What are the short-term rental rules and taxes in Fredericksburg, Texas?

Fredericksburg hosts deal with three offices. The City of Fredericksburg issues STR permits and collects its hotel occupancy tax (HOT). The Texas Comptroller collects the state HOT. Gillespie County collects HOT only for rentals outside the city and its extraterritorial jurisdiction (ETJ). This page covers what those offices and the platforms say, for stays under 30 days.

Checked on Nov 5, 2026. This is what the official pages said that day, not legal or tax advice. Confirm with the city's STR office (str@fbgtx.org, 830-997-7521) before you list.

Do you need a permit or registration

Inside city limits

Yes, one permit for each rental unit. The city's STR permit FAQ (opens in a new tab) says you need one for stays under 30 days inside city limits. Ordinance 2023-18 (opens in a new tab), passed Nov 7, 2023 and in effect since Jan 1, 2024, makes it unlawful to advertise or rent an STR without one.

The four permit types (Sec. 20-220):

• STR-unoccupied. A whole dwelling that isn't an ADU or B&B rental.
• STR-ADU. A lawful accessory dwelling unit on a lot where the main house is your homestead, or the 24-hour contact's primary residence by sworn affidavit.
• STR-B&B. Rooms in a home where the owner, operator or 24-hour contact lives. Each bedroom unit needs its own permit, up to four.
• STR-facility. Up to eight units on one lot under one owner or operator, each with its own permit.

Permit terms (Sec. 20-221):

• Permits last one year. Apply to renew before yours expires. A renewal received after expiration is treated as a new application.
• The city inspects before it issues a permit and before every renewal. It also inspects after a sale, after changes that affect occupancy or safety, and after health and safety complaints. You must book the inspection within 30 days of the city's notice, and a unit can't be rented while marked in violation.
• The permit number stays with the property. A transfer is required when more than 50% of the ownership changes, including through an LLC.
• Post the physical permit inside where guests can see it. It shows the permit number, maximum occupancy, 24-hour contact and expiration date.
• Update your application within 10 business days of any change other than a sale.

The city's renewal guide (opens in a new tab) says applications, renewals and transfers run through the city's MGO portal. You'll need a photo of the front of the home, the owner's driver's license and links to your active listings.

Permit fee. The ordinance says the application fee is set in the city fee schedule. The city's fee schedule page (opens in a new tab) doesn't list an STR permit or inspection fee. Airbnb's Fredericksburg page (opens in a new tab) quotes a fee, but we couldn't confirm it on a city page, so ask the city before you budget.

Zoning: which STR type is allowed where

The ordinance's zoning table (Sec. 4.400) allows these uses by right ("P"):

No STR type is listed for R-1-A, R-3, R-4, R-5, rural residential, industrial, M-1 to M-3, OS or PF. A planned unit development can allow STRs if its terms list them.

Special exception for a whole home in R-1 or R-2. The Zoning Board of Adjustment can grant one only if both are true:

• The lot shares two or more lot lines (one for a corner lot) with a lawful STR-unoccupied, or with land zoned CBD, C-2 or PF (not public schools).
• More than 50% of the properties within 200 feet are lawful STR-unoccupied rentals or zoned CBD, C-2 or PF.

The board can also hear requests to raise the occupancy cap, change parking, or allow a first-floor STR in the historic shopping district overlay.

The FAQ also mentions an STR-Condo type that needs a conditional use permit in commercial districts. The ordinance's zoning table has no condo row, so confirm with the city if you're buying a condo. Check your zoning on the city's STR map (opens in a new tab) or its STR hub (opens in a new tab).

Permits from before 2024. Under Sec. 20-226, rentals permitted before Jan 1, 2024 keep their old occupancy and parking terms. Every other rule applies at renewal. In a district where STRs are no longer allowed by right, the permit can still transfer, but the new owner has to apply within the nonconforming-use time limit in the zoning code.

In the ETJ or the county

The city's FAQ says rentals in the ETJ don't need a city permit, but the city's HOT page (opens in a new tab) says they still owe city HOT. None of the Gillespie County pages we read describe a county STR permit. The county's HOT page (opens in a new tab) asks lodging operators to send their contact details on a registration form.

Occupancy and sales taxes

State. The Texas Comptroller (opens in a new tab) sets state HOT at 6% of the room price, on rooms of $15 or more a day. It applies to houses, condos and rooms that homeowners rent. The Comptroller also says local hotel taxes are collected by the local taxing authority, not the state.

City. The city's HOT page sets the city rate at 7% and says guests should be charged 13% in total. The city's HOT FAQ (opens in a new tab) says:

• The tax covers houses, condos and apartments rented for fewer than 30 consecutive days, on rooms of $2.00 or more a day.
• Cleaning fees and pet fees are taxable.
• Figure the 7% on what the guest paid. Figuring it on your payout after platform fees is wrong and brings a 15% penalty plus interest on the shortfall.

County. Gillespie County's HOT page sets 7% outside the city and its ETJ, payable to the County Treasurer, with the same $2-a-day and 30-day rules.

What Airbnb and Vrbo collect for you there

Airbnb. Airbnb's Texas tax article (opens in a new tab) lists Texas State Hotel Occupancy Tax at 6% of the listing price including cleaning fees, for 29 nights and shorter. It has no Fredericksburg or Gillespie County line. The Comptroller's Airbnb FAQ (opens in a new tab) says Airbnb has collected state HOT since May 1, 2017.

Vrbo. Vrbo's US tax list (states N to Z) (opens in a new tab) shows it collects Texas State Hotel Occupancy Tax for stays under 30 nights, since Apr 1, 2019. It has no Fredericksburg or Gillespie County entry.

The city's position. The city's HOT page says reservation services "do not remit HOT to the City of Fredericksburg on behalf of their customers." It adds that services often remit state HOT under their own taxpayer number, so check what yours does and keep records. You can be liable for gaps in an audit.

What stays your job:

• City HOT, 7%, on every booking in the city or ETJ: Airbnb, Vrbo and direct.
• County HOT, 7%, if the rental is outside the city and ETJ. The county page doesn't say whether platforms collect it; ask the Treasurer.
• State HOT on direct bookings, 6%.
• Your state account. The Comptroller's Airbnb FAQ and HomeAway FAQ (opens in a new tab) say hosts who offer all their rentals through Airbnb, or all through HomeAway, may close their state HOT account. Neither covers a mix of platforms, so confirm with the Comptroller. If you keep it open, file zero reports or face a $50 non-filer penalty.

Filing and registering for what you file yourself

City HOT. From the city's HOT page and FAQ:

• File quarterly, even when you owe nothing. Enter $0.00 and declare no taxable receipts.
• Due dates: Jan to Mar by April 30, Apr to Jun by July 31, Jul to Sep by October 31, and Oct to Dec by January 31.
• Rentals inside city limits need their STR permit number to file.
• Pay at the city's HOT portal (opens in a new tab). ACH has no fee and cards carry a 4% fee. Since July 1, 2026, Xpress Bill Pay no longer takes HOT.
• Or mail the remittance form (opens in a new tab) and a check to City of Fredericksburg, c/o Hotel Occupancy Taxes, 2818 E. U.S. Hwy. 290, Fredericksburg, TX 78624.
• Interest of 4.25% runs from the day after the due date. A 15% penalty applies once tax is delinquent for at least one fiscal quarter. Questions go to hot@fbgtx.org.

The ordinance says to contact the city finance department before you submit your permit application. If you don't pay after a delinquency notice from the finance department, the permit is suspended for 90 days.

County HOT. The county page says payments go to the Gillespie County Treasurer, 101 W Main St., Mail Unit #5, Fredericksburg, TX 78624-3700, or online, by phone or in person. It doesn't list a filing frequency or due dates, and the county doesn't mail notices. You can ask the Treasurer for a quarterly email reminder.

State HOT. For direct bookings, the Comptroller (opens in a new tab) says:

• Monthly returns are due the 20th of the following month. Quarterly filers, if you qualify, file by the 20th after the quarter.
• Filing and paying on time earns a 1% discount. The Airbnb FAQ says the discount doesn't apply to Airbnb rentals.
• A late report costs $50. Late tax adds 5% if 1 to 30 days late, or 10% after that. Interest starts 61 days after the due date.

Other local rules

From Ordinance 2023-18, Sec. 20-222, unless noted.

Occupancy. Two people per bedroom plus two more, and never more than 12. A room that fails the safety rules below can't count as a bedroom, can't be advertised as one, and must stay locked if it has a door.

Minimum stay. At least one night. If you switch to rentals of 30 days or more, tell the city to keep your permit.

Parking. One on-site space per bedroom. Tandem parking is fine if no car blocks the public right-of-way. No parking on unimproved surfaces. The zoning code's parking table sets at least two spaces per parcel for a whole-home rental.

24-hour contact. Reachable in person or by phone during every stay. They must answer a call within 30 minutes. When city staff or police call, they must resolve the issue or be on site within one hour.

Every listing must show:

• Your city permit number
• Maximum occupancy and maximum parking
• Your host rules
• A street-view photo of the front of the property

Host rules packet, posted where guests will see it:

• Maximum number of guests
• Where to park, and no parking on unimproved areas
• Quiet hours, 10:00 p.m. to 7:00 a.m. in residential zones
• Trash and recycling pickup
• Dark Sky outdoor lighting rules
• The 24-hour contact and operator, with phone numbers
• Evacuation steps, if relevant, and emergency and non-emergency dispatch numbers
• A notice that guests can be cited for breaking city ordinances

The house rules sign, house rules template and emergency info sign cover most of this.

Safety equipment:

• Smoke alarms on every floor, in every bedroom, and in a shared hallway outside bedrooms. They must meet Texas Property Code Sections 92.254 and 92.255.
• At least one CO alarm on each floor if the home has natural gas, propane or an attached garage.
• A 2A:10B:C (standard 5-lb) extinguisher on each floor, inspected yearly and tagged by a third-party inspector.
• Gas appliances vented outside, and every bedroom with an egress opening directly to the outdoors.
• Pools and spas must meet the International Property Maintenance Code as the city adopted it.

See how many smoke and CO alarms a rental needs and hot tub rules and safety.

Signs and food. One nameplate sign, up to 2 sq ft, attached to the building. Meals for overnight guests only, and only a continental-type breakfast unless you meet state and county food service rules.

Violations (Sec. 20-224):

• Health and safety, occupancy, noise, HOT non-payment, an unresponsive contact, unlawful ads and operating without a permit are major violations. Three minor citations in 12 months count as one major.
• Three major violations in 12 months send the permit to City Council, which can suspend it for up to 90 days. Five or more violations of other laws at the property in 24 months can also trigger review.
• A permit referred more than twice in 24 months, with no change of owner, can be revoked or suspended for 90 to 180 days.
• Violations are misdemeanors, and each day is a separate offense. The ordinance points to the code's general penalty section for fine amounts.

Appeals. File within 20 days of a permit denial. The city's fee schedule page lists a $300 fee for an STR appeal to City Council. The city's 2026 fee sheet (opens in a new tab) lists $500 plus $250 in legal notification fees. Ask the city which applies.

Where to check for changes

• City STR hub (opens in a new tab), STR permit FAQ (opens in a new tab) and Ordinance 2023-18 (opens in a new tab)
• City HOT page (opens in a new tab) and HOT FAQ (opens in a new tab)
• Gillespie County HOT page (opens in a new tab)
• Texas Comptroller hotel occupancy tax (opens in a new tab)
• Airbnb Texas taxes (opens in a new tab) and Vrbo tax list (opens in a new tab)

For other Texas markets, see Galveston and Austin. For other cities, see how to find the rules for your city. For income tax, see short-term rental taxes for US hosts. More guides for running a rental are at /hosting/.