Hotel / Motel Tax
Hotel Occupancy Taxes
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 in the City of Frisco. You must also file if own or rent a residential home or other property for 30 days or less. Complete and detailed records must be kept of all receipts reported and exemptions or reimbursements claimed. Failure to file this report and pay applicable tax may result in fines and penalties as prescribed by City Ordinance No. 94-08-13 as amended by City Ordinances No. 00-08-04, No. 04-06-47 and No. 2021-08-52.
The reporting period is for each calendar month of the year. Timely reports must be submitted at City Hall (6101 Frisco Square Blvd) by the 20th of the month following the reporting period. 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. All reports must include the contact information for the hotel. If the due date falls on a Saturday, Sunday or city holiday, the next business day will be the due date. If they are sent by mail, the City will honor the date postmarked by the U.S. Postal Service.
The City of Frisco’s Hotel/Short-Term Rental Occupancy Tax rate is 7%. The City’s tax is in addition to the 6% rate imposed by the State of Texas, which must be remitted separately to the State. For more information on the State Hotel Occupancy Tax, please visit their website or call 1-800-252-1385.
Effective January 1, 2023, hotels with 75 rooms or more will be subject to a monthly Tourism PID assessment by the City. The Tourism PID assessment will be 2% of your sales that are subject to the local hotel occupancy tax. The assessment must be submitted monthly along with your regular occupancy tax to the City.
How to Submit Your Report and Payment:
Please complete the information on the report and print it before mailing to the city, along with the remittance. All applicable items of the report must be completed including the signature and date.
The check should be payable to City of Frisco and mailed along with the form to the address below:
- Report and Instructions of Hotel Occupancy Tax
- Report of Short Term Rental Occupancy Tax
- City Ordinance No. 2021-08-52 (PDF)
- City Ordinance No. 04-06-47 (PDF)
- City Ordinance No. 00-08-04 (PDF)
- City Ordinance No. 94-08-13 (PDF)
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