Frisco, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- City rate
- 9 percent
- State rate
- 6 percent
- Combined
- 15 percent total
- Threshold
- Stays under 30 days
Summary
Frisco charges a 9 percent city Hotel Occupancy Tax on top of the 6 percent Texas state tax, totaling 15 percent for hotels, motels, and qualifying short-term rentals booked under 30 days.
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.
Full Breakdown
Texas Tax Code Chapter 351 lets cities like Frisco impose up to 9 percent local Hotel Occupancy Tax (HOT) on stays of 30 days or fewer; combined with the 6 percent state tax under Chapter 156, guests pay 15 percent total. Frisco uses HOT revenue for visitor promotion, the Frisco Convention Center, sports tourism (Toyota Stadium, The Star, PGA events), and Hall of Fame Village marketing. Operators remit monthly or quarterly to the city; airbnb collects state tax automatically but city remittance varies by platform.
Violations & Fines
Failing to collect or remit HOT exposes operators to back taxes, 10 percent penalty, interest, and possible audit; willful evasion is a state-level offense under Tax Code Chapter 156.
Frequently Asked Questions
Do Airbnbs collect Frisco HOT?
What about long stays?
Sources & Official References
Other rules in Frisco
Texas rules heatmap·Compare Frisco to another location·View the Texas hotels & lodging overview
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Transient Occupancy Tax in Nearby Cities
How other cities in Collin County handle transient occupancy tax.