Collin County, TX Short-Term Rentals: Registration Rules (2026)

Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. [...] Persons leasing their houses must collect hotel occupancy tax from their customers in the same way a hotel or motel collects the tax from its guests. Property management companies, online travel companies and other third-party rental companies may also be responsible for collecting the tax. [...] Reporting and Payment Requirements Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use. Less than $10,000 Select one of these reporting methods: Webfile Tax Forms [...] $10,000 - $49,999 Select one of these reporting methods: Webfile Tax Forms [...] $50,000 - $499,999 Webfile is the only acceptable reporting method. [...] $500,000 or more Webfile is the only acceptable reporting method. TEXNET is the only acceptable payment method. Texas Tax-Exempt Entity Search Retailers, including hotel and motel operators, can search our records and obtain online verification of an organization's exemption from Texas franchise tax, sales and use tax, and hotel occupancy tax.