Dallas, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- City rate
- 7% of room price
- Texas state rate
- 6% under Tax Code Ch. 156
- Combined burden
- 13% effective
- Filing frequency
- Monthly to city
- Permanent guest exemption
- 30 consecutive days
Summary
Dallas City Code Chapter 44 imposes a 7% city Hotel Occupancy Tax on rooms costing $2 or more per night, stacked on top of the 6% Texas state HOT for a combined 13% room-tax burden funding tourism and the convention center.
Sec. 351.003. TAX RATES. (a) Except as provided by this section, the tax authorized by this chapter may be imposed at any rate not to exceed seven percent of the price paid for a room in a hotel.(b) The rate in an eligible central municipality may not exceed nine percent of the price paid for a room. This subsection does not apply to a municipality to which Section 351.106 applies or to an eligible central municipality with a population of less than 440,000.(c) The rate in a municipality that borders on the Gulf of Mexico and has a population of more than 250,000 or in a municipality with a population of less than 5,000 adjacent to a home-rule city with a population of less than 80,000 may not exceed nine percent of the price paid for a room.(d) The rate in an eligible barrier island co...
Full Breakdown
Dallas Code Chapter 44 levies a 7% Hotel Occupancy Tax on the price of any room rented for less than 30 consecutive days where the daily rate is $2 or more. The Texas Comptroller separately collects a 6% state HOT under Tax Code Chapter 156, producing a combined 13% effective rate. Hotels, motels, bed-and-breakfasts, and short-term rentals are all liable. Operators must register with the Dallas Office of Special Collections, file monthly returns by the last day of the following month, and remit collected tax. Permanent residents staying 30 or more consecutive days are exempt. Revenue funds the Dallas Convention Center, Visit Dallas tourism marketing, arts programs, and historic preservation grants under Tax Code Chapter 351.
Violations & Fines
Late returns trigger a 5% penalty plus interest under Dallas Code 44-37, rising to 10% after 30 days. Willful failure to remit is a Class C misdemeanor, and the city may place liens on unpaid accounts.
Frequently Asked Questions
What is the total hotel tax I pay in Dallas?
Are short-term rentals like Airbnb subject to Dallas HOT?
Sources & Official References
Other rules in Dallas
Texas rules heatmap·Compare Dallas to another location·View the Texas hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Dallas County handle transient occupancy tax.