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Short-term rentals (STRs), often referred to as vacation rentals in Study Butte, Texas, are currently not subject to specific local regulations. The region has a favorable environment for these rentals, primarily attracting visitors looking to experience the surrounding natural beauty of Big Bend National Park. Accommodations that thrive in this landscape include rustic cabins and unique desert lodgings that appeal to both tourists and outdoor enthusiasts, especially during peak seasons from October to April when the weather is milder. While primarily catering to tourists, there is a modest market for business travelers as well, although it is less predominant. Property owners must adhere to the state’s hotel occupancy tax requirements, which necessitate registration with the Texas Comptroller of Public Accounts to collect and remit taxes on their rentals. Local tourism and economic development are managed by the Brewster County government, which also oversees general land use issues affecting STRs. For more detailed information on regulations, you can visit the Texas Comptroller's official website at [https://comptroller.texas.gov].
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