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Statewide lodging tax figures cited to the state revenue department.
The state hotel occupancy tax rate is 6 percent of the cost of a room.
Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that the local taxing authority collects.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | The state hotel occupancy tax rate is 6 percent of the cost of a room. Texas Comptroller, Hotel Occupancy Tax. As of 2026-10-09. |
| Local lodging taxes | Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that the local taxing authority collects. Texas Comptroller, Hotel Occupancy Tax. As of 2026-10-09. |
Rates are from the Texas revenue department, retrieved 2026-10-09. Primary sources: https://comptroller.texas.gov/taxes/hotel/.
The state hotel occupancy tax rate is 6 percent of the cost of a room. Source: Texas Comptroller, Hotel Occupancy Tax, https://comptroller.texas.gov/taxes/hotel/, as of 2026-10-09.
Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that the local taxing authority collects. Source: Texas Comptroller, Hotel Occupancy Tax, https://comptroller.texas.gov/taxes/hotel/, as of 2026-10-09.
Estimates for planning; not tax/legal advice.