Hotel Occupancy Taxes

General Information

Who must file:

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, operates a short-term rental residence for a period of less than 30 days in the Town of Little Elm. Complete and detailed records must be kept of all receipts reported and exemptions or reimbursements claimed 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.

When to file:

The reporting period is for each quarterly period with the first quarter beginning on October 1 and ending December 31. Reports are considered timely if they are postmarked or hand-delivered before the 60th day following the end of the quarter. For example, the end of the 1st quarter report (October-December) must be either postmarked or hand-delivered no later than the end of February. 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. If the due date falls on a Saturday, Sunday, or Town holiday, the next business day will be the due date.

For assistance:

The Hotel Occupancy Tax Report Form and Instructions can be found here. 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 on Departments, Finance, and then Hotel Occupancy Taxes. For all other questions, please email for assistance. You may also call 214-975-0404 or 214-975-0415 for further assistance.

General Instructions
Hotel Occupancy Tax Report Form