Short-term rentals (STRs), commonly referred to as vacation rentals, are legal and regulated in Potter County, Texas, particularly in the city of Amarillo, which is the county seat. Hosts must obtain a permit from the Planning Department, which involves an application and a property inspection, to legally operate an STR. Popular types of properties include cabins and guest houses in rural settings, with demand significantly influenced by tourism, especially for events at Palo Duro Canyon and local attractions like the Cadillac Ranch. The STR market caters primarily to tourists, though there is some business traveler activity. The market environment supports these rentals, as tourism is robust year-round, with peaks in certain seasons. The City of Amarillo oversees STR regulations, ensuring compliance with safety standards and tax collection, including an occupancy tax of 15% that combines city and state rates. For more information, please visit the official websites of the City of Amarillo and Potter County: City of Amarillo Planning Department, Potter County Official Site.