Burleson, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Rate
- Seven percent of consideration paid for the room
- Threshold
- Applies where occupancy costs $2.00 or more per day
- Reach
- City limits and one mile of extraterritorial jurisdiction
- Filing
- Quarterly report due last day of the following month
- Collector
- Hotel owner, operator or manager collects for the city
Summary
The City of Burleson, Texas levies a hotel occupancy tax of seven percent of the consideration paid for a room at hotels inside the incorporated limits and at hotels built or made operational after the ordinance took effect. The tax reaches the extraterritorial jurisdiction and applies where occupancy costs $2.00 or more per day.
(a) There is hereby levied a tax, both inside the city limits and in the city's extraterritorial jurisdiction, upon the cost of occupancy in any room or space furnished by any hotel where such cost of occupancy is at the rate of $2.00 or more per day, as authorized by V.T.C.A., Tax Code § 351.002(a). (b) For hotels located within the incorporated limits of the city and for all hotels constructed or made operational after the effective date of the ordinance from which this article is derived such tax shall be equal to seven percent of the consideration paid by the occupant of such room space or facility to such hotel, exclusive of other occupancy taxes imposed by other government agencies.
Full Breakdown
Burleson Code of Ordinances § 74-32(a) levies the tax both inside the city limits and in the city's extraterritorial jurisdiction, upon the cost of occupancy in any room or space furnished by any hotel where the cost is $2.00 or more per day, as authorized by Texas Tax Code § 351.002(a). Subsection (b) fixes the rate at seven percent of the consideration paid by the occupant, exclusive of other occupancy taxes imposed by other government agencies. Section 74-31 defines the extraterritorial jurisdiction as the unincorporated area contiguous to the corporate boundaries within one mile.
Who is a hotel matters. Section 74-31 defines a hotel as a building in which members of the public obtain sleeping accommodations for consideration, including a hotel, motel, tourist home, tourist house, tourist court, lodginghouse, inn, roominghouse or bed and breakfast. A hospital, sanitarium or nursing home is not a hotel, and neither is a dormitory or other housing facility owned or leased and operated by an institution of higher education for persons engaged in an educational program. Consideration is the cost of the room or sleeping space and excludes food served, personal services not related to cleaning and readying the room, and any tax assessed by another governmental agency.
Collection and reporting are the operator's job. Every person owning, operating, managing or controlling a hotel collects the tax for the city (§ 74-33). On or before the last day of the month following each quarterly period, the operator files a report with the city manager or designated agent showing the consideration paid for all room occupancies in the preceding quarter and the tax collected, and pays the tax at the time of filing (§ 74-34). The quarters are the regular calendar quarters, January through March, April through June, July through September and October through December. After reasonable notice, the city manager's representative can inspect the hotel's books and records to check a report (§ 74-35), and the city manager can make rules to collect the tax effectively (§ 74-36).
Violations & Fines
Under § 74-37, a person who fails to collect the tax, fails to file a report, fails to pay the tax when the report is due, or files a false report exposes the operator to the city invoking Texas Tax Code §§ 111.060, 156.202 and 351.004. The code prints no separate Burleson fine for hotel tax violations in Article II.
Frequently Asked Questions
What is the hotel occupancy tax rate in Burleson, Texas?
When must a Burleson hotel file its occupancy tax report?
Does Burleson tax stays outside the city limits?
Can the city inspect a hotel's records for the tax?
Sources & Official References
Other rules in Burleson
Texas rules heatmap·Compare Burleson to another location·View the Texas hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.