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

Article V of Chapter 106 of the Wylie Code of Ordinances levies the city's hotel occupancy tax on any building where the public obtains sleeping accommodations for a price, a definition in § 106-101 broad enough to reach hotels, motels, tourist courts, lodging houses, inns and rooming houses, though it excludes hospitals, sanitariums, nursing homes and college housing. Under § 106-102, the tax applies at seven percent of the consideration paid whenever the room's cost of occupancy is $2.00 or more per day, and exemptions from the levy track those already listed in Texas Tax Code § 351.006.

In the city's extraterritorial jurisdiction, § 106-102(b) caps the combined state, county and municipal hotel occupancy tax rate at 15 percent of the room price. Every person owning, operating, managing or controlling a hotel must collect the tax for the city under § 106-103, and file a quarterly report with the city's tax assessor and collector on the last day of the month following each calendar quarter, remitting the tax due at the same time. The city manager can adopt rules to enforce collection and has access to a hotel operator's books to verify a report's accuracy.

Revenue collected can only be spent on the purposes the Texas Tax Code authorizes for hotel tax proceeds, as directed by the city council. A hotel that fails to collect the tax, fails to file a report, fails to pay on time or files a false report commits a misdemeanor under § 106-106, punishable by a fine of up to $500.00, on top of a ten percent penalty for late remittance that rises to 20 percent after 30 days and ten percent annual interest on the unpaid tax beginning 60 days after it was due.