STRs in DeSoto pay the 6% Texas State Hotel Occupancy Tax and a 7% DeSoto Local HOT, plus annual permit fees. Airbnb and VRBO collect and remit on the host's behalf, but local HOT registration is still required.
The Texas HOT (6%) is authorized under Texas Tax Code Chapter 156; DeSoto's 7% local HOT is adopted under Texas Tax Code Chapter 351 and DeSoto Ordinance Chapter 58. Total tax on each booking is 13%. While Airbnb remits state HOT and some local HOTs automatically, hosts are ultimately responsible for confirming remittance and filing quarterly reports with the DeSoto Finance Department. Annual STR permit fees range $250-$500 plus a $100 inspection fee. Tax returns are due the 20th day of the month following each quarter; late filings accrue 5% penalty and interest at the Comptroller's posted rate.
Unpaid HOT: 5% penalty + interest; willful failure may result in permit revocation and misdemeanor prosecution under Tex. Tax Code §156.204.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
DeSoto, TX
DeSoto restricts parking of commercial vehicles in residential zoning districts. Commercial vehicles over one ton rated capacity, semi-tractors, trailers ove...
DeSoto, TX
DeSoto requires all residential swimming pools with water depths over 24 inches to be fully enclosed by a barrier at least 48 inches (4 feet) tall, per Texas...
DeSoto, TX
DeSoto generally permits wood, vinyl, wrought iron, chain link, masonry, and composite fences in residential zones, but each district has specific rules. Fro...
DeSoto, TX
DeSoto limits residential fence heights based on yard location. Fences in front yards are typically limited to 4 feet tall, while side and rear yard fences m...
DeSoto, TX
DeSoto requires fences to be structurally sound, properly installed, and maintained in good repair. Posts must be set in concrete footings of adequate depth ...
DeSoto, TX
DeSoto discourages feeding of wildlife that creates nuisance or public health concerns. Intentional feeding of feral hogs, coyotes, raccoons, and similar wil...
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