Transient Occupancy Tax: Dallas vs Grand Prairie
How do transient occupancy tax rules compare between Dallas, TX and Grand Prairie, TX?
Dallas and Grand Prairie have similar restriction levels.
Dallas, TX
Dallas County
Dallas City Code Chapter 44 imposes a 7% city Hotel Occupancy Tax on rooms costing $2 or more per night, stacked on top of the 6% Texas state HOT for a combined 13% room-tax burden funding tourism and the convention center.
View full Dallas rules →Grand Prairie, TX
Dallas County
Dallas County's 7% Hotel Occupancy Tax under Texas Tax Code Chapter 352 applies only to lodging in unincorporated Dallas County. City hotels in Dallas, Irving, Garland, and other municipalities pay city HOT (typically 7%) plus 6% state HOT instead, never the county portion under Tax Code 352.002.
View full Grand Prairie rules →Key Facts Comparison
| Fact | Dallas | Grand Prairie |
|---|---|---|
| City rate | 7% of room price | - |
| Texas state rate | 6% under Tax Code Ch. 156 | - |
| Combined burden | 13% effective | - |
| Filing frequency | Monthly to city | - |
| Permanent guest exemption | 30 consecutive days | - |
| County rate | - | 7% (Tax Code Ch. 352) |
| Applies in | - | Unincorporated Dallas County only |
| City carve-out | - | Tax Code 352.002 |
| State stack | - | +6% TX HOT |
| Permanent guest | - | 30+ consecutive days exempt |
Highlighted rows indicate differences between cities.
Dallas FAQ
What is the total hotel tax I pay in Dallas?
Combined 13%: 7% Dallas city HOT under Code Chapter 44 plus 6% Texas state HOT under Tax Code Chapter 156. Some venues add separate tourism public improvement district fees on top.
Are short-term rentals like Airbnb subject to Dallas HOT?
Yes. Any rental under 30 days at $2 or more per night triggers both the city 7% and state 6% HOT. Hosts must register with the Dallas Office of Special Collections and file monthly returns.
Grand Prairie FAQ
Do hotels inside the City of Dallas collect Dallas County HOT?
No. Tax Code 352.002 blocks the county from collecting HOT in any incorporated city that levies its own. Dallas city hotels collect 7% city HOT plus 6% state HOT, never the Dallas County portion.
Where exactly is unincorporated Dallas County?
Pockets of unincorporated land sit between cities and along county boundaries. Most of Dallas County is incorporated. Operators should confirm jurisdiction with the Dallas County Tax Office before registering for county HOT.
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