Denton, TX Hotels & Lodging: Transient Occupancy Tax (2026)

there is hereby levied a tax of seven (7) percent of the price paid for a room in a hotel on every person who, under a lease, concession, permit, right of access, license, contract or agreement, pays for the use or possession or the right to the use or possession of a room that is in a hotel, costs two dollars ($2.00) or more each day and is ordinarily used for sleeping. 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 those services related to the cleaning and readying of the room for possession. The tax shall also be levied on banquet halls or meeting rooms that are located within the same building in which the public could obtain sleeping accommodations. However, the tax is not imposed on a room that is owned by a hotel that is physically separated and specifically not used for sleeping accommodations.(b)No tax shall be imposed under subsection (a) of this section upon the following persons:(1)A permanent resident;(2)An officer, employee, agency, institution (other than an institution of higher education), board, or commission of this state, for whom a special provision or exception to the general rate of reimbursement under the General Appropriations Act applies and who is provided with photo identification verifying the identity and exempt status of the person, is not required to pay the tax. (Code 1966, § 23-2; Ord. No. 96-136, § II, 6-18-96)