Texas · Comal County
Comal County
Texas has no statewide STR license, and Comal County — which, like most Texas counties, cannot zone unincorporated land — imposes no countywide STR permit, so STRs are broadly allowed in unincorporated areas. However, STRs located within the Water Oriented Recreation District (WORD, the Canyon Lake tourism corridor) must obtain a WORD revenue (tax) permit (free for first-time applicants) and collect a 3% lodging user fee on all stays under 30 days. Converting a dwelling served by a septic system to an STR may trigger an on-site sewage facility (OSSF) "change in use" issue enforced by the Comal County Engineer's Office (backed by TCEQ) if the intensified use exceeds the septic system's design/permitted use. Lodging is also subject to the 6% Texas state hotel occupancy tax on rooms costing $15+/day for stays under 30 days. No general Comal County hotel occupancy tax was confirmed from any official county source (the only verifiable county-level lodging levy is the WORD 3% user fee). Inside incorporated city limits (e.g., New Braunfels) municipal STR ordinances and city HOT govern instead of these county-district rules.
Not legal advice. Last verified 2026-07-11 · sources linked below.
Requirements checklist
-
county WORD Revenue (Tax) Permit for short-term lodging Conditional
-
state Texas State Hotel Occupancy Tax collection/registration Required
-
county OSSF (septic) 'change of use' permit / compliance Conditional
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Texas State Hotel Occupancy Tax | 6% | Texas Comptroller of Public Accounts | — | — |
| WORD Lodging User Fee (Water Oriented Recreation District of Comal County) | 3% | Water Oriented Recreation District of Comal County (WORD), a Comal County special district | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~9.0%) on a stay in Comal County. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- No county-set occupancy cap. However, for a septic-served property, intensifying use beyond the OSSF's permitted/design capacity can create an OSSF 'change of use' compliance issue with the County Engineer's Office.
- Zoning-restricted
- No
- Cap on licenses
- —
Zoning: Texas counties generally lack authority to zone unincorporated land, so Comal County does not zone STRs out of residential areas in unincorporated territory. Zoning-based STR restrictions apply only inside incorporated cities (e.g., the City of New Braunfels), whose municipal ordinances govern within their limits.
- STRs in the Canyon Lake / Water Oriented Recreation District (WORD) must hold a WORD revenue permit and collect the 3% lodging user fee.
- Converting a septic-served home to an STR can raise an OSSF 'change in use' compliance issue enforced by the Comal County Engineer's Office (backed by TCEQ) if use is intensified beyond the system's permitted/design capacity (not verbatim-confirmed from an official page; see requirement note).
- Nuisance complaints (e.g., improper trash) and OSSF enforcement are handled by the Comal County Engineer's Office / Environmental Enforcement division; noise complaints are typically handled by the Comal County Sheriff's Office.
- No general countywide hotel occupancy tax was confirmed from any official Comal County source; aggregator claims of a 7% unincorporated / 2% incorporated county HOT were NOT verified and are not asserted here.
- Records inside city limits are governed by the relevant city's STR ordinance and city HOT, not this county record.
Enforcement
- Active enforcement
- yes
- Fines
- —
- Notes
- The Comal County Engineer's Office / Environmental Enforcement division investigates OSSF and nuisance complaints; per cceo.org search snippets, an OSSF 'change of use' violation typically gives the owner ~30 days to bring the property into compliance before further action. Noise complaints are generally handled by the Comal County Sheriff's Office. WORD enforces its permit and 3% lodging-user-fee requirements within the district. Specific fine amounts were not verified from an official source (fines_summary null). NEEDS REVIEW: the cceo.org enforcement page could not be fetched directly (SSL certificate error).
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Frequently asked questions
Is Airbnb legal in Comal County?
Do I need a license or registration for a short-term rental in Comal County?
What taxes apply to short-term rentals in Comal County?
Official sources
- gov_tax Texas Comptroller — Hotel Occupancy Tax (state 6%, rooms $15+/day, Tax Code ch. 156) ↗
- statute Tex. Tax Code ch. 352 — County Hotel Occupancy Taxes ↗
- gov_district WORD of Comal County — Types of WORD Taxes (3% short-term lodging user fee) ↗
- gov_district WORD of Comal County — FAQs for Business Owners (permit requirement; free first-time) ↗
- gov_county Comal County — OSSF (septic) Information / permitting (official comalcounty.gov) ↗
- gov_county Comal County — Tax Rates (property-tax only; confirms no general county HOT listed) ↗
- gov_county Comal County Engineer's Office — Environmental Enforcement / OSSF change-of-use (SSL fetch error; unverified verbatim) ↗
- gov_reference US Census Geocoder — Comal County FIPS 48091 confirmation ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.