Carrollton, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 7% of room consideration
- Threshold
- $2.00+/day room cost
- Filing
- Quarterly reports to Tax Assessor and Collector
- Accounting deadline
- 30 days of DCO/Finance request, § 97.10
- Late penalty
- 5% (10% after 30 days) plus 6%/yr interest
- City collection fee
- Up to 5% retained, § 38.35
Summary
Carrollton charges a 7 percent hotel occupancy tax on short-term rental and bed-and-breakfast stays once the room rate hits $2.00 or more per day, on top of state and county hotel taxes. Owners must collect it, file quarterly reports with the City Tax Assessor and Collector, and give the DCO an accounting within 30 days of request.
there is hereby levied a tax upon the cost of occupancy of any sleeping room furnished by any hotel, short-term rental, or bed and breakfast where the cost of occupancy is at the rate of $2.00 or more per day, the tax to be equal to seven percent of the consideration paid by the occupant for the room to that hotel, exclusive of other occupancy taxes imposed by other governmental agencies.
Full Breakdown
Section 38.31 of the Carrollton Code of Ordinances, adopted under Tex. Tax Code Chapter 351, levies a tax upon the cost of occupancy of any sleeping room furnished by any hotel, short-term rental, or bed and breakfast where the cost of occupancy is at the rate of $2.00 or more per day, the tax equal to seven percent of the consideration paid by the occupant, separate from any occupancy taxes other governments impose. Section 38.32 makes every owner, operator, or manager responsible for collecting the tax, and section 38.33 requires a quarterly report to the City Tax Assessor and Collector, due on the last day of the month after each calendar quarter, along with payment of the taxes shown due.
Chapter 97's STR-specific tax section, 97.10, layers a separate duty on top: it is unlawful for an owner or operator to fail to remit hotel occupancy taxes required under state law and Chapter 38, and upon a request from the DCO or the Finance Department, the owner or operator must furnish, within 30 days, a full accounting of every occupant who rented the premises and the taxes paid on those stays. Late Chapter 38 tax payments draw a 5 percent penalty, rising to 10 percent after 30 days, plus 6 percent annual interest starting 60 days after the due date, under section 38.34, and the city may retain up to 5 percent of collections to cover collection costs under section 38.35.
Violations & Fines
Failing to collect, report, or remit the 7 percent occupancy tax under Chapter 38 is a misdemeanor under section 38.34, carrying a 5 percent penalty that climbs to 10 percent after 30 days plus 6 percent annual interest. Separately, ignoring a DCO or Finance Department request for a 30-day accounting of STR occupants and taxes paid violates section 97.10 of the lodging chapter.
Frequently Asked Questions
What is Carrollton's hotel occupancy tax rate for short-term rentals?
How often does an STR owner file occupancy tax reports?
What happens if I am late paying the occupancy tax?
Does the STR chapter add any separate tax paperwork duty?
Sources & Official References
Other rules in Carrollton
How Carrollton compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Carrollton to another location·View the Texas short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Taxes & Fees in Nearby Cities
How other cities in Dallas County handle taxes & fees.