Texas Stay Tax

Home › Frisco

Frisco, Texas short-term rental hotel tax

Collin / Denton County · Last checked Nov 2026

13%Combined hotel tax on a stay under 30 nights. 13% (6% state + 7% city)

Every Texas short-term rental owes the 6% state hotel tax. Frisco adds local tax on top. Below is who collects each part, whether Airbnb and Vrbo pay it for you, and how to file what they don't.

Local rates

City hotel tax rate
7%Source: friscotexas.gov — source for City hotel tax rate
What the source says
The City of Frisco's Hotel/Short-Term Rental Occupancy Tax rate is 7%.
County hotel tax rate
None foundUnconfirmed

We could not confirm this on an official page. Check with the city or county.

Venue / special district rate
No separate tax found on official pages.None found
Combined total rate
13% (6% state + 7% city)Source: friscotexas.gov — source for Combined total rate
What the source says
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.

Excludes any county tax (none found).

Do Airbnb and Vrbo collect the local tax?

Both platforms collect the 6% state tax on Texas stays. Local tax is a city-by-city question.

Airbnb
No. Frisco is not on Airbnb's Texas list, so Airbnb collects only the 6% state tax there.Source: airbnb.com — source for Airbnb
What the source says
Airbnb's Texas list names the State of Texas, WORD of Comal County, Harris County, Abilene, Austin, Conroe, Corpus Christi, Denison, El Paso, Farmers Branch, Galveston, Garland, Glen Rose, Houston, Irving, Jamaica Beach, Kyle, League City, Leon Valley, Lockhart, Mansfield, McKinney, Plano, San Antonio and Smithville.

Summary of the page (this city is not on its list)

Vrbo
No. Frisco is not on Vrbo's Texas list, so Vrbo collects only the 6% state tax there.Source: help.vrbo.com — source for Vrbo
What the source says
Vrbo's Texas list names the State of Texas, Aransas County, Austin, Beaumont, Big Spring, Comal County WORD, Corpus Christi, Denison, Galveston, Glen Rose, Harris County, Houston, Irving, Jamaica Beach, Jasper County, Lakewood Village, League City, Leon Valley, Lockhart, Martindale, McKinney, Plano, San Antonio, Smithville and Wood County.

Summary of the page (this city is not on its list)

If you also book guests directly or on another site, you collect and file the tax on those stays yourself.

Local registration and filing

Local registration / permit
Annual city STR registration ($300 per property)Source: friscotexas.gov — source for Local registration / permit
What the source says
requiring owners to register their STR properties in order to operate. There's a $300 annual fee for each property.
Local filing frequency
MonthlySource: friscotexas.gov — source for Local filing frequency
What the source says
The reporting period is for each calendar month of the year.
$0 returns required?
YesSource: friscotexas.gov — source for $0 returns required?
What the source says
The report must be filed for every period even if you have no amount subject to tax or no tax due.
Local due date
20th of the following monthSource: friscotexas.gov — source for Local due date
What the source says
Timely reports must be submitted at City Hall (6101 Frisco Square Blvd) by the 20 th of the month following the reporting period.
Late penalty
10% if 1-30 days late; 20% if more than 30 days lateSource: friscotexas.gov — source for Late penalty
What the source says
1-30 days late 10% of Line E. More than 30 days late - 20% of Line
Interest
10% a year from the 60th day after the due dateSource: friscotexas.gov — source for Interest
What the source says
Interest is calculated at the rate of 10% per annum beginning on the 60th day following the date the report and payment are due.
Filing portal
Report filed with City HallSource: friscotexas.gov — source for Filing portal
What the source says
Timely reports must be submitted at City Hall (6101 Frisco Square Blvd)
Ordinance
Frisco Ordinance No. 94-08-13, as amended by 00-08-04, 04-06-47 and 2021-08-52Source: friscotexas.gov — source for Ordinance
What the source says
City Ordinance No. 94-08-13 as amended by City Ordinances No. 00-08-04, No. 04-06-47 and No. 2021-08-52.

State hotel tax (all of Texas)

State hotel tax rate
6%Source: comptroller.texas.gov — source for State hotel tax rate
What the source says
The state hotel occupancy tax rate is 6 percent (.06) of the cost of a room.
Who collects it
Texas Comptroller of Public AccountsSource: comptroller.texas.gov — source for Who collects it
What the source says
The Comptroller's office collects and administers the 6 percent state hotel tax, while cities and counties are responsible for collecting their own local hotel taxes.
Platforms and the state tax
Platforms that agree to collect state tax for the owner must collect and remit it; otherwise the owner does.Source: comptroller.texas.gov — source for Platforms and the state tax
What the source says
If an STRP does not agree to collect state HOT on behalf of the property owner, the property owner is responsible for collecting and remitting state HOT to the Comptroller's office for their short-term rentals.
Airbnb and the state tax
Airbnb collects the 6% state taxSource: airbnb.com — source for Airbnb and the state tax
What the source says
Texas State Hotel Occupancy Tax: 6% of the listing price including any cleaning fee for reservations 29 nights and shorter in the State of Texas.
Vrbo and the state tax
Vrbo collects the 6% state taxSource: help.vrbo.com — source for Vrbo and the state tax
What the source says
Texas (state taxes only) State Hotel Occupancy Tax State of Texas under 30 nights April 1, 2019
State registration
Form AP-102, Hotel Occupancy Tax QuestionnaireSource: comptroller.texas.gov — source for State registration
What the source says
businesses that report the tax should send a completed Form AP-102, Hotel Occupancy Tax Questionnaire (PDF) to the Comptroller's local field office
State due date
20th of the month after the period (monthly, or quarterly if qualified)Source: comptroller.texas.gov — source for State due date
What the source says
Monthly: 20th day of the month following the end of each calendar month (for example, April 20 for March activity). Quarterly (if qualified): 20th day of the month following end of the calendar quarter
State late penalty and interest
$50 per late report; 5% if paid 1-30 days late; 10% if more than 30 days late; interest from day 61Source: comptroller.texas.gov — source for State late penalty and interest
What the source says
A $50 penalty is assessed on each report filed after the due date. If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed. If tax is paid over 30 days after the due date, a 10 percent penalty is assessed. ... Past due taxes are charged interest beginning 61 days after the due date.

Unconfirmed on this page