Dallas rental-permit enforcement is paused; hotel-tax duties remain

Dallas's Chapter 42B short-term rental rules are not the same thing as its hotel-tax account. The city still lists a court order from December 2023 that pauses its new rental-permit and zoning rules. That is the posted status as of September 14, 2026. Do not mistake that paused system for an active permit rule.

The separate Hotel Occupancy Tax rules remain in place. Covered hosts must set up a city hotel-tax account and file each month. File even when there was no rental income. The city rate is 9%. Some stays or guests qualify for an exemption. Dallas has no tax-collection agreement with Airbnb or VRBO. Do not assume either pays the city tax for you.

Noise, nuisance, and other existing rules still matter. Before operating, check both the Code Compliance notice for the injunction and the Controller's hotel-tax instructions. This note covers the City of Dallas, not every city in Dallas County.