Borger, Texas Short Term Rental Regulations Guide for Airbnb hosts

Overview: Are Short-Term Rentals Allowed in Borger, TX?

Yes, short-term rentals are explicitly allowed in Borger, Texas. The city recognizes short-term rentals as legitimate lodging facilities subject to hotel occupancy tax regulations. According to Article 11.04 of the Borger Municipal Code, the term "hotel" explicitly includes "a short-term rental in which the rental of all or part of a residential property to a person who is not a permanent resident under Section 156.101, Texas Tax Code, as amended." This covers platforms like Airbnb, Vrbo, and other vacation rental services.

What do Airbnb hosts actually earn in Borger?

Borger hosts earn a median $14,807/year with $99 ADR and 70% occupancy.

Top performers pull in $20,300+ per year.

See the full Borger market breakdown

How to Start a Short-Term Rental Business in Borger

Initial Setup Process

Property Compliance Assessment
- Ensure your property meets local building and safety standards
- Verify zoning compliance through the city's Unified Land Development Ordinance (ULDO)
- Consider fire safety inspection requirements
Tax Registration
- Register with the City of Borger for hotel occupancy tax collection
- Obtain necessary reporting forms from the city
- Establish procedures for collecting state and local taxes
Operational Setup
- Implement tax collection systems for guest billing
- Set up monthly reporting and remittance processes
- Create documentation systems for exemption certificates

Required Documents, Permits, and Licenses

Tax-Related Documentation

Hotel Occupancy Tax Report Form - Required for monthly filing (Form available through city documents)
Texas Comptroller Form 12-100 - State reporting form certification required
Exemption Certificates - For qualifying governmental entities and other exempt categories

Business Compliance

Building Permits - May be required depending on property modifications (see Building Permits & Fees)
Fire Safety Inspections - May be required before operation
Business Registration - Check local business licensing requirements

Forms and Documents Available:

Hotel and Venue Tax Information document
Hotel Occupancy Tax Report Form
Building Permits & Fees information
Fire Safety Inspections requirements

Specific Regulations for Short-Term Rentals

Hotel Occupancy Tax Structure

State Requirements (6%)

All short-term rentals must collect 6% state hotel occupancy tax
Applies to accommodations costing $15 or more per day
Must be reported to Texas Comptroller on Form 12-100

City of Borger Requirements (7%)

Local Hotel Tax Rate: 7% of the room cost
Minimum Rate: Applies to rooms costing $2 or more per day
Collection Requirement: Hosts must collect and remit local tax
Monthly Filing: Report due on the 20th day of the month following the tax period

Venue Tax (2%)

Additional Venue Tax: 2% for the Aluminum Dome Venue Project
Total Combined Rate: 15% (6% state + 7% city + 2% venue)
Voting Approval: Imposed by voters on November 3, 2020

Reporting and Remittance Requirements

Monthly Filing Deadlines

Due Date: 20th day of the month following the tax period
Extension Rules: If the 20th falls on a weekend or legal holiday, extended to the next business day
Late Penalties: 5% penalty if not filed by the 31st day after due date, plus additional 5% penalty

Required Information for Monthly Reports

Total consideration paid for all occupancies
Amount of 7% hotel occupancy tax collected
Amount of 2% venue tax collected
Certification that information matches Texas Comptroller Form 12-100
Any additional information required by the city or collection agency

Billing and Disclosure Requirements

Each guest receipt must contain the following statement in a conspicuous location:

THE APPLICABLE HOTEL OCCUPANCY TAX RATE COLLECTED BY THIS HOTEL FROM THE CUSTOMER FOR THE STATE OF TEXAS IS 6%. THE APPLICABLE HOTEL OCCUPANCY TAX RATE COLLECTED FROM THE CUSTOMER BY THIS HOTEL, LOCATED WITHIN THE CITY LIMITS OF THE CITY OF BORGER, TEXAS, IS 9%. THE APPLICABLE HOTEL OCCUPANCY TAX RATE COLLECTED BY THIS HOTEL FROM THE CUSTOMER FOR HUTCHINSON COUNTY, TEXAS IS 0%.

Exemptions and Special Cases

Exempt Categories

U.S. Governmental Entities - Completely exempt from local taxes
Texas State Governmental Entities - Must pay but entitled to refund
Certain Affiliated Persons - Pay tax but associated state entity can claim refund
Specific Texas Tax Code Categories - Various exemptions under Section 156.103

Refund Process

Governmental entities can file quarterly refund claims
Must use forms prescribed by the State Comptroller
Requires proper documentation and certification

Enforcement and Penalties

Financial Penalties

Initial Late Penalty: 5% of tax due
Extended Late Penalty: Additional 5% if not filed by 31st day
Interest: 10% per year starting 60 days after due date
Additional Costs: City entitled to reasonable attorneys' fees and collection costs

Enforcement Actions

Injunctive Relief: City can sue to enjoin operation until taxes are paid
Business Closure: Operation can be stopped until compliance is achieved
Property Sale Issues: Withholding requirements during property transfers

Platform Compliance

Third-Party Platform Limitations

Airbnb and Vrbo: Do NOT automatically remit taxes to Borger
Host Responsibility: Local hosts must collect and submit all applicable taxes
Platform Communication: Hosts should inform platforms of their tax collection obligations

Contact Information for Local Authority

Primary Contact

City of Borger - City Hall

Address: 600 N Main Street, PO Box 5250, Borger, TX 79008-5250
Phone: 806-273-0900
Website: www.borgertx.gov/

Department-Specific Contacts

Building Permits & Fees: Contact City Hall for Building Department
Fire Safety Inspections: Contact City Hall for Fire Marshal
Tax Collection Questions: City Manager's office handles hotel occupancy tax

Online Resources

Hotel Occupancy Tax Information: www.borgertx.gov/485/Hotel-Occupancy-Tax
Building Permits & Fees: www.borgertx.gov/156/Permits-Fees
Fire Safety Inspections: www.borgertx.gov/396/Inspections
Code of Ordinances: Available through online municipal code system

Additional Resources

Business Support: Local Business section on city website
Economic Development: Borger Economic Development Corporation
Chamber of Commerce: Local business networking and support

Source Links

Primary Regulatory Sources

Hotel Occupancy Tax Information: www.borgertx.gov/485/Hotel-Occupancy-Tax
Hotel and Venue Tax Information Document: borgertx.gov/DocumentCenter/View/1080/Hotel-and-Venue-Tax-Information
Hotel Occupancy Tax Report Form: borgertx.gov/DocumentCenter/View/1081/Hotel-Occupancy-Tax-Report-Form
Code of Ordinances - ULDO (Overnight Accommodations): online.encodeplus.com/regs/borger-tx/doc-viewer.aspx?secid=3595
Code of Ordinances - Venue Tax Article: online.encodeplus.com/regs/borger-tx/doc-viewer.aspx?secid=1958

Additional Business Resources

Building Permits & Fees: www.borgertx.gov/156/Permits-Fees
Fire Safety Inspections: www.borgertx.gov/396/Inspections
Local Business Resources: www.borgertx.gov/262/Local-Business
Unified Land Development Ordinance: www.borgertx.gov/489/Unified-Land-Development-Ordinance

State-Level Reference

Texas Hotel & Lodging Association STR Overview: texaslodging.com/short-term-rental-str-update-2018/

Important Note: This guide is based on the provided municipal documents and reflects current regulations as of the content provided. Short-term rental regulations can change frequently, and investors should verify current requirements with the City of Borger before proceeding with any STR investment or operation.

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Ask the AI Advisor about Borger

Borger is a community of roughly 13,000 people in Hutchinson County, in the northern Texas Panhandle. It grew up almost overnight in the late 1920s amid the oil and gas boom, and that industrial, blue-collar heritage still shapes the city's identity today. Borger functions as a service hub for surrounding ranching and energy operations and serves as a convenient base for visitors exploring the high-plains landscape of the Texas Panhandle. It sits about 50 miles northeast of Amarillo, the nearest major city, and roughly a dozen miles south of the Canadian River.

Just a short drive north of town, Lake Meredith National Recreation Area spreads across the rolling plains of the Panhandle, where a reservoir on the Canadian River draws visitors for boating, sailing, fishing, and swimming. The recreation area also preserves stretches of short-grass prairie and breaks along the Canadian River canyon, with hiking trails and campgrounds that attract outdoor enthusiasts year-round. From Borger, the main access areas can be reached in roughly 15 to 20 minutes.

Tucked into the hills above Lake Meredith, Alibates Flint Quarries National Monument protects a site that has been quarried for colorful, high-quality flint for more than 12,000 years. Indigenous peoples across the Great Plains and beyond prized this stone for toolmaking, and ranger-led guided tours are the only way to access the actual quarry pits. The monument lies about 20 minutes north of Borger and pairs naturally with a Lake Meredith visit.

For a longer day trip, Palo Duro Canyon State Park lies roughly an hour and a half southwest of Borger, just outside Amarillo. The canyon — second only to the Grand Canyon in length in the United States — offers hiking, mountain biking, horseback riding, and the long-running TEXAS outdoor musical drama staged in its amphitheater. Visitors can drive to the canyon floor and stay at the park's campgrounds or cabins, making it an easy complement to a stay in Borger.

Downtown Borger is compact and walkable, with a handful of locally owned diners, antique shops, and the Hutchinson County Museum, which documents the area's oil-boom history, pioneer ranching, and everyday life across the Panhandle. A walking tour of the town's older streets offers a glimpse of the hastily built boomtown architecture that gave Borger its rowdy reputation during the 1920s and 1930s.

Borger's appeal as a short-term-rental base comes from its combination of small-town affordability, easy access to Lake Meredith and Alibates Flint Quarries, and reasonable proximity to Amarillo and Palo Duro Canyon. Travelers looking for outdoor adventure in the Panhandle get a quieter, more affordable alternative to staying in Amarillo, while still being within a comfortable drive of the region's biggest natural attractions.

Borger, Texas

Generally Investor Friendly

STR Regulations for Borger, Texas