Lewisville, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 7% of room price
- Taxable threshold
- Rooms $2.00/day or more
- STR included
- Yes, per hotel definition
- Permanent resident exemption
- Stays of 30+ days
- Late/unpaid penalty
- 15% + attorney's fees
- Criminal penalty
- Up to $500/day, each day separate
Summary
Lewisville levies a 7 percent hotel occupancy tax on rooms costing $2.00 or more per day under City Code Section 14-62, and the ordinance's 'hotel' definition expressly includes short-term rentals, so STR hosts owe the same local tax collected by hotels and motels.
Hotel shall mean any building in which the public may, for consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist houses, trailer houses, trailer motels, short-term rentals, bed and breakfast, and all other facilities where rooms or sleeping facilities or spaces are furnished for a consideration. ... (a)As authorized by V.T.C.A., Tax Code § 351.001 et seq., there is hereby levied a tax upon the cost of use or possession of any room that is in a hotel where such cost of occupancy is at the rate of $2.00 or more per day and is ordinarily used for sleeping, such tax to be equal to seven percent of the price of a room in a hotel, exclusive of other occupancy taxes imposed by other governmental agencies.(b)No tax shall be imposed hereunder upon a permanent resident as defined under V.T.C.A., Tax Code § 156.101.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Unified Development Code: Supplement 3 | Code of Ordinances: Supplement 34 Update 1).
Full Breakdown
Section 14-61 defines a 'hotel' broadly for tax purposes as any building where the public can obtain sleeping accommodations for consideration, expressly listing hotels, motels, tourist houses, trailer houses, trailer motels, short-term rentals, and bed and breakfast among facilities furnishing rooms for consideration, while carving out hospitals, sanitariums and nursing homes. 'Occupancy' means use of a sleeping room or space for a stay of less than 30 days, which is what pulls short-term rentals into the tax alongside traditional hotels. A. 001 et seq. 101.
Section 14-64 puts the collection burden on the operator, requiring every person owning, operating, managing or controlling a hotel to collect the tax for the city, and Section 14-65 requires a periodic report documenting receipts and tax collected. The definitions section notes a short-term rental has the meaning set out separately in Section 4-151, tying this tax article to the city's short-term rental permitting chapter.
Violations & Fines
Failing to collect, report or remit the 7 percent tax is enforced under Section 14-63: the city attorney can sue to enjoin the operator from running the hotel or short-term rental until the tax is paid and the report filed, the operator owes a 15 percent penalty on the unpaid tax plus the city's attorney's fees, and a violation is also a misdemeanor punishable by up to $500 per day, with a Section 14-66(a) audit violation grounds for short-term rental permit revocation.
Frequently Asked Questions
Do short-term rentals in Lewisville owe the hotel occupancy tax?
What is Lewisville's hotel occupancy tax rate?
Is anyone exempt from paying the tax?
What happens if a hotel or short-term rental doesn't pay the tax?
Sources & Official References
Other rules in Lewisville
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