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Taxes›Texas›Llano County›Horseshoe Bay

Horseshoe Bay
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Horseshoe Bay

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

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

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

    Fee: annual STR permit required, $600 application and renewal fee, one rental contract at a time, applies if advertised <30 days. Term: Annual.

    Where to apply

  3. To do
    Collect and remit the 4% Llano 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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What to know.

The published guide for Horseshoe Bay lists 4% county 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. Fee: annual STR permit required, $600 application and renewal fee, one rental contract at a time, applies if advertised <30 days. Term: Annual.

At a glance.

County tax
4%
State tax
6%
Total for a direct booking
10%
License
Required
Local filing
You collect and remit

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Recorded municipal occupancy tax: 0%

The municipality's record lists a zero rate. The recorded county levy is shown separately; this does not establish an exemption from county or state tax.

Tax details

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

Horseshoe Bay: Recorded remittance instructions

no city HOT (state 6% only) · VERIFIED: city states it does NOT collect local HOT; active STR permit/enforcement program; major Lake LBJ STR market

Source: horseshoe-bay-tx.gov: short term rentals

Llano County: Recorded exemptions

Permanent residents (30+ consecutive days, no payment interruption); US government employees/military on official business (exempt from state AND local); designated TX state employees with hotel-tax photo ID; diplomats with US State Dept card; qualifying nonprofit-entity employees with Comptroller exemption letter; nonprofit religious/charitable/educational orgs must PAY the local tax (Llano County HOT Rules).

Source: co.llano.tx.us: llano hotel occupancy

Llano County: Recorded penalties and interest

5% if report/payment late; additional 5% if not filed/paid within 31 days; 10%/yr interest after 60 days (Llano County HOT Rules, §§6).

Llano County: Recorded remittance instructions

self-administered; remit to Llano County Treasurer via GovOS/MuniRevs online portal (co-llano-tx-us.munirevs.com); copy of state comptroller HOT report required with filing; VERIFIED 4% per county HOT Rules & Regulations; 5% late penalty; Highland Lakes STR market

Llano County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Horseshoe Bay

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 before you list. Fee: annual STR permit required, $600 application and renewal fee, one rental contract at a time, applies if advertised <30 days. Term: Annual.

  • Collection of the 4% county 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
Llano County occupancy tax4%
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.

Horseshoe Bay STR tax FAQ

Does Airbnb pay my Horseshoe Bay occupancy taxes?

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

Do I need a license to Airbnb in Horseshoe Bay?

A license or registration is required. Fee: annual STR permit required, $600 application and renewal fee, one rental contract at a time, applies if advertised <30 days. Term: Annual.

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.