Hotel
Occupancy Tax
The local hotel occupancy tax rate is 7%.
Combined with the 6% rate for the State of Texas, the total hotel
occupancy tax rate in the City of Sherman is 13%. By law, this
tax can only be used to promote tourism and the convention and
hotel industry. This tax provides over $470,000 annually.
A summary of the hotel tax ordinance can
be found by clicking here.
This summary includes information on the tax rate, who is required
to collect, registration, reporting and records requirements,
due dates and exemptions.
Please click here
to obtain the Hotel Tax Report form.
Hotel operators are required to register
within thirty (30) days after commencing business. The registration
requirement applies to changes in ownership. Please click here
to obtain the Hotel Occupancy Tax Registration form.
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