requires or Look up your exact address