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Hotels & Lodging in Midland, TX (2026)

1 verified hotels & lodging rules for Midland, Texas, sourced directly from the municipal code and official government pages.

Verified from official government sources

Transient Occupancy Tax

Midland levies a 7% hotel occupancy tax on rooms costing $2 or more a night, and its code defines short-term rentals as hotels subject to the same tax.

Midland Hotel Occupancy Tax Rate

Some Restrictions

Midland Code of Ordinances § 3-3-2(A)

There is hereby levied a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs two dollars or more each day, and is ordinarily used for sleeping, such tax to be equal to seven percent of the price paid for a room in a hotel, or the maxi...

Looking for Midland County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Midland city rules.

Hotels & Lodging in Midland County