Taxes & Fees: Denton vs Little Elm
How do taxes & fees rules compare between Denton, TX and Little Elm, TX?
Denton has fewer restrictions than Little Elm.
Denton, TX
Denton County
STR operators must collect and remit state Hotel Occupancy Tax (HOT) of 6% plus City of Denton HOT of 7% for a combined 13% tax on all rentals under 30 consecutive days. TX Tax Code Ch. 351 authorizes the city HOT. Annual registration fee is $100. Platforms like Airbnb collect state HOT automatically but operators must remit city HOT directly.
View full Denton rules →Little Elm, TX
Denton County
Little Elm imposes a 7% local hotel occupancy tax on all short-term rentals, collected from guests and remitted to the town. The state of Texas adds a 6% hotel occupancy tax under TX Tax Code Chapter 156, bringing the combined rate to 13%. Monthly or quarterly filing is required depending on tax volume. Late payment triggers a 5% penalty plus 10% annual interest after 60 days.
View full Little Elm rules →Key Facts Comparison
| Fact | Denton | Little Elm |
|---|---|---|
| State HOT | 6% (TX Tax Code Ch. 156) | - |
| City HOT | 7% (TX Tax Code Ch. 351) | - |
| Combined Rate | 13% | 13% |
| City Filing | Monthly to Denton Finance Dept | - |
| Registration Fee | $100/year | $200/year |
| Local Tax Rate | - | 7% |
| State Tax Rate | - | 6% (TX Tax Code Ch. 156) |
| Late Penalty | - | 5% + 10% annual interest |
Highlighted rows indicate differences between cities.
Denton FAQ
Does Airbnb collect all taxes for Denton STRs?
Airbnb collects and remits the 6% state HOT automatically in Texas. However, you must verify whether the 7% city HOT is also being collected by your platform. If not, you must remit it directly to the City of Denton Finance Department on a monthly basis.
What is the total tax on a Denton short-term rental?
The combined Hotel Occupancy Tax rate is 13% -- 6% state (TX Tax Code Ch. 156) plus 7% city (TX Tax Code Ch. 351) -- applied to the nightly rental rate for stays under 30 consecutive days.
Little Elm FAQ
What taxes do Little Elm STR hosts owe?
Hosts collect and remit a 7% local hotel occupancy tax to Little Elm plus a 6% state tax to the Texas Comptroller, totaling 13% of rental charges.
When are tax payments due?
Monthly filers owe by the 20th of the following month. Quarterly filers follow a fiscal calendar with deadlines on January 31, April 30, July 31, and October 31.
What happens if I pay late?
A 5% penalty applies immediately. After 60 days, delinquent taxes accrue interest at 10% per year. Persistent delinquency can result in STR registration revocation.
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