Hotel Occupancy Taxes

You must file this report if you are a sole owner, partnership, corporation, or other organization that owns, operates, manages, or controls any hotel or motel or operates a short-term rental residence for less than 30 days in the Town of Little Elm. Complete and detailed records of all receipts reported, and exemptions or reimbursements claimed must be kept so that a town representative can verify the reports. Failure to file this report and pay applicable tax may result in a 5% penalty fee, and beginning on the 61st day after the due date, delinquent taxes shall draw interest at a rate of ten percent per annum.

Monthly Filing Requirements

Short-term Rentals that owe more than $500 for a calendar month or $1,500 for a calendar quarter shall file their hotel occupancy taxes with the town monthly. Occupancy reports and tax remittance is due to the Town on the 20th day of the month following the end of each calendar month.

Quarterly Filing Requirements

Short-term Rentals that owe less than $500 for a calendar month or $1,500 for a calendar quarter may submit their hotel occupancy taxes to the town every quarter, with the first quarter beginning on October 1 and ending on December 31. Reports are considered timely if submitted through our online portal, postmarked or hand-delivered before the 30th day following the end of the quarter. The report must be filed for every period, even if you have no amount subject to tax or no tax due. Enter “0” if no receipts were collected for this reporting period. The timeline for reporting is as follows:

QuarterQuarter DatesDue Dates
1October 1 - December 31January 31
2January 1 - March 31April 30
3April 1 - June 30July 31
4July 1 - September 30October 31

How to file:

Hotel Occupancy Taxes can be paid through our online portal. The Hotel Occupancy Tax Report Form and Instructions are linked below if you prefer to pay via mail or in person. You will find the report, instructions, the Town’s ordinance on hotel occupancy taxes, and the State of Texas Tax Code on Local Taxation by clicking Departments, Finance, and then Hotel Occupancy Taxes. For all other questions, please email or call 214-618-2040.

Hotel Occupancy Tax Report Form
Ordinance No. 1547 – Short-Term Rental Registration
Ordinance No. 1673 – Short-Term Rental Fees and Penalties