Dallas County's 7% Hotel Occupancy Tax under Texas Tax Code Chapter 352 applies only to lodging in unincorporated Dallas County. City hotels in Dallas, Irving, Garland, and other municipalities pay city HOT (typically 7%) plus 6% state HOT instead, never the county portion under Tax Code 352.002.
Texas Tax Code Chapter 352 authorizes counties to levy a Hotel Occupancy Tax up to 7%, but Tax Code 352.002 expressly blocks county HOT collection inside any incorporated city that imposes its own HOT. As a result, Dallas County's 7% county HOT applies almost entirely to a handful of hotels, motels, and short-term rentals in unincorporated Dallas County. Operators register with the Dallas County Auditor under Commissioners Court rules, file monthly returns, and remit the 7% on rooms costing $2 or more per night. Permanent guests staying 30 or more consecutive days are exempt under Tax Code 156.101. Revenues fund tourism promotion and convention facilities under Tax Code 352.1015. State HOT continues at 6% statewide.
Operators of unincorporated lodging that fail to register, file monthly returns, or remit county HOT face Tax Code 352.105 penalties: 5% late, rising to 10% after 30 days, plus interest. Willful nonpayment is a misdemeanor supporting county tax liens.
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Mesquite, TX
Mesquite allows gas-powered leaf blowers and lawn equipment during daytime hours, generally 7 a.m. to 8 p.m., with no city-wide gas blower ban.
Mesquite, TX
Outdoor music in Mesquite is allowed but cannot be plainly audible at neighboring residences after 10 p.m.; commercial venues need special event permits.
Mesquite, TX
Commercial vehicles over 1 ton or with commercial markings cannot park on Mesquite residential streets overnight; semi-trucks and trailers face stricter limits.
Mesquite, TX
Overnight on-street parking is generally allowed in Mesquite where not signed otherwise, but vehicles cannot remain in the same spot for more than 48-72 hours.
Mesquite, TX
On-street parking in Mesquite is allowed where not signed otherwise; vehicles must park with the flow of traffic and cannot block driveways, hydrants, or sig...
Mesquite, TX
Mesquite limits residential fences to 8 feet in rear/side yards and 4 feet in front yards, with corner-lot visibility triangles enforced for traffic safety.
Side-by-side rule comparisons with other cities in Dallas County.
See how Mesquite's transient occupancy tax rules stack up against other locations.
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