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

Short-term rentals in Rowlett are treated as hotels for occupancy-tax purposes. Sec. 10-424 states one purpose of the STR division is to ensure hotel occupancy taxes are remitted to the city quarterly, and the ordinance defines hotel occupancy tax by reference to section 58-112 of the City Code and Chapter 351 of the Texas Tax Code. Rowlett's Hotel Occupancy Tax Collection Report applies the local tax at 7% of net taxable room rental (Line 3 x 7%); a taxpayer administrative reimbursement of 1.0% of the tax may be retained, though Sec. 58-114 gives the city discretion to forfeit that 1% reimbursement if payment is late. Remittance is due on the last day of the month following each quarterly period (Q1 Oct-Dec due Jan 31; Q2 Jan-Mar due Apr 30; Q3 Apr-Jun due Jul 31; Q4 Jul-Sep due Oct 31). Crucially, the city advises that booking platforms do not take out local taxes for Rowlett, so the host must pay Rowlett's local tax directly (online via the city's portal or in person). On top of the city tax, Texas levies a state hotel occupancy tax of 6% under Tax Code Chapter 156, and the Comptroller treats Airbnb/HomeAway-type rentals as taxable lodging. Separately, the annual STR permit fee set in Rowlett's master fee schedule is $2,000 per property; a non-refundable reinspection fee may also apply (Sec. 10-426(c)).