Little Elm imposes a 7% local hotel occupancy tax on all short-term rentals, collected from guests and remitted to the town. The state of Texas adds a 6% hotel occupancy tax under TX Tax Code Chapter 156, bringing the combined rate to 13%. Monthly or quarterly filing is required depending on tax volume. Late payment triggers a 5% penalty plus 10% annual interest after 60 days.
Short-term rental operators in Little Elm must collect and remit the town's 7% hotel occupancy tax under Article III of the municipal code, in addition to the 6% state hotel occupancy tax under TX Tax Code Chapter 156. The combined rate is 13% of the rental charge. Filing is monthly for operators owing more than $500 per month or $1,500 per quarter, with reports and payments due by the 20th of the following month. Quarterly filers follow a fiscal calendar: Q1 (October-December) due January 31, Q2 (January-March) due April 30, Q3 (April-June) due July 31, Q4 (July-September) due October 31. Payment is made through the secure online portal at secure.hostcompliance.com, by mail, or in person. Failure to file and pay incurs a 5% penalty fee, and beginning on the 61st day after the due date, delinquent taxes draw interest at 10% per annum. Delinquency in tax filing or payment is grounds for suspension or revocation of STR registration. TX Tax Code Chapter 351 authorizes Texas municipalities to levy local hotel occupancy taxes up to 7%. Contact the finance department at finance@littleelm.gov or (214) 618-2040.
5% penalty on late tax payments. 10% annual interest after 60 days. Delinquency may result in STR registration suspension or revocation.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Little Elm, TX
Little Elm does not establish specific numeric decibel limits in its noise ordinance. Instead, Sec. 70-55 uses a reasonable-person standard, prohibiting nois...
Little Elm, TX
Little Elm regulates amplified music through Sec. 70-55, restricting radios, TVs, musical instruments, loudspeakers, and similar devices in residential areas...
Little Elm, TX
Little Elm regulates industrial and commercial noise through the general noise ordinance in Sec. 70-55. Industrial operations in nonresidential districts mus...
Little Elm, TX
Little Elm specifically prohibits outdoor music in parks, public places, and nonresidential districts without a town-approved special event permit or facilit...
Little Elm, TX
Little Elm restricts construction, maintenance, repair, alteration, and demolition work in residential districts and quiet zones to daytime hours. Under Sec....
Little Elm, TX
Little Elm enforces noise restrictions under Chapter 70, Article III of the Town Code. Sound devices including radios, TVs, and musical instruments are prohi...
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