PILLAR: Fiscally Sound
AGENDA DATE: January 14, 2026
COUNCIL DISTRICT(S): Citywide
DEPARTMENT: City Controller’s Office
PRIORITY: N/A
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SUBJECT
Title
An ordinance amending Chapter 44, “Taxation”, of the Dallas City Code, by amending Sections 44-39 and 44-56; to (1) enhance alignment with Texas Tax Code Chapter 351 by revising the penalty and interest assessment dates on delinquent hotel occupancy taxes; (2) provide a penalty not to exceed $500; (3) provide a saving clause; (4) provide a severability clause; and (5) provide an effective date - Financing: No cost consideration to the City
Body
BACKGROUND
This ordinance authorizes the amendment of Chapter 44, “Taxation”, of the Dallas City Code, Sections 44-39 and 44-56; to enhance alignment with Texas Tax Code Chapter 351 by (1) assessing interest on delinquent hotel occupancy taxes (HOT) beginning the first day after the due date; and (2) assessing a 15 percent penalty on delinquent HOT three months after the due date.
PRIOR ACTION/REVIEW (COUNCIL, BOARDS, COMMISSIONS)
The Committee on Finance was briefed by memorandum on this matter on December 9, 2025. <https://dallascityhall.com/government/citymanager/Documents/Council%20Materials/I.%20HOT%20Dec%209.pdf>
FISCAL INFORMATION
No cost consideration to the City.