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Short-term rentals (STRs) in Smith County, Texas, particularly in Tyler, are legal and attract a diverse range of vacationers, primarily tourists interested in the area's attractions, including its famous rose gardens. STRs are often operable as individuals or through property management companies, and there are minimal regulations at the local level; hosts are not required to register their properties as vacation rentals, although they must report earnings to the Texas Comptroller's Office and pay applicable hotel occupancy taxes. The types of properties that tend to thrive include cabins in the surrounding rural areas and homes or apartments within the city that cater to guests wanting to explore Tyler or participate in local events. Government oversight for these rentals falls under local city ordinances, with no significant restrictions currently in place, making it a favorable environment for new and existing investment property owners. The economic landscape is shaped more by tourism rather than business travel, indicating a heavy preference for accommodations that provide an immersive experience in the area's natural beauty. For official information, visit the City of Tyler website at and the Smith County website at.
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