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.
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.
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.
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See how Dallas's transient occupancy tax rules stack up against other locations.
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