Taxes & Fees: Lewisville vs Little Elm
How do taxes & fees rules compare between Lewisville, TX and Little Elm, TX?
Lewisville has fewer restrictions than Little Elm.
Lewisville, TX
Denton County
Lewisville STR operators must collect 7 percent city hotel occupancy tax plus the 6 percent state tax for a combined 13 percent rate on nightly rental prices.
View full Lewisville 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 | Lewisville | Little Elm |
|---|---|---|
| City HOT Rate | 7 percent | - |
| State HOT Rate | 6 percent | - |
| Combined Rate | 13 percent | 13% |
| Filing | Quarterly to TX Comptroller and city | - |
| Contact | Finance Dept. (972) 219-3400 | - |
| Local Tax Rate | - | 7% |
| State Tax Rate | - | 6% (TX Tax Code Ch. 156) |
| Late Penalty | - | 5% + 10% annual interest |
| Registration Fee | - | $200/year |
Highlighted rows indicate differences between cities.
Lewisville FAQ
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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