Hotels & Lodging in Dallas County, TX (2026)

1 county-level rule, plus city-specific rules for 6 cities in Dallas County, Texas.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Dallas County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Transient Occupancy Tax

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.

Dallas County HOT Of 7% Applies Only In Unincorporated Areas

Light Restrictions

Tex. Tax Code Sec. 351.002

Sec. 351.002. TAX AUTHORIZED. (a) A municipality by ordinance may impose a tax on a person who, under a lease, concession, permit, right of access, license, contract, or agreement, pays for the use or possession or for the right to the use or possession of a room that is in a hotel, costs $2 or more each day, and is ordinarily used for sleeping. (b) The price of a room in a hotel does not inclu...

Full ordinance details →Official source ↗