Rockwall, TX Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Hotel occupancy tax rate
- 7% of room consideration
- STR permit application fee
- $500 per permit
- Collector's remittance credit
- 1% collection allowance retained
- Late payment penalty
- 5% forfeiture plus 10% interest
Summary
Rockwall taxes short-term rental stays at 7% of the room rate under its hotel occupancy tax, on top of a $500 STR permit application fee charged to every host.
The amount of tax levied upon the cost of occupancy of any room or space where such cost of occupancy is at a rate of $2.00 or more per day shall be seven percent of the consideration paid by the occupants of such room, space or facility to such hotel, exclusive of other occupancy taxes imposed by other governmental agencies.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 25 Update 1).
Full Breakdown
The city's hotel occupancy tax applies to any short-term rental where nightly consideration is $2.00 or more, at a flat 7% of the amount the guest pays, separate from state and county occupancy taxes. Hosts must collect and remit it quarterly to the city manager. Rockwall's short-term rental ordinance layers a separate $500 application fee onto every STR permit request, and Section 13-26 requires the property owner or responsible party to remit all applicable state, county, and local hotel occupancy taxes on time as a condition of keeping that permit valid.
Violations & Fines
Missing a HOT tax payment forfeits 5% of the tax owed, accrues 10% annual interest after 60 days, and is a misdemeanor punishable by up to $500 per day; unpaid arrears past 90 days can revoke the STR permit.
Frequently Asked Questions
Does Rockwall's short-term rental tax apply to Airbnb hosts?
Is the $500 STR fee separate from the occupancy tax?
Sources & Official References
Other rules in Rockwall
How Rockwall compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Rockwall to another location·View the Texas short-term rentals overview
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