Hotel Occupancy Taxes: 
Every person owning, operating, managing, or controlling any hotel or collecting payment for occupancy in any hotel shall collect the Hotel Occupancy Tax from their guests for the City of Richardson.

A hotel is any building or buildings in which the public may obtain sleeping accommodations for a cost of $2 or more each day for a consecutive duration of 30 days or less. The term includes hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, bed and breakfast, short-term rentals, or other buildings where rooms are furnished for consideration. The term does not include hospitals, sanitariums or nursing homes.

Tax Rates:
The City of Richardson’s Hotel 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 information on the State Hotel Occupancy Tax, please visit their website here.

Reporting Requirements:
Every person required to collect the Hotel Occupancy Tax must file a Report of Hotel Occupancy Tax with the City of Richardson Finance Department showing the consideration paid for all room occupancies in the preceding month, the amount of permanent (30-day) and other exemptions granted, and the amount of the tax collected on such occupancies. A payment in the amount of the tax collected must accompany this report.

The reporting period is each calendar month of the year. Reports and payments are due on the 20th day of the month following the monthly reporting period (for example, month ending March 31 is due April 20). A report must be filed for every period even if no taxes are collected. If the due date falls on a weekend or holiday, the next business day is considered the due date.  If payment is sent by mail, the City of Richardson will honor the date postmarked by the U.S. Postal Service. 

Hotel occupancy taxes not paid when due shall accrue interest at the rate of one percent per month, beginning on the first day of the month after the date the tax is past due. A penalty of 15% will apply for taxes not submitted by the end of the first full municipal quarter following the tax due date.

Report and Payment Submission:
Please complete the Hotel Occupancy Tax Report form in its entirety including the signature and date.

Checks should be payable to City of Richardson and mailed along with the completed report to the address below:

City of Richardson
Attn: Customer Service-Hotel Tax
P.O. Box 831907
Richardson, TX 75083-1907

Credit card payments are accepted. To make payment via credit card, first email the completed report to the email addresses listed below. Then call 972-744-4120 to make a credit card payment over the phone. The completed report must be received by email prior to payment being accepted by credit card.

To: customer.service@cor.gov
CC: AskRichardsonTax@cor.gov

Forms and Resources

• City of Richardson Hotel Occupancy Tax Report form
• City of Richardson Hotel Tax Ordinance
• Texas Comptroller- State Hotel Occupancy Tax