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

Light Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified April 2026

Key Facts

Tax
Hotel Occupancy Tax (HOT)
Applies To
Stays of 30 days or fewer
Registration
Required with Finance Department
State Tax
Also applies: remit to TX Comptroller

Summary

Wichita Falls imposes a hotel occupancy tax on short-term rental stays of 30 days or fewer. Operators must register, collect the tax from guests, and remit it to the city on a regular basis.

Sec. 156.001. DEFINITIONS. (a) In this chapter, "hotel" means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include:(1) a hospital, sanitarium, or nursing home;(2) a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by Section 61.003, Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution

Source: City of Wichita Falls Code of OrdinancesView official code

Full Breakdown

Short-term rental operators in Wichita Falls must collect and remit the city's hotel occupancy tax (HOT) on stays of 30 days or fewer. The tax rate is set by city ordinance and applies to all transient lodging. Operators must register with the city's Finance Department and file regular returns. State hotel occupancy tax also applies and is remitted to the Texas Comptroller. Platforms may collect some taxes, but operators remain responsible for compliance.

Violations & Fines

Failure to collect or remit hotel occupancy tax may result in back taxes, penalties, interest, and potential legal action.

Frequently Asked Questions

Do I need to collect hotel tax for my Wichita Falls STR?
Yes. Hotel occupancy tax must be collected on stays of 30 days or fewer and remitted to the city. State tax also applies.
Where do I register for hotel tax in Wichita Falls?
Register with the city's Finance Department for local HOT and with the Texas Comptroller for the state hotel tax.

Sources & Official References

Other rules in Wichita Falls

All Wichita Falls rules

How Wichita Falls compares: Cities with the Highest Short-Term Rental Taxes·Texas rules heatmap·Compare Wichita Falls to another location·View the Texas short-term rentals overview

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