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Plano, TX Hotels & Lodging: Transient Occupancy Tax (2026)

Light Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

City rate
7 percent
State rate
6 percent
Combined
About 13 percent
Stay threshold
Under 30 days

Summary

Plano levies a 7 percent municipal hotel occupancy tax on lodging stays under 30 days, stacked on the 6 percent Texas state HOT for a combined roughly 13 percent rate funding tourism, conventions, and arts programs citywide.

Sec. 156.051. TAX IMPOSED. (a) A tax is imposed 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 or space in a hotel costing $15 or more each day. (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. Sec. 156.052. RATE OF TAX. The rate of the tax imposed by this chapter is six percent of the price paid for a room in a hotel.

Full Breakdown

Texas Tax Code Chapter 351 authorizes Texas cities to impose a hotel occupancy tax up to 7 percent, and Plano levies the full rate. Combined with the Texas state HOT of 6 percent under Tax Code Chapter 156, total tax on a Plano hotel room runs about 13 percent before any venue or destination district add-ons. Revenue must fund tourism promotion, convention facilities, the arts, historical restoration, and signage. Plano Convention and Visitors Bureau and Visit Plano use HOT funds to market hotels along Dallas North Tollway, Legacy West, and Granite Park. Short-term rentals booked under 30 days also owe HOT.

Violations & Fines

Hotels and short-term rental hosts that fail to collect, report, or remit HOT face Plano comptroller audits, back taxes, penalties, and interest, plus possible misdemeanor charges for willful evasion.

Frequently Asked Questions

Do Airbnb hosts in Plano pay hotel tax?
Yes. Stays under 30 days at any short-term rental owe both the 6 percent state HOT and 7 percent city HOT. Airbnb collects and remits state HOT but local HOT remits vary by host.
Where does Plano spend hotel tax money?
By state law, only on tourism marketing, convention facilities, arts programs, historical preservation, and visitor signage. Visit Plano and Plano Cultural Affairs receive most of the city HOT proceeds.

Sources & Official References

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