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

Plano Code of Ordinances Sec. 6-738 sets three specific, non-refundable STR fees: $300 with each registration or renewal application; a reduced $200 renewal fee where the owner can show the STR wasn't the subject of a nuisance incident or serious incident in the previous twelve months; and $25 to reprint an already-issued registration certificate. These are separate from, not instead of, hotel occupancy taxes. Sec. 6-740 bars operating any STR without payment of hotel occupancy taxes required under state law, and on the city's request the registrant must, within thirty calendar days, provide an accounting of every occupant who rented the STR and the taxes paid.

Owners booked exclusively through a hosting platform that has signed a Hosting Platform Agreement with the city are excused from that accounting, unless the city receives a complaint or independently develops reason to believe taxes weren't paid, at which point it may audit the owner directly. Sec. 6-735(h) also requires that all city fees due from the owner and all city assessments levied on the premises be paid before a registration or renewal can issue, and the registrant's sworn statement under Sec. 6-735(d)(2)(xi)(4) must affirm that all applicable fees and assessments, including hotel occupancy taxes, have been and will continue to be paid.