Hotels & Lodging in Sherman, TX (2026)
1 verified hotels & lodging rules for Sherman, Texas, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
In the City of Sherman, Texas, the hotel occupancy tax is 7 percent of the consideration paid for a room costing $2.00 or more per day. Hotel operators collect it, file quarterly reports with the city tax collector, and owe a 15 percent penalty on late remittance.
Sherman, Texas Hotel Occupancy Tax: 7 Percent Rate
Some RestrictionsSherman Code of Ordinances §§ 11.03.001, 11.03.002
Hotel.A building in which members of the public may obtain sleeping accommodations for a consideration. The term shall include hotels, motels, tourist homes, houses or courts, lodginghouses, inns, roominghouses, but “hotel” shall not be defined so as to include hospitals, sanitariums or nursing homes. ... § 11.03.002. Levy of tax. There is hereby levied a tax upon the cost of occupancy of any r...