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CityRuleLookup

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 Restrictions

Abilene levies a 7 percent hotel occupancy tax on any room costing $2.00 or more a night, collected by the hotel or…

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Amarillo

Some Restrictions

Amarillo levies a 7% occupancy tax on any hotel room costing $2.00 or more per day, dedicated to tourism and convention…

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Arlington

Some Restrictions

Arlington imposes a 9% city Hotel Occupancy Tax on rooms costing $2 or more per day, stacked on top of the 6% Texas…

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Bexar County

Some Restrictions

Bexar County imposes a 1.75% county Hotel Occupancy Tax on rooms costing two dollars or more per day, stacked on top of…

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Carrollton

Some Restrictions

Carrollton taxes every hotel, short-term rental and bed-and-breakfast stay at 7 percent of the room charge for rooms…

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Cedar Park

Some Restrictions

Cedar Park levies a 7% hotel occupancy tax on room charges of $2 or more per night, collected by operators and remitted…

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Conroe

Some Restrictions

Conroe levies its own 7 percent hotel occupancy tax on room charges of $2.00 or more per day, and its broad definition…

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Converse

Some Restrictions

Converse levies a 7% hotel occupancy tax on rooms renting for $2 or more per night, collected by hotel operators and…

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Corpus Christi

Some Restrictions

Corpus Christi charges a 9 percent city hotel occupancy tax on stays under 30 days, on top of the 6 percent Texas state…

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Dallas

Some Restrictions

Dallas City Code Chapter 44 imposes a 7% city Hotel Occupancy Tax on rooms costing $2 or more per night, stacked on top…

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Denton

Some Restrictions

Denton charges a 7% hotel occupancy tax on room rates of $2 or more a night, collected by the operator and remitted…

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El Paso

Some Restrictions

El Paso levies a 7% hotel occupancy tax on rooms costing $2 or more a day under Section 3.12.020, plus a separate 2%…

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Farmersville

Some Restrictions

Farmersville levies a seven percent hotel occupancy tax on every sleeping room or facility rented in the city, per Code…

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Frisco

Some Restrictions

Frisco charges a 9 percent city Hotel Occupancy Tax on top of the 6 percent Texas state tax, totaling 15 percent for…

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Garland

Some Restrictions

Garland levies a 7 percent hotel occupancy tax on the price of any room rented in the City, collected by the hotel…

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Georgetown

Some Restrictions

Georgetown taxes hotel and short-term rental stays at seven percent of the room charge whenever the daily rate is $2.00…

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Grand Prairie

Some Restrictions

Grand Prairie levies a 7 percent hotel occupancy tax on any room or space costing $2.00 or more per day, collected by…

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Harris County

Some Restrictions

Harris County hotels collect a 6 percent state HOT, 7 percent county HOT, and any city HOT, totaling about 17 percent…

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Irving

Some Restrictions

Irving levies a 7 percent hotel occupancy tax on any room costing $2.00 or more per day, collected by the operator and…

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Killeen

Some Restrictions

Killeen taxes every hotel, motel, tourist court, and short-term rental stay at 7 percent of the room charge whenever…

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Laredo

Some Restrictions

Laredo levies a local hotel occupancy tax of 7 percent on room charges of $2.00 or more per day at any hotel, motel, or…

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Leander

Some Restrictions

Leander levies a 7% tax on hotel room charges of $2 or more per night, collected by the operator and remitted to the…

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Lewisville

Some Restrictions

Lewisville levies a 7 percent hotel occupancy tax on rooms costing $2.00 or more per day under City Code Section 14-62…

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Lubbock

Some Restrictions

Lubbock charges a 7 percent city hotel occupancy tax on top of the 6 percent Texas state HOT, totaling 13 percent on…

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Midland

Some Restrictions

Midland levies a 7% hotel occupancy tax on rooms costing $2 or more a night, and its code defines short-term rentals as…

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Richardson

Some Restrictions

Richardson levies a 7 percent hotel occupancy tax on top of the state's 6 percent, reaching any room rented for $2 or…

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Rowlett

Some Restrictions

Rowlett, Texas, in Dallas and Rockwall counties, levies a 7% hotel occupancy tax on any hotel room costing $2 or more a…

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San Angelo

Some Restrictions

San Angelo levies a 7 percent hotel occupancy tax on any room costing $2.00 or more per day, collected by the operator…

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San Antonio

Some Restrictions

San Antonio hotels collect a 9% city Hotel Occupancy Tax under SAMC Chapter 31 (7% general plus 2% expansion) on top of…

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Shenandoah

Some Restrictions

Shenandoah, Texas imposes a 7 percent local hotel occupancy tax on any hotel or motel room costing $2.00 or more a…

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Sugar Land

Some Restrictions

Sugar Land levies a 7% municipal hotel occupancy tax on any room costing $2.00 or more per day and rented for less than…

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Taylor

Some Restrictions

Every hotel, motel, bed and breakfast or lodging operator in Taylor must collect a 7 percent occupancy tax on a guest's…

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Texarkana

Some Restrictions

Texarkana levies a 7% tax on hotel and motel room charges of $2 or more a night, collected by every operator and…

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Waco

Some Restrictions

Waco taxes hotel occupancy at 7 percent of the room charge whenever that charge is $2.00 or more per day, and the…

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Dallas County

Light Restrictions

Dallas County's 7% Hotel Occupancy Tax under Texas Tax Code Chapter 352 applies only to lodging in unincorporated…

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Fort Worth

Light Restrictions

Hotel and short-term rental operators in Fort Worth must register with Fort Worth Finance and the Texas Comptroller…

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Houston

Light Restrictions

Houston Code Chapter 44 imposes a 7% city Hotel Occupancy Tax on rooms costing $2 or more per night, stacked on the 6%…

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Plano

Light Restrictions

Plano levies a 7 percent municipal hotel occupancy tax on lodging stays under 30 days, stacked on the 6 percent Texas…

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Travis County

Light Restrictions

Hotels and short-term rentals in Travis County collect a combined hotel occupancy tax of roughly fifteen percent…

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