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Taxes›Texas›Hall County›Memphis

Memphis
short-term rental taxes.

Data date: Oct 2026

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

What you need to do in Memphis

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

    The record has no finding on whether Memphis 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 Memphis requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Collect and remit the 7% Memphis 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 Memphis 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. License or registration details are not available.

At a glance.

Local tax
7%
State tax
6%
Total for a direct booking
13%
License
Not available
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.

Memphis: Recorded exemptions

The hotel definition excludes hospitals, sanitariums, nursing homes, and dormitories or housing facilities owned/leased and operated by an institution of higher education for educational programs (Hotel Occupancy Tax Information page, citing Code of Ordinances).

Memphis: Recorded effective date

2019-09-09

Memphis: Recorded remittance instructions

direct to city (assumed); hall county seat

Source for these notes: memphistexas.gov: hotel occupancy tax information

Platform tax collection guidance for Memphis

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

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • 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
Memphis occupancy tax7%
Source
Source linked
Texas state hotel occupancy tax6%
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Memphis STR tax FAQ

Does Airbnb pay my Memphis occupancy taxes?

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

Do I need a license to Airbnb in Memphis?

The licensing requirement for Memphis is not available. Check state and local license or registration rules before listing.

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.