Short-term rentals (STRs) in Panola County, Texas, often referred to as "vacation rentals," are not regulated at the state level, allowing local authorities considerable discretion in their governance. While specific regulations for Panola County may not be detailed, hosts typically need to comply with applicable zoning laws and register for hotel occupancy tax collection. STRs primarily consist of rural cabins and single-family homes catering to visitors seeking a natural escape and hunting accommodations, particularly appealing during deer season and other local outdoor events. The market primarily serves tourists rather than business travelers due to the area's rural nature and attractions like Lake Murvaul. Enforcement of regulations and collection of taxes falls under the jurisdiction of the Panola County government. For more information on local regulations, visit the Panola County official website:.