Short-Term Rentals (STR)

Banner for Hotel occupancy Tax 01-05-2024

Click image above or navigate to https://tax.localgov.org/

 

Updated: January, 2024

In February 2023, City Council approved a registration ordinance(PDF, 4MB) for legal short-term rentals in Fort Worth.

What is a Short-term Rental?

Short-term rentals are residential dwelling units, apartments, condominiums or accessory dwellings available for rent for guest lodging for a period ranging from 1 to 29 days.

Where are STRs allowed?

Short-term rentals are currently allowed in all mixed-use and most form-based, commercial, and industrial zoning districts. Rentals are not allowed in residential districts: A-#, AR, B, R1, R2, CR, C, D, UR.

All STRs operating legally in the City of Fort Worth will need to register and pay the Hotel Occupancy Tax.  

 

Collection

Every person (entity) owning, operating, managing, or controlling an STR in zoning districts where STR use is allowed, within the City of Fort Worth (City), shall collect Hotel Occupancy Tax (HOT) in the amount of 9% of room receipts from their guests, report the collections, and pay the tax to the City unless an exemption applies. The City of Fort Worth hotel occupancy tax rate includes a 7% hotel tax and 2% hotel convention tax paid by the occupant.

Please note that the State of Texas has similar requirements relating to HOT. For more information, please visit their website at: https://comptroller.texas.gov/taxes/hotel/

Enforcement

The Code Compliance Department is responsible for investigating complaints and issuing warnings or citations for STR violations

Tax Filing and Payment

In our continued effort to enhance service efficiency for our lodging community, we're excited to introduce our collaboration with Localgov. This service facilitates secure and convenient online filings and payments. Localgov will simplify your Hotel Occupancy Tax payments and registration process, enabling you to manage your obligations effortlessly, from the comfort of your home or business.

Starting January 5, 2024, Fort Worth taxpayers are required to use Localgov to register properties and submit Hotel Occupancy Tax filings and payments. Short-term rentals are required to submit an annual Hotel Occupancy Tax Registration form.

All filings, beginning with the December 2023 liability period, will be submitted on Localgov starting January 5, 2024.

Helpful Resources to Get Started:

Register

Hotel Registration

  • Hotels need to submit a one-time registration application to the city via Localgov.
  • Once obtained, the Hotel registration remains valid indefinitely unless there is a change in ownership or revoked by the City.
  • No annual renewal is required.
  • There is no registration fee for hotel registrations.

Short-Term Rental (STR) Registration

  • STRs must submit a registration application to the city annually to maintain a valid registration.
  • Registration and renewals can be conveniently completed online via Localgov.
  • The fee for the first-time application is $150, with an annual renewal fee of $100.
  • STRs are required to upload a PDF of their Zoning Confirmation showing a “success” message as part of their registration application on Localgov.

Hotel Occupancy Tax Remittance Procedures

  • Tax Rates, Interest, and Penalties: The hotel occupancy tax rate is 9% of the consideration paid by the occupant for a room or space costing $2 or more per day. Late penalties of 15% of the total tax owed will be assessed if the tax is not remitted, and/or the required report is not filed by the 25th day of the month following the monthly collection/reporting period. Delinquent taxes will accrue interest at a rate of 10% per annum for each month the taxes remain unpaid.
  • Monthly Filing Deadline: Hotel Occupancy Tax filing and payment must be submitted on Localgov by the 25th day of the month following the monthly collection/reporting period. If the 25th day falls on a non-business day, the next business day becomes the new deadline.
  • Zero Dollar Filing Requirement: Tax filings are required to be submitted on Localgov for every filing period even if there is a $0 tax return.

 

Registered STR List

Registered as of 09/27/2023

Click the three horizontal bars to see the full pdf page. To zoom use the + or - buttons.  This pdf can be downloaded or printed.

 

Step 1: Registration

Applicants must register the property with the City via LocalGov before the property is listed for use.

  • Step-by-Step registration instructions: Click here    
  • STRs must submit a registration application to the City - annually - to maintain a valid registration.
  • Registration and renewals can be conveniently completed online via Localgov.
  • The fee for the first-time application is $150, with an annual renewal fee of $100.
  • STRs are required to upload a PDF of their Zoning Confirmation showing a “success” message as part of their registration application on Localgov.
  • If the property is NOT ALLOWED, the determination will reflect 'Unfortunately, your project is prohibited at this location'. The property is not allowed for STR use.
  • The applicant has the option to apply for a Zoning Change to Planned Development (PD). For more information on re-zoning and the public hearing process, please visit www.fortworthtexas.gov/zoning. NOTE: Zoning changes are not guaranteed.
  • Current registration confirmation must be prominently displayed in the property
  • Registration is not transferrable.

Step 2: Reporting

STRs are required to report all HOT due to the City on or before the due date on a monthly basis using the hotel app or remittance form. The report is due even when there are no room receipts.

Failure to collect taxes, file a report, or file a false report is considered a misdemeanor and, upon conviction, shall be punishable per the City of Fort Worth, Texas Code of Ordinances, Article II, § 32-21.


Exemptions

In accordance with City Code, certain guests are “exempt” from paying HOT. The STR is responsible to ensure that granted exemptions are in compliance with the City Code. If the STR mistakenly allows an ineligible exemption, the STR is responsible for paying the applicable taxes (plus penalties and interest) to the City.

Due Dates

Payments are due on the 1st of the month and considered late after the 25th. If the 25th day falls on a weekend or holiday, payment is due by the next business day. The City will honor the date postmarked by the U.S. Postal Service or similar delivery services for mailed payments. Late payments are subject to penalties and interest.

Records Retention

The STR is required to retain all records used to support the amounts on the monthly HOT reports submitted to the City. In the event of a compliance audit, the City will review and examine the STR’s financial records to ensure the STR is in compliance with the City Code.