Hotels & Lodging in Texas (2026)
41 rules on the books across Texas, 39 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Abilene
Some RestrictionsAbilene levies a 7 percent hotel occupancy tax on any room costing $2.00 or more a night, collected by the hotel or…
Read full rule →Amarillo
Some RestrictionsAmarillo levies a 7% occupancy tax on any hotel room costing $2.00 or more per day, dedicated to tourism and convention…
Read full rule →Arlington
Some RestrictionsArlington imposes a 9% city Hotel Occupancy Tax on rooms costing $2 or more per day, stacked on top of the 6% Texas…
Read full rule →Bexar County
Some RestrictionsBexar County imposes a 1.75% county Hotel Occupancy Tax on rooms costing two dollars or more per day, stacked on top of…
Read full rule →Carrollton
Some RestrictionsCarrollton taxes every hotel, short-term rental and bed-and-breakfast stay at 7 percent of the room charge for rooms…
Read full rule →Cedar Park
Some RestrictionsCedar Park levies a 7% hotel occupancy tax on room charges of $2 or more per night, collected by operators and remitted…
Read full rule →Conroe
Some RestrictionsConroe levies its own 7 percent hotel occupancy tax on room charges of $2.00 or more per day, and its broad definition…
Read full rule →Converse
Some RestrictionsConverse levies a 7% hotel occupancy tax on rooms renting for $2 or more per night, collected by hotel operators and…
Read full rule →Corpus Christi
Some RestrictionsCorpus Christi charges a 9 percent city hotel occupancy tax on stays under 30 days, on top of the 6 percent Texas state…
Read full rule →Dallas
Some RestrictionsDallas City Code Chapter 44 imposes a 7% city Hotel Occupancy Tax on rooms costing $2 or more per night, stacked on top…
Read full rule →Denton
Some RestrictionsDenton charges a 7% hotel occupancy tax on room rates of $2 or more a night, collected by the operator and remitted…
Read full rule →El Paso
Some RestrictionsEl Paso levies a 7% hotel occupancy tax on rooms costing $2 or more a day under Section 3.12.020, plus a separate 2%…
Read full rule →Farmersville
Some RestrictionsFarmersville levies a seven percent hotel occupancy tax on every sleeping room or facility rented in the city, per Code…
Read full rule →Frisco
Some RestrictionsFrisco charges a 9 percent city Hotel Occupancy Tax on top of the 6 percent Texas state tax, totaling 15 percent for…
Read full rule →Garland
Some RestrictionsGarland levies a 7 percent hotel occupancy tax on the price of any room rented in the City, collected by the hotel…
Read full rule →Georgetown
Some RestrictionsGeorgetown taxes hotel and short-term rental stays at seven percent of the room charge whenever the daily rate is $2.00…
Read full rule →Grand Prairie
Some RestrictionsGrand Prairie levies a 7 percent hotel occupancy tax on any room or space costing $2.00 or more per day, collected by…
Read full rule →Harris County
Some RestrictionsHarris County hotels collect a 6 percent state HOT, 7 percent county HOT, and any city HOT, totaling about 17 percent…
Read full rule →Irving
Some RestrictionsIrving levies a 7 percent hotel occupancy tax on any room costing $2.00 or more per day, collected by the operator and…
Read full rule →Killeen
Some RestrictionsKilleen taxes every hotel, motel, tourist court, and short-term rental stay at 7 percent of the room charge whenever…
Read full rule →Laredo
Some RestrictionsLaredo levies a local hotel occupancy tax of 7 percent on room charges of $2.00 or more per day at any hotel, motel, or…
Read full rule →Leander
Some RestrictionsLeander levies a 7% tax on hotel room charges of $2 or more per night, collected by the operator and remitted to the…
Read full rule →Lewisville
Some RestrictionsLewisville levies a 7 percent hotel occupancy tax on rooms costing $2.00 or more per day under City Code Section 14-62…
Read full rule →Lubbock
Some RestrictionsLubbock charges a 7 percent city hotel occupancy tax on top of the 6 percent Texas state HOT, totaling 13 percent on…
Read full rule →Midland
Some RestrictionsMidland levies a 7% hotel occupancy tax on rooms costing $2 or more a night, and its code defines short-term rentals as…
Read full rule →Richardson
Some RestrictionsRichardson levies a 7 percent hotel occupancy tax on top of the state's 6 percent, reaching any room rented for $2 or…
Read full rule →Rowlett
Some RestrictionsRowlett, Texas, in Dallas and Rockwall counties, levies a 7% hotel occupancy tax on any hotel room costing $2 or more a…
Read full rule →San Angelo
Some RestrictionsSan Angelo levies a 7 percent hotel occupancy tax on any room costing $2.00 or more per day, collected by the operator…
Read full rule →San Antonio
Some RestrictionsSan Antonio hotels collect a 9% city Hotel Occupancy Tax under SAMC Chapter 31 (7% general plus 2% expansion) on top of…
Read full rule →Shenandoah
Some RestrictionsShenandoah, Texas imposes a 7 percent local hotel occupancy tax on any hotel or motel room costing $2.00 or more a…
Read full rule →Sugar Land
Some RestrictionsSugar Land levies a 7% municipal hotel occupancy tax on any room costing $2.00 or more per day and rented for less than…
Read full rule →Taylor
Some RestrictionsEvery hotel, motel, bed and breakfast or lodging operator in Taylor must collect a 7 percent occupancy tax on a guest's…
Read full rule →Texarkana
Some RestrictionsTexarkana levies a 7% tax on hotel and motel room charges of $2 or more a night, collected by every operator and…
Read full rule →Waco
Some RestrictionsWaco taxes hotel occupancy at 7 percent of the room charge whenever that charge is $2.00 or more per day, and the…
Read full rule →Dallas County
Light RestrictionsDallas County's 7% Hotel Occupancy Tax under Texas Tax Code Chapter 352 applies only to lodging in unincorporated…
Read full rule →Fort Worth
Light RestrictionsHotel and short-term rental operators in Fort Worth must register with Fort Worth Finance and the Texas Comptroller…
Read full rule →Houston
Light RestrictionsHouston Code Chapter 44 imposes a 7% city Hotel Occupancy Tax on rooms costing $2 or more per night, stacked on the 6%…
Read full rule →Plano
Light RestrictionsPlano levies a 7 percent municipal hotel occupancy tax on lodging stays under 30 days, stacked on the 6 percent Texas…
Read full rule →Travis County
Light RestrictionsHotels and short-term rentals in Travis County collect a combined hotel occupancy tax of roughly fifteen percent…
Read full rule →Hotel Living Wage
Industry-specific minimum wages for hotel workers above the citywide floor (LAMC §186.00), covered hotel sizes, and tipped-worker rules.
Corpus Christi
Few RestrictionsCorpus Christi has no hotel living wage ordinance, and Texas state law preempts cities from setting a private sector…
Read full rule →Dallas
Few RestrictionsTexas Labor Code Section 62.0515 preempts city minimum-wage ordinances. Dallas has never enacted a hotel-specific…
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