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Taxes›Texas›Denton County›Little Elm

Little Elm
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Little Elm, Texas. Check the current requirements for your exact address.

What you need to do in Little Elm

Checked against the source
  1. No action
    Short-term rentals are allowed in Little Elm

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the Little Elm short-term rental license or registration

    Fee: STR registration required since May 2020 ($200/yr.

  3. To do
    Collect and remit the 7% Little Elm occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To do
    File your returns

    Filing frequency: Monthly or quarterly. Due by the 20th (per the source).

Verify each step with the authority before you file or apply. Source

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What to know.

The published guide for Little Elm lists 7% local occupancy tax. The state table lists a 6% Texas state hotel occupancy tax in addition. Local hotel occupancy taxes may apply in addition to the state rate. A license or registration is required. Fee: STR registration required since May 2020 ($200/yr.

At a glance.

Local tax
7%
State tax
6%
Total for a direct booking
13%
License
Required
Local filing
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Little Elm: Recorded penalties and interest

Failure to file and pay may result in a 5% penalty fee; beginning on the 61st day after the due date, delinquent taxes draw 10% per annum interest (Town of Little Elm HOT page).

Little Elm: Recorded remittance instructions

direct to town · monthly if >$500/mo tax else quarterly (due 20th)

Little Elm: Recorded filing schedule

Filing frequency: Monthly or quarterly.

Source for these notes: littleelm.gov: hotel occupancy taxes

Platform tax collection guidance for Little Elm

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsYou collect and remit
VrboPlatform collectsYou collect and remit
Booking.comPlatform collectsYou collect and remit
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply before you list. Fee: STR registration required since May 2020 ($200/yr.

  • Collection of the 7% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    File your returns. Filing frequency: Monthly or quarterly. Due by the 20th (per the source).

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Little Elm occupancy tax7%
Source
Source linked
Texas state hotel occupancy tax6%
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Little Elm STR tax FAQ

Does Airbnb pay my Little Elm occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Little Elm?

A license or registration is required. Fee: STR registration required since May 2020 ($200/yr.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File your returns. Filing frequency: Monthly or quarterly. Due by the 20th (per the source).