Taxes & Fees: Flower Mound vs Little Elm
How do taxes & fees rules compare between Flower Mound, TX and Little Elm, TX?
Flower Mound has fewer restrictions than Little Elm.
Flower Mound, TX
Denton County
Flower Mound STR operators must collect and remit a combined 13% hotel occupancy tax: 7% city HOT and 6% state HOT. Monthly filing is required through the GovOS platform. Stays exceeding 30 consecutive days are exempt from hotel occupancy tax under TX Tax Code Ch. 351 and Ch. 156.
View full Flower Mound 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 | Flower Mound | Little Elm |
|---|---|---|
| City HOT | 7% (TX Tax Code Ch. 351) | - |
| State HOT | 6% (TX Tax Code Ch. 156) | - |
| Total Tax Rate | 13% | - |
| Filing | Monthly via GovOS | - |
| Exemption | Stays over 30 days exempt | - |
| Local Tax Rate | - | 7% |
| State Tax Rate | - | 6% (TX Tax Code Ch. 156) |
| Combined Rate | - | 13% |
| Late Penalty | - | 5% + 10% annual interest |
| Registration Fee | - | $200/year |
Highlighted rows indicate differences between cities.
Flower Mound FAQ
What taxes do Flower Mound Airbnb hosts pay?
A total of 13% hotel occupancy tax: 7% to the Town of Flower Mound and 6% to the State of Texas. File monthly through the GovOS portal at flower-mound.munirevs.com.
Does Airbnb collect the hotel tax automatically?
Airbnb may collect the 6% state portion through its voluntary collection agreement with the Texas Comptroller, but you are responsible for verifying compliance. The 7% city portion must be remitted directly to Flower Mound through GovOS.
Are long-term stays exempt from hotel tax?
Yes. Stays exceeding 30 consecutive days are exempt from hotel occupancy tax under Texas law.
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.
Compare other topics
See how Flower Mound and Little Elm compare on other ordinance categories.
Want to add a third city?
Use our full comparison tool to compare up to three cities.
Open Comparison Tool