Dallas County, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- County rate
- 7% (Tax Code Ch. 352)
- Applies in
- Unincorporated Dallas County only
- City carve-out
- Tax Code 352.002
- State stack
- +6% TX HOT
- Permanent guest
- 30+ consecutive days exempt
Summary
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.
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 include the cost of food served by the hotel and the cost of personal services performed by the hotel for the person except for those services related to cleaning and readying the room for use or possession. (c) The tax does not apply to a person who is a permanent resident under Section 156.101 of this code.
Full Breakdown
Texas Tax Code Chapter 352 authorizes counties to levy a Hotel Occupancy Tax up to 7%, but Tax Code 352.002 expressly blocks county HOT collection inside any incorporated city that imposes its own HOT. As a result, Dallas County's 7% county HOT applies almost entirely to a handful of hotels, motels, and short-term rentals in unincorporated Dallas County. Operators register with the Dallas County Auditor under Commissioners Court rules, file monthly returns, and remit the 7% on rooms costing $2 or more per night. Permanent guests staying 30 or more consecutive days are exempt under Tax Code 156.101. Revenues fund tourism promotion and convention facilities under Tax Code 352.1015. State HOT continues at 6% statewide.
Violations & Fines
Operators of unincorporated lodging that fail to register, file monthly returns, or remit county HOT face Tax Code 352.105 penalties: 5% late, rising to 10% after 30 days, plus interest. Willful nonpayment is a misdemeanor supporting county tax liens.
Frequently Asked Questions
Do hotels inside the City of Dallas collect Dallas County HOT?
Where exactly is unincorporated Dallas County?
Sources & Official References
Other rules in Dallas County
Texas rules heatmap·Compare Dallas County to another location·View the Texas hotels & lodging overview
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