Irving, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 7% of room consideration
- Applies when room costs
- $2.00/day or more
- Permanent resident exemption
- 30+ consecutive days
- Late penalty
- 9% interest + 15% penalty
- Criminal fine
- Up to $500 per 24-hour violation
- Monthly report deadline
- Last day of following month
Summary
Irving levies a 7 percent hotel occupancy tax on any room costing $2.00 or more per day, collected by the operator and remitted to the city's chief financial officer. Permanent residents of 30+ days, government travelers, diplomats and military on official duty are exempt.
There is hereby levied a tax upon the cost of occupancy of any room or space furnished by any hotel where the cost of occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to seven (7) percent of the consideration paid by the occupant of such room, space or facility to such hotel, exclusive of other taxes imposed by other governmental agencies. ... No tax shall be imposed hereunder upon a permanent resident.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4988517; v32 updated 2026-07-30).
Full Breakdown
00 or more per day. "Hotel" is defined broadly in § 16A-1 to include "hotels, motels, tourist homes, houses, or courts, lodging houses, inns, rooming houses or other buildings where rooms are furnished for a consideration," but excludes hospitals, sanitariums and nursing homes. Section 16A-2(b) exempts permanent residents (occupants with a right to occupy 30+ consecutive days), the United States, the State of Texas and their agencies (other than higher-education institutions), officers or employees of those governments traveling on official duty, diplomatic personnel holding a State Department tax exemption card, and military personnel traveling on official business (leave does not qualify).
Every hotel operator must file a registration report with the chief financial officer under § 16A-4(a) and, by the last day of the month following each collection period, file a monthly report showing consideration collected and tax due, retaining supporting documentation for four years. As of January 1, 1974, unpaid tax becomes a preferred lien on the hotel's real estate once notice is filed in the county deed records. 101 purposes, and seven-ninths is split among the Irving Convention and Visitors Bureau Board (47 percent), the Irving Department of Arts and Culture Board (15 percent), and museum purposes (5 percent), with the remainder allocated by council.
Violations & Fines
Failure to file a report, filing a false report, or failing to pay the tax when due draws interest at 9 percent per annum plus a 15 percent civil penalty (minimum $1.00) once unpaid for a full municipal fiscal quarter under § 16A-6. The city attorney may sue to collect unpaid tax or enjoin continued hotel operation until the tax is paid under §§ 16A-7 and 16A-8. Section 16A-10 makes noncompliance a misdemeanor punishable by a fine up to $500.00, with each 24-hour period of violation a separate offense. On sale of a hotel, § 16A-9 requires the buyer to withhold enough of the purchase price to cover any unpaid tax or obtain a chief-financial-officer certificate showing none is due.
Frequently Asked Questions
What is Irving's hotel occupancy tax rate?
Are long-term guests exempt from Irving's hotel tax?
What happens if a hotel operator does not pay the tax on time?
Where does Irving's hotel tax revenue go?
Sources & Official References
Other rules in Irving
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