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

YES, short-term rentals are explicitly allowed in Wichita Falls, Texas. The city defines a Short-Term Rental (STR) as "the rental of a legally-licensed dwelling unit for periods of less than 30 consecutive days per occurrence." However, STRs are subject to specific regulations, tax obligations, and permitting requirements that investors must comply with before operating.

How to Start a Short-Term Rental Business in Wichita Falls

Step 1: Register Your Property

• Apply for a Hotel Occupancy Tax Registration before advertising or renting your property
• Registration must be completed through the city's GovOS online portal
• Each STR property requires its own separate registration

Step 2: Set Up Tax Collection and Remittance

• Obtain a 6-digit account number and activation code for each property
• Set up your GovOS account to access tax forms and make payments
• Establish procedures for collecting the required 9% Hotel Occupancy Tax from guests

Step 3: Understand Tax Payment Obligations

• Submit monthly or quarterly tax returns (quarterly filing may be available upon approval)
• File returns even if no rental activity occurred during the period
• Ensure payments are received by the 20th day of the month following the tax period

Step 4: Implement Compliance Procedures

• Develop systems to track all rental income and associated fees
• Ensure you're collecting and remitting all required taxes on gross rental receipts
• Maintain accurate records for potential audits

Required Documents, Permits, Licenses, and Guidelines

Hotel Occupancy Tax Registration

• Required: Yes, before advertising or renting
• Fee: Currently no fee associated with registration
• Process: Complete online registration through GovOS portal
• Account Setup: Receive 6-digit account number and activation code

Tax Remittance Requirements

• Monthly or quarterly tax filing (based on approval)
• Gross rental receipts including all non-optional fees (cleaning fees, pet charges, extra person/vehicle fees, booking fees)
• Tax returns due by the 20th of the month following the tax period
• Zero-file returns required for periods with no activity

Business Records

• Maintain records of all rental income and associated fees
• Keep documentation supporting any deductions claimed
• Preserve records for potential tax audits

Specific Regulations for Short-Term Rentals in Wichita Falls, TX

Tax Obligations

• Hotel and Motel Occupancy Tax Rate: 9.00% of gross short-term rental receipts
• Gross Receipts Definition: All consideration for occupancy including all non-optional fees (excluding taxes)
• Payment Schedule: Monthly or quarterly (if approved) due by the 20th day of the following month

Penalty Structure for Late Payments

• Late Filing Penalty: 5.00% of Total Tax Due for first 30 days of delinquency
• Additional Late Penalty: Additional 5.00% if 30+ days late
• Interest Charges: 6.00% annual rate on Total Tax Due, begins after 60 days of delinquency
• Note: Penalty begins accruing after one day late; additional penalty after 30 days; interest after 60 days

Platform Compliance

• Major Booking Platforms: Neither Airbnb nor Vrbo collect or remit Hotel Occupancy Tax for Wichita Falls
• Owner Responsibility: Property owners/agents are solely responsible for tax collection and remittance
• No Automatic Deduction: Platform fees and taxes do not exempt property owners from compliance

Licensing and Enforcement

• Registration Requirement: Mandatory before advertising or renting
• Enforcement: City actively enforces violations of registration and tax requirements
• Compliance Responsibility: Owner(s) are responsible for knowing and complying with all applicable ordinances

Contact Information for Local Authority

Wichita Falls Finance Department

• Primary Contact: Kristin Lalumia
• Email: kristin.lalumia@wichitafallstx.gov
• Contact For: Account closure, amended returns, general tax questions

GovOS Support (Tax Filing System)

• Email: blt.str.support@govos.com
• Phone: (888) 751-1911
• Contact For: Technical support, account access, system questions, activation codes

City of Wichita Falls

• Address: 1300 7th Street, Wichita Falls, TX 76307-7531
• Contact For: General city inquiries, compliance questions

Environmental Health (Lodging Permitting)

• Website: Available through city Environmental Health Department
• Contact For: Health permits, establishment licensing questions

Important Source Links

Primary City Resources

• Lodging Establishments Main Page: www.wichitafallstx.gov/370/Lodging-Establishments
• Lodging Establishment Permitting: www.wichitafallstx.gov/2351/Lodging-Establishment-Permitting
• Lodging Establishment Fees & Forms: tx-wichitafalls3.civicplus.com/2352/Lodging-Establishment-Fees-Forms
• Lodging Establishment Rules & Regulations: tx-wichitafalls3.civicplus.com/2816/Lodging-Establishment-Rules-Regulations
• Lodging Safety Tips: tx-wichitafalls3.civicplus.com/2877/Lodging-Safety-Tips
• Bed & Breakfast Establishment: tx-wichitafalls3.civicplus.com/2353/Bed-Breakfast-Establishment

Tax and Registration Portal

• STR FAQ Portal: wichitafalls.munirevs.com/faq/
• Tax Filing Portal: wichitafalls.munirevs.com/

Code of Ordinances

• City Code of Ordinances: ecode360.com/WI6513

State Resources

• Texas Department of State Health Services: www.dshs.texas.gov/public-health-sanitation-program/hotels-motels-travel-accommodations-bed-breakfasts-public-health-sanitation-program
• Texas Attorney General - Renters Rights: www.texasattorneygeneral.gov/consumer-protection/home-real-estate-and-travel/renters-rights

General Contact Directory

• City Contact Directory: www.wichitafallstx.gov/directory.aspx

Note: This guide is based on the information available in the provided web content. Investors should verify current requirements and regulations with the city directly, as municipal codes and requirements can change.