Grand Prairie, TX Short-Term Rentals: Taxes & Fees (2026)

Every short-term rental operating in Grand Prairie collects the city's hotel occupancy tax the same way a hotel does. 00 or more per day, with an exemption for an occupant who has the right to occupy a room for at least thirty consecutive days without interruption in payment, incorporating the state exemption at Tex. 101. The operator must collect the tax under section 24-32 and, under section 24-33, file a report with the city's assessor-collector by the last day of the month following each calendar quarter, showing the consideration collected and the tax due, with payment due at the same time the report is filed.

Section 24-34 lets the assessor-collector estimate the tax and add penalties and interest if an operator fails to report or pay, and file a lien against the hotel property for unpaid amounts. Beyond the tax article itself, section 29-191(c) of the short-term rental article makes payment a condition of the permit: it is a condition of the initial and continued validity of a short-term rental permit that the owner or operator has paid and remains current on all hotel occupancy taxes owed to the city, and failure to timely pay is both a violation of the short-term rental article and grounds for revocation under section 29-195. 00 under sections 29-186(c) and 29-187(e), separate from the occupancy tax itself.