HOTEL OCCUPANCY TAX
SHORT-TERM RENTALS (HOTEL OCCUPANCY TAX)
REGISTRATION
COLLECTION
EXEMPTIONS
REPORTING
DUE DATES
SUBMISSION
RETENTION OF RECORDS
Print: Hotel Occupancy Tax (Adobe PDF)
Print: Short-Term Rentals (Hotal Occupancy Tax) (Adobe PDF)
Hotel Occupancy Tax
Please read the following information before beginning the registration process.
A "hotel" is any building in which members of the public obtain sleeping accommodations for consideration. The term includes, but is not limited to a:
- Hotel
- Short-term rental
- Motel
- Bed and Breakfast (B&B)
The term does not include a hospital, sanitarium, or nursing home; or 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.
Every person (entity) owning, operating, managing, or controlling any hotel in the City of Dallas (City) shall collect Hotel Occupancy Tax (HOT) in the amount of 7% of net room receipts from their guests, and report the collections and pay the tax to the City. The levy, amount, and disposition of revenue is controlled by City Code Article V, Hotel Occupancy Tax.
Please note that the State of Texas has similar requirements relating to HOT. For more information, please visit their website at:
https://comptroller.texas.gov/taxes/hotel/
Hotels with 100 or more rooms and listed on the Tourism Public Improvement District (TPID) Assessment Roll are also responsible for collecting, reporting, and paying applicable TPID assessments. Please read the documents regarding TPID listed in the Forms and Resources section below for more information. In general, the same rules that apply to HOT apply to the TPID assessment fee.
Below is a summary of key information. Please read and adhere to the
Hotel Occupancy Tax Reporting, Payment Requirements, and Exemptions. Failure to comply may result in tax liabilities, fines, penalties, and interest. If you have questions about HOT, please call (214) 671-8508 or (214) 670-4540.
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Short-Term Rentals
By definition, a short-term rental is a property that is rented for less than 30 consecutive days. Please be aware that a short-term rental property is considered a hotel under the Dallas City Code and State of Texas Tax Code, and is subject to Hotel Occupancy Tax (HOT).
Please read the following information before beginning the registration process.
A short-term rental (hereinafter referred to as "hotel") means the rental of all or part of a residential property to a person who is not a permanent resident. A "permanent resident" is a person who has the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.
A "hotel" is any building in which members of the public obtain sleeping accommodations for consideration. The term includes, but is not limited to a:
Hotel
Short-term rental
Motel
Bed and Breakfast (B&B)
The term does not include a hospital, sanitarium, or nursing home; or 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.
Every person (entity) owning, operating, managing, or controlling any hotel in the City of Dallas (City) shall collect Hotel Occupancy Tax (HOT) in the amount of 7% of net room receipts from their guests, and report the collections and pay the tax to the City. The levy, amount, and disposition of revenue is controlled by City Code Article V, Hotel Occupancy Tax.
Please note that the State of Texas has similar requirements relating to HOT. For more information, please visit their website at:
https://comptroller.texas.gov/taxes/hotel/
Hotels with 100 or more rooms and listed on the Tourism Public Improvement District (TPID) Assessment Roll are also responsible for collecting, reporting, and paying applicable TPID assessments. Please read the documents regarding TPID listed in the Forms and Resources section below for more information. In general, the same rules that apply to HOT apply to the TPID assessment fee.
Below is a summary of key information. Please read and adhere to the Hotel Occupancy Tax Reporting, Payment Requirements, and Exemptions. Failure to comply may result in tax liabilities, fines, penalties, and interest. If you have questions about HOT, please call (214) 671-8508 or (214) 670-4540.
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Registration
All hotels must register with the City of Dallas. Please use one of the
Hotel Registration Forms listed below in the Forms and Resources section, and follow the instructions on the form.
If the hotel is sold or has a management or name change, the City requires that a new or updated registration form be submitted by the new owner or manager.
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Collection
Hotels are required to collect HOT from their guests for the City. The HOT is equal to 7% of the "consideration" paid by the guest for sleeping accommodations. Consideration means the cost of a room in a hotel, and does not include the cost of any food served or personal services rendered to the occupant not related to cleaning and readying the room or space for occupancy. It also does not include any tax assessed by any other governmental agency for occupancy of the room.
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Exemptions
In accordance with the City Code, certain guests are "exempt" (not subject to tax liabilities) from paying HOT. There are two types of exemptions: Permanent and Certificate.
A "permanent exemption" is granted to guests who have the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period. The guest must notify the hotel of their intent to stay at least 30 consecutive days by providing a letter of intent.
A "certificate exemption" is granted to guests who are affiliated with certain entities and provide an official Texas Hotel Occupancy Tax Exemption Certificate (Form 12-302) from the State of Texas Comptroller of Public Accounts. Please note that while some entities are exempt from State HOT, they are not necessarily exempt from local/City HOT.
For more information on permanent exemptions and for a list of exempt entities, please read the exemption rules, which are outlined in the document titled
Hotel Occupancy Tax Reporting, Payment Requirements, and Exemptions in the Forms and Resources section below.
It is the hotel's responsibility to ensure that granted exemptions are in compliance with the City Code. If the hotel mistakenly allows an ineligible exemption, the hotel is responsible for paying the applicable taxes (plus penalties and interest) to the City.
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Reporting
Hotels are required to report all HOT due to the City on a monthly basis using the report in the Forms and Resources section below. The report is due even when there are no room receipts. You must complete, sign, date, and submit the report on or before the due date. All reports must include the contact information for the hotel.
Please read the reporting rules, which are outlined in the document titled
Hotel Occupancy Tax Reporting, Payment Requirements, and Exemptions in the Forms and Resources section below.
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Due Dates
HOT reports and payments are due to the City by the 15th day of the month following the month in which the tax is collected. Example: Tax reports and payments for collections in September 2018 are due to the City by October 15, 2018. If the 15th day falls on a weekend or holiday, they are due by the next business day. If they are sent by mail, the City will honor the date postmarked by the U.S. Postal Service.
The following table shows the amount due based on the date the City receives your report and payment:
|
Postmarked by the due date (15th): |
discount 1% from taxes due |
|
1 to 10 days late (16th - 25th): |
all taxes due (no discount) |
|
11 to 30 days late: |
all taxes due + 15% penalty |
|
More than 30 days late: |
all taxes due + 15% penalty + 10% annual interest beginning the day after the due date |
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How to Submit Your Report and Payment
Make check payable to: City of Dallas
Option 1 – Submit your report and payment in person at City Hall at:
Special Collections Department
1500 Marilla Street, Room 2DS
Dallas, TX 75201
Option 2 – Mail report and check payment to:
Hotel Occupancy Tax
P.O. Box 139076
Dallas, TX 75313-9076
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Retention of Records Relevant to Audits
The hotel is required to retain all records used to support the amounts on the monthly HOT reports submitted to the City. During a compliance audit, the City will review and examine the hotel's business records to ensure the hotel is in compliance with the City Code.
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Forms and Resources
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