Fort Worth, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- City HOT
- 9 percent
- State HOT
- 6 percent
- Filing cadence
- Monthly typical
- Records retention
- Four years
- Tourism funding
- Visit Fort Worth, convention center
Summary
Hotel and short-term rental operators in Fort Worth must register with Fort Worth Finance and the Texas Comptroller, collect the city's 9 percent Hotel Occupancy Tax plus the 6 percent state HOT, file periodic returns, retain records for four years, and prepare for revenue audits.
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. Sec. 351.003. TAX RATES.
Full Breakdown
Fort Worth's 9 percent HOT under Texas Tax Code Chapter 351 funds convention-center operations, Visit Fort Worth tourism marketing, arts, and historic preservation. Operators register with the city's Finance Department, collect both state and local HOT, and file monthly returns electronically. They must keep guest folios, exemption certificates, and payment records for at least four years. The Texas Comptroller audits state HOT; Fort Worth audits city HOT. Federal-government and qualifying nonprofit bookings are exempt with documentation, as are stays of 30 or more consecutive days. Marketplace platforms like Airbnb and Vrbo often collect and remit, but hosts retain ultimate responsibility for compliance and filings.
Violations & Fines
Operating without HOT registration, underreporting receipts, missing monthly filings, holding collected HOT instead of remitting, or failing to keep four years of records triggers penalties, interest, audits, and possible criminal referrals.
Frequently Asked Questions
Does a Fort Worth bed-and-breakfast or boutique inn collect HOT?
How often must Fort Worth hotel operators file HOT returns?
Sources & Official References
Other rules in Fort Worth
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Transient Occupancy Tax in Nearby Cities
How other cities in Tarrant County handle transient occupancy tax.