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Short-term rentals (STRs), often referred to as vacation rentals in Upshur County, Texas, are generally allowed but are subject to minimal state-level regulations, with local municipalities empowered to set their own rules. However, as of now, there are no specific ordinances regulating STRs in Upshur County, making it favorable for property owners. The business landscape is primarily characterized by rural cabins and houses that attract tourists interested in outdoor activities and natural settings, contributing to a market driven by leisure travel rather than business trips. The demand fluctuates seasonally, peaking during holidays and summer months. Upshur County's government authority responsible for overseeing short-term rental regulations and tax collection is the Texas Comptroller’s Office, which requires property owners to register for a hotel occupancy tax permit, applicable for stays of less than 30 days. Additional information can be found on the official site:.
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