Short-term rentals (STRs), often referred to locally as "vacation rentals," are legal in Falls County, Texas, though they face minimal state-level regulation, leaving significant oversight to local jurisdictions. The county includes various types of properties suited for STRs, particularly appealing are cabins in rural areas that attract nature enthusiasts, as well as homes and apartments in smaller towns catering to family gatherings and lifestyle travelers. The business environment is largely influenced by tourism, particularly during holiday seasons and local festivals, although there is a growing niche for business travelers, especially those attending events in nearby urban centers. Property owners must adhere to local regulations, including registration with the Texas Comptroller's Office for hotel occupancy tax collection, which is generally 6%, along with potentially higher local rates. The Falls County government oversees these regulations, ensuring compliance with zoning laws and safety standards. For additional official details, visit the Falls County government website at.