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

​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 HOT in the amount of 9% 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, and Article VII, Additional 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://comptro​ller.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 assessment fees. In general, the same rules that apply to HOT apply to the TPID assessment fee.

Below is a summary of key information. Failure to comply may result in tax liabilities, fines, penalties, and interest.

Hotel Occupancy Tax Team Contact Information
Email: hoteltax@dallas.gov
Phone: (214) 670-4855, (214) 670-4991, or (214) 907-6537​

Collection

 Hotels are required to collect HOT from their guests for the City. The HOT is equal to 9% 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.

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), which can be found at the following State of Texas Comptroller of Public Accounts link: Texas Hotel Occupancy Tax Forms. Please note that while some entities are exempt from State HOT, they are not necessarily exempt from local/City HOT. More information can be found in Sections 44-35.1 and 44-51 of the City Code.

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.

Due Dates

HOT reports and payments are due to the City of Dallas by the 15th day of the month following the month in which the tax is collected. For example, tax reports and payments for collections in January are due to the City by February 15. 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 or other similar delivery service.

Penalties and Interest

 In accordance with City Code Article V, Hotel Occupancy Tax, Section 44-39 and Article VII, Additional Hotel Occupancy Tax, Section 44-56, delinquent HOT is subject to penalties and interest. Effective February 1, 2026, failure to pay the monthly HOT within three (3) months from the tax due date, will result in a penalty equal to 15% of the tax. Additionally, 10% annual interest will begin to accrue the first day after the tax due date. Penalties and interest cannot be waived or forgiven.

The following table shows the amount due based on the date the City receives your report and payment:

Instructions for Registration

​Every hotel is required to have a registration form on file with the City before beginning the reporting and payment process. 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. The information below describes the methods available to complete the registration process.

Method 1 -  Online (Recommended)

Please visit dallas.munirevs.com, and follow the steps below:

1. Under "New Users," click the green "Go" button
2. Enter your email address
3. Follow the instructions in the email you receive from MUNIRevs
4. Create a password and user profile and click "Continue to Business Profile"
5. Enter the account number and activation code provided by the City of Dallas. If you have not received a letter from us with this information, please call us at one of the following numbers and we will provide it to you:
• ​(214) 670-4855
• (214) 670-4991
• (214) 670-4540
6. In the Business Center, click "Read Registration Form (new)" under "Open Tasks"
7. Read the message and click the orange "Submit" button to acknowledge
8. Complete all required fields on the next screen and click the orange "Submit" button

 
The City Controller's Office (CCO) will review and approve the completed registration form and will email you an approval notification. Once you receive the notification, you may begin filing reports and making payments online.

Note: If the registration form has incomplete information, the CCO will contact you and work on gathering the missing information before approving the form.

Method 2: Deliver to City Hall

​Please contact the Hotel Occupancy Tax Team, and you will be provided with the required form which must be completed and delivered by mail or in person to the following address:

City Controller's Office
Hotel Occupancy Tax
1500 Marilla St., Room 2BS
Dallas, TX 75201

HOT Team Contact Information
Email: hoteltax@dallas.gov
Phone: (214) 670-4855, (214) 670-4991, or (214) 907-6537​

Instructions for Reporting and Payment

Hotels are required to report and pay all HOT due to the City on a monthly basis using one of the methods listed below.

Method 1: Online (Recommended)

 Please login to dallas.munirevs.com, and follow the steps below:

1. Under the “Business Center," click on the link to access your HOT report. The link will read “Submit Hotel Occupancy Tax Form" if you only report HOT or it will read “Submit TPID and Hotel Occupancy Tax Form" if you report both TPID and HOT.
1. a. Note: TPID applies to hotels with 100 or more rooms.
2. In Boxes A-D: Enter “1" in each box. These sections are no longer required and do not affect your HOT.
3. In Box 1: Enter the total monthly gross receipts for room revenue.
4. In Box 2: Enter the total monthly room receipts from guests who had the right to use or possess a room in the hotel for at least 30 consecutive days. Be sure you do not count the same exemption for more than one month.
5. In Box 3: Enter the total monthly room receipts from guests who were exempt as allowed by City Code Sections 44-35.1 and 44-51.
6. The remaining Boxes will be automatically populated. The total due for the month will be shown in Box 16 of the “HOT Only" form or Box 23 of the “HOT and TPID" form.
7. Enter your contact information and click the orange “Submit" button
8. Click the orange “Payment Method" button.
1. ​a. Note: if you have a Zero Amount Due, you must click the “Payment Method" button to proceed to the Zero Cost Checkout to properly complete your form.
9. Enter your payment information and click the orange “Pay Now" button.
1. ​​a. Credit Card payments will include a 2% fee.
2. b. Bank account (e-check) payments do not have a fee.
3. c. Note: double check the payment information you enter to ensure it is correct before clicking the Pay Now button. Incorrect information may result in a returned payment and a $30 NSF fee may apply.​
4. d.    Do not click the Pay Now button more than once. Clicking the Pay Now button repeatedly may result in multiple charges.
10. You will receive confirmation of the completed transaction.

 Method 2: Deliver to City Hall

Please contact the Hotel Occupancy Tax Team, and you will be provided with the required form. After completing the HOT Report, you will need to print, sign, and deliver it by mail or in person along with your check (payable to City of Dallas) to the following address:

City Controller's Office
Hotel Occupancy Tax
1500 Marilla St., Room 2BS
Dallas, TX 75201
 
Note: The report must be filed even when there is no HOT due referred to as Zero Amount Due file.

HOT Team Contact Information
Email: hoteltax@dallas.gov
Phone: (214) 670-4855, (214) 670-4991, or (214) 907-6537

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 financial records to ensure the hotel is in compliance with the City Code.​