Rowlett, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Rate
- 7% of room price
- Threshold
- Rooms $2+ per night
- Collector
- Hotel operator
- Filing
- Quarterly, to finance director
- Operator retains
- 1% for collection costs
Summary
Rowlett, Texas, in Dallas and Rockwall counties, levies a 7% hotel occupancy tax on any hotel room costing $2 or more a night, collected by the operator and remitted to the city quarterly under Code § 58-112.
There is hereby levied a tax of seven percent of the price paid for a room in a hotel on every 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 that is in a hotel, costs $2.00 or more each day, and is ordinarily used for sleeping. 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 those services related to the cleaning and readying of the room for possession.
(Code 1982, § 13-2-2)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 29).
Full Breakdown
Sec. 58-112 sets Rowlett's hotel occupancy tax at 7% of the room price for any room costing $2 or more a night. The tax applies broadly. Sec. 58-111 defines "hotel" to include motels, tourist homes, tourist courts, lodginghouses, inns, and bed and breakfasts, so many short-term rentals meeting that definition owe it. Operators collect the tax and remit it quarterly to the finance director (§ 58-115), keeping 1% as a collection fee (§ 58-114). Revenue is restricted to tourism promotion and convention/hotel-industry uses under § 58-119.
Violations & Fines
Failing to collect, report, or pay the tax is a misdemeanor punishable by up to $500 per offense (each day a separate offense) under § 58-117, plus a 5%-then-10% late penalty and 10% annual interest on unpaid tax.
Frequently Asked Questions
Does Rowlett's hotel tax apply to Airbnb-style rentals?
How often must hotels remit the tax?
Sources & Official References
Other rules in Rowlett
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Transient Occupancy Tax in Nearby Cities
How other cities in Dallas County handle transient occupancy tax.