Is Airbnb Legal in Dallas? 2026 Rules, Permits & Taxes

Permit

Not required

Taxes on a stay

15%

Fine for breaking the rules

Up to $2,000

Active Airbnb listings

4,700

Latest rule change

Oct 14, 2026

The rules in brief

Issued by

City of Dallas Controller's Office (hotel tax account); Code Compliance Services (Chapter 42B registration, on hold)

Valid for

A hotel tax registration stays on file until the property is sold or its management or name changes, when the new owner or manager files a new form. A Chapter 42B registration would run for one year or until ownership changes.

Processing

The City Controller's Office reviews the form and emails an approval notification.

On listings

No number needed on listings

Platform checks

None while the injunction stands. The blocked 2023 ordinance would require listings to show the city registration number and platforms to register with the city before collecting fees for a booking.

Fees

Who qualifies

• No primary-residence or owner-occupancy rule is in force: the hotel tax covers the rental of all or part of a residential property
• A new owner or manager files a new hotel tax registration after a sale or a management or name change
• Chapter 42B (blocked): one registration per rentable unit, a passed inspection, and an owner and host current on city property taxes and hotel tax
• Zoning (blocked): short-term rental lodging allowed only in MO(A), GO(A), multifamily, central area, mixed use, multiple commercial and urban corridor districts, not in single-family districts

How to apply

1. 1 Email hoteltax@dallas.gov or call (214) 670-4855 with the rental's address, your name and contact details to request an account number and activation code.
2. 2 Go to dallas.munirevs.com, choose New Users and follow the emailed instructions to create a password and profile.
3. 3 Enter the account number and activation code, then complete and submit the registration form in the Business Center.
4. 4 After the City Controller's Office emails an approval notification, file a report and pay hotel tax online by the 15th of each month, including months with nothing due.

Permit rules

Court order blocks the 2023 ordinances

A temporary injunction filed on December 6, 2023 prohibits Dallas from enforcing its two 2023 short-term rental ordinances, the single-family zoning ban and the registration ordinance, so neither is in force while the order stands.^7,10 In force since December 6, 2023

Free hotel tax registration with the City Controller

A short-term rental counts as a hotel for tax purposes, so the owner, operator or manager needs a registration form on file with the City Controller's Office before filing reports and paying; registration is free and runs through the MUNIRevs portal.^6,9

Chapter 42B registration: $248 a year (blocked)

Section 42B-5, as amended by Ordinance 32556 effective October 1, 2023, sets a nonrefundable annual registration fee of $248 that includes the initial inspection, with a $144 reinspection fee; the injunction keeps the city from charging it.³ Applies to: If the 2023 ordinances take effect

Airbnb does not collect the city tax

Dallas has no hotel tax collection agreement with Airbnb, Vrbo or any other platform, so the host registers, collects, reports and pays the 9% city tax directly.^6,20

Airbnb-only hosts do not file the state tax

A host who rents only through a platform that collects and remits the state hotel tax does not collect or remit state tax; bookings taken outside such a platform are the host's to collect and pay.^15,20

Registration number in every listing (blocked)

The blocked registration ordinance would require every public listing to show the city registration number, occupancy limits, sound limits, vehicle limit and the two-night minimum.¹ Applies to: If the 2023 ordinances take effect

No requirement to live in the home

No primary-residence or owner-occupancy rule is in force; the hotel tax rules apply to anyone who owns, operates, manages or controls a rental, and the blocked 2023 ordinance lets a host who is not the owner operate with the owner's signed permission.^1,6

Single-family zoning ban (blocked)

Ordinance 32482, adopted on June 14, 2023, bans short-term rentals in areas zoned single-family residential; the injunction keeps the city from enforcing it.^13,19 Applies to: If the 2023 ordinances take effect

Districts the 2023 zoning ordinance would allow (blocked)

The 2023 zoning ordinance would allow short-term rentals only in MO(A), GO(A), multifamily, central area, mixed use, multiple commercial and urban corridor districts.⁸ Applies to: If the 2023 ordinances take effect

Apartment density caps (blocked)

The blocked registration ordinance would cap short-term rentals at 3% of units in larger multifamily buildings and 20% in larger nonresidential-zone buildings, and allow none in buildings of 20 units or fewer.¹ Applies to: If the 2023 ordinances take effect

HOA rules and deed restrictions still apply

Texas law leaves homeowners' associations and other private parties free to enforce their own rules and deed restrictions, so a subdivision's covenants can limit rentals even though the city order lets them operate.⁴ In force since June 12, 2025

Silent covenants do not bar short stays

The Supreme Court of Texas held in 2018 that covenants limiting a lot to residential use, and silent on short stays, did not prohibit short-term rentals, so a host reads the exact wording of the subdivision's deed restrictions.¹⁷ In force since May 25, 2018

What the order halts

The city's own staff describe the order as halting registration requirements, zoning restrictions and penalties for noncompliance enforcement.¹⁰

Hotel tax applies below 30 consecutive nights

Dallas treats the rental of all or part of a residential property to someone who is not a permanent resident as a hotel stay; a guest with the right to stay at least 30 consecutive days is a permanent resident and pays no hotel tax.⁶

City hotel tax is 9%

Anyone who owns, operates, manages or controls a short-term rental in Dallas must collect hotel occupancy tax of 9% of net room receipts from guests, report it and pay it to the City.^6,11 In force since November 2022

Cleaning charges are taxed

The city tax applies to the cost of the room; it leaves out food and personal services unrelated to cleaning and readying the room, so cleaning charges are part of the taxable amount, while other taxes are excluded.⁶

Monthly report due on the 15th, even at zero

Hotel tax reports and payments are due by the 15th of the month after the month in which the tax was collected, and a report must be filed even when no tax is due.⁶

Late payment: 15% penalty plus 10% interest

Since February 1, 2026 a monthly hotel tax payment that is three months late draws a penalty of 15% of the tax, 10% annual interest accrues from the day after the due date, and the city says penalties and interest cannot be waived.⁶ In force since February 1, 2026

6% state hotel tax, collected by Airbnb

Airbnb adds the 6% Texas hotel occupancy tax to the listing price, including the cleaning fee, on every Texas stay of 29 nights or less.^14,20

Three guests per bedroom, 12 in all (blocked)

The blocked registration ordinance would limit occupancy to three people per bedroom with a total of 12.¹ Applies to: If the 2023 ordinances take effect

Two-night minimum (blocked)

The blocked registration ordinance would set a minimum rental period of two nights.¹ Applies to: If the 2023 ordinances take effect

Guest vehicles and amplified sound limited (blocked)

The blocked registration ordinance would limit guest vehicles to the off-street spaces available and ban amplified sound audible beyond the property line from 10 p.m. to 7 a.m.¹ Applies to: If the 2023 ordinances take effect

Local contact within one hour (blocked)

The blocked registration ordinance would require every host to name a local responsible party who can be reached 24 hours a day and arrive within one hour of an emergency notice.¹ Applies to: If the 2023 ordinances take effect

Inspection before registration (blocked)

The blocked registration ordinance would require a city inspection for code violations before a registration is approved, and again on renewal unless the property had no violations in the previous 12 months.¹ Applies to: If the 2023 ordinances take effect

Property-standards, noise and nuisance rules still enforced

While the injunction stands, the city continues to enforce its existing ordinances on minimum property standards, disturbing noises and private nuisances.⁷

Median nightly rate, booked nights

$185

Taxes on that night (15%)

$28

Guest pays, before Airbnb and cleaning fees

$213

What the host still handles

• The City of Dallas Controller's Office hotel occupancy tax registration (free), then a report and payment by the 15th of every month, including months with nothing due
• The Texas Comptroller (Form AP-102, Hotel Occupancy Tax Questionnaire), only for bookings taken outside a platform that collects the state tax, such as a direct-booking website^{6,11,14,15,20}

• If the 2023 zoning ordinance takes effect, a violation is punishable by a fine of up to $2,000; the ordinance is blocked by court order.²
• If the 2023 registration ordinance takes effect, a violation is punishable by a fine of up to $500; the ordinance is blocked by court order.¹
• Late hotel tax: a payment three months or more late draws a 15% penalty from February 1, 2026, plus 10% annual interest from the day after the due date.⁶
• Texas cities may fine up to $500 for violating an ordinance, and up to $2,000 where the ordinance governs fire safety, zoning or public health and sanitation.⁵

1. October 14, 2026
   City files its reply brief; no argument date set

   The city filed its reply brief on the merits on October 14, 2026, and amicus briefs were still arriving; the docket shows no oral argument date and no decision.¹²

2. March 27, 2026
   Supreme Court of Texas orders briefs on the merits

   The Supreme Court of Texas ordered full briefing on the merits of the city's appeal.¹²

3. February 1, 2026
   15% penalty on hotel tax paid three months late

   From February 1, 2026 a hotel tax payment three months or more late carries a penalty of 15% of the tax.⁶

4. October 16, 2025
   City asks the Supreme Court of Texas to review

   The City of Dallas filed a petition for review in City of Dallas v. Dallas Short-Term Rental Alliance, No. 25-0748.¹²

5. July 18, 2025
   Court of Appeals upholds the injunction for most plaintiffs

   The Fifth Court of Appeals, on rehearing, affirmed the injunction for the Dallas Short-Term Rental Alliance and three owners and reversed it for one owner, Danielle Lindsey.¹³

6. December 6, 2023
   Temporary injunction bars enforcement

   A temporary injunction was filed prohibiting the city from enforcing the two 2023 short-term rental ordinances.⁷

7. September 20, 2023
   Council sets the Chapter 42B registration fee at $248

   Ordinance 32556 amended Section 42B-5 to set the annual short-term rental registration fee at $248 and the reinspection fee at $144, effective October 1, 2023.³

8. June 14, 2023
   Council adopts the zoning and registration ordinances

   Dallas City Council approved a zoning ordinance creating a short-term rental lodging use (No. 32482) and a registration ordinance, Chapter 42B (No. 32473).^13,19

9. November 2022
   City hotel tax rises from 7% to 9%

   The hotel occupancy tax rate collected by the City of Dallas increased from 7% to 9% beginning November 2022; 2% of the 9% funds the Convention Center expansion and Fair Park venue projects.¹¹

Estimate what a Dallas home could earn

1. 1. Ordinance No. 32473 adding Chapter 42B, Short-Term Rentals, to the Dallas City Code (June 14, 2023) · City of Dallas City Secretary
2. 2. Ordinance No. 32482 amending the Dallas Development Code for short-term rental lodging (June 14, 2023) · City of Dallas City Secretary
3. 3. Ordinance No. 32556 amending Section 42B-5 and other city fees (September 20, 2023) · City of Dallas City Secretary
4. 4. H.B. 2464, 89th Legislature (enrolled): authority of a municipality to regulate a home-based business · Texas Legislature
5. 5. Texas Local Government Code, Chapter 54, Section 54.001 · Texas Legislature
6. 6. Short-Term Rentals (Hotel Occupancy Tax) · City of Dallas City Controller's Office
7. 7. Short Term Rentals · City of Dallas Code Compliance Services
8. 8. Short Term Rental Information · City of Dallas Code Compliance Services
9. 9. Financial Transparency: Short-Term Rentals · City of Dallas Budget and Management Services
10. 10. Short-Term Rentals Update, Government Performance & Financial Management Committee (November 7, 2024) · City of Dallas Code Compliance Services
11. 11. Budget Accountability Report, July 2026 · City of Dallas City Manager's Office
12. 12. City of Dallas v. Dallas Short-Term Rental Alliance, No. 25-0748 (case docket) · Supreme Court of Texas
13. 13. City of Dallas v. Dallas Short-Term Rental Alliance, No. 05-23-01309-CV, memorandum opinion on rehearing (July 18, 2025) · Texas Fifth Court of Appeals
14. 14. Hotel Occupancy Tax · Texas Comptroller of Public Accounts
15. 15. Hotel Occupancy Tax FAQs · Texas Comptroller of Public Accounts
16. 16. Local Hotel Occupancy Tax Overview · Texas Comptroller of Public Accounts
17. 17. Tarr v. Timberwood Park Owners Association, Inc., No. 16-1005 · Supreme Court of Texas
18. 18. Combined Memo Packet, FY 2024-25 Budget Initiative Tracker (September 26, 2025) · City of Dallas City Manager's Office
19. 19. Planning & Development: Short Term Rentals · City of Dallas Planning and Urban Design
20. 20. Occupancy tax collection and remittance by Airbnb in Texas · Airbnb Help Center