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

Establishment of 7% hotel tax occupancy rate; and additional 2% hotel occupancy tax rate. (Effective 9/1/2011) Sec. 2-16. Hotel tax rate. Establishment of 7% hotel tax occupancy rate; and additional 2% hotel occupancy tax rate . (Effective 9/1/2011)

a. There shall be paid by the guest for every occupancy of a guest room in the city a tax at the rate of seven percent (7%) of the amount of rent unless an exception is provided under Section 2-18.

b. Convention center facilities. In addition to the tax provided for in subsection a., there shall also be paid by the guest for every occupancy of a guest room in the city an additional tax at the rate of two percent (2%) of the amount of rent, unless an exception is provided under Section 2-18. As authorized by State law, revenue derived from the additional two percent (2%) hotel tax provided for in this subsection shall be allocated for the the construction, expansion, maintenance or operation of convention center facilities. The revenue raised form the additional two percent (2%) in the hotel occupancy tax rate shall be used solely for the costs associated with and related to new or expanded conference center and/or multi-purpose arena, and any associated facilities. Said revenue derived pursuant to this subsection shall be accounted for separately within the City of Tyler’s Occupancy Tax Fund, and tracked as a reserve for future commitments. (Ord. No. 0-2011-54; 07/13/2011)