Overview: STR Status in Plainview, TX

Short-term rentals ARE ALLOWED in Plainview, Texas but require compliance with a municipal permit program and tax obligations that took effect January 1, 2025. The City of Plainview has implemented a formal STR regulatory framework through Ordinance No. 24-3773, which defines short-term rentals as residential dwelling units (or portions thereof) rented for compensation for less than 30 consecutive days.

Starting a Short-Term Rental Business in Plainview

Step 1: Initial Assessment

• Verify your property is located in an appropriately zoned area (residential zones are suitable; industrial zones may not qualify)
• Confirm no deed restrictions, leases, covenants, or other property-specific bans prohibit STR operations
• Assess market demand in your specific neighborhood

Step 2: Permit Application Process

1. Contact the Building Permits & Inspections Department at (806) 296-1100 to initiate your application
2. Submit completed application with required documentation (see permits section below)
3. Pay the annual non-refundable $100 application fee
4. Await approval (permits cannot be transferred and don't convey with property sales)

Step 3: Tax Registration and Setup

1. Register for Hotel Occupancy Tax collection
2. Set up systems to collect both state (6%) and local (7%) taxes
3. File initial tax registration with appropriate authorities
4. Establish reporting cadence (monthly if collecting $500+/month, quarterly if under)

Required Documents, Permits, and Licenses

Municipal Permit Requirements

Short-Term Rental Permit (Annual)

• Cost: $100 (non-refundable)
• Duration: One year, renewable annually
• Transferability: Non-transferable; does not convey with property sales
• Application Required Information:
  • List of all owners, operators, and agents with current:
    • Names
    • Mailing addresses
    • Email addresses
    • Telephone numbers
  • 24-hour local contact information (must be owner, operator, or designated agent)
  • Acknowledgment that permit doesn't supersede property restrictions
  • Any additional documentation required by Building Official

Tax Registrations

Texas State Hotel Occupancy Tax Registration

• Rate: 6% of gross rental receipts
• Applies when nightly rates exceed $15
• Register through Texas Comptroller's Office

Plainview City Hotel Occupancy Tax Registration

• Rate: 7% of gross rental receipts
• Applies when nightly rates exceed $2
• Use city's Room Occupancy Tax Report form
• File with Plainview Accounting Department

Plainview-Specific STR Regulations

Operational Requirements

• Minimum Stay: None specified, but STR definition excludes rentals ≥30 consecutive days
• Occupancy Limits: Not explicitly specified in ordinance
• Zoning Compliance: Property must be in appropriate zoning district
• Local Contact: Must provide 24-hour contact who can respond to complaints within one hour

Tax Obligations

Hotel Occupancy Tax Summary:

• Total Tax Rate: 13% (6% state + 7% local)
• State Tax Trigger: Applies when charging $15+ per night
• Local Tax Trigger: Applies when charging $2+ per night
• Reporting Frequency: Monthly if collecting $500+/month, quarterly if under
• Remittance: Both state and local taxes must be timely remitted

Compliance and Enforcement

Denial Criteria:

• Incomplete, inaccurate, misleading, or false application statements
• History of noncompliance with STR regulations
• Failure to comply with zoning requirements

Revocation Grounds:

• Failure to comply with permit requirements
• Violations of Article 4.14 provisions
• Violations of applicable federal, state, or local laws

Grace Period: 60 days from January 1, 2025 (expires March 2, 2025) for existing operators

Penalties: Violations constitute misdemeanors punishable under state law and Plainview Code Section 1.01.009

Appeal Process

• Appeals filed with City Secretary within 10 days of denial/revocation
• Reviewed by City Manager or designee
• Decision is final

Texas State-Level Regulations

Hotel Occupancy Tax Requirements

• State Rate: 6% on gross receipts
• Registration: Required through Texas Comptroller's Office
• Filing: Regular reporting required based on collection levels
• Compliance: Must assess, collect, and remit taxes as required by Texas Tax Code Chapter 351

Municipal Authority

• Local municipalities retain authority to regulate STR operations within their jurisdictions
• State provides baseline tax framework; local governments can add additional taxes (up to combined 17% maximum)

Contact Information and Resources

Primary Local Authority

City of Plainview - Building Permits & Inspections

• Phone: (806) 296-1100
• Department: Community Development/Building Official
• Function: Permit applications, inspections, compliance enforcement

Tax Remittance

Plainview Accounting Department

• Address: 202 W. 5th St., Plainview, Texas 79072
• Function: City HOT collection and remittance
• Document: Room Occupancy Tax Report form required

Texas Comptroller's Office

• Function: State HOT registration and remittance
• Website: comptroller.texas.gov/taxes/hotel

Municipal Resources

City of Plainview Official Website: plainviewtx.org

• Municipal code and ordinances
• Tax forms and reporting instructions
• Business licensing information

Source Links

Primary Legal Documents

• Plainview Ordinance No. 24-3773 (Full Text)
• Plainview Municipal Code Chapter 4, Article 4.14

News Coverage and Implementation

• Plainview Herald - Permit Requirement Article
• Plainview Herald - Ordinance Passage Coverage

State Resources

• Texas Comptroller Hotel Tax Information
• Texas Tax Code Chapter 351

Industry Resources

• Proper Insurance - Texas STR Regulations Overview

Compliance Timeline and Action Items

Immediate Actions (For New Operators)

1. Verify zoning compliance
2. Review property restrictions and HOA rules
3. Contact Building Permits & Inspections at (806) 296-1100
4. Prepare required documentation
5. Submit permit application with $100 fee

Ongoing Compliance Requirements

1. Annual: Renew STR permit ($100)
2. Monthly/Quarterly: File HOT reports and remittances
3. Continuous: Maintain 24-hour local contact capability
4. As Needed: Respond to complaints within one hour
5. Ongoing: Monitor ordinance updates and changes

This regulatory framework positions Plainview as a moderately regulated STR market, balancing investment opportunities with neighborhood protection and public revenue generation through hotel occupancy taxes.