Lodging Tax is a privilege tax on persons, firms, and corporations engaged in renting or furnishing rooms, lodgings, or other accommodations to transients for periods of less than 180 days of continuous occupation and apply to all charges for providing such accommodations. This tax also applies to charges for personal property used or furnished in such rooms or lodgings.
*Total gross proceeds received from the rental of accommodations and personal property used or furnished in such an accommodation is subject to taxation.
Who Must File?
Every person/business/entity engaged in the renting or furnishing of any room, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodging, or accommodations are regularly furnished to transients for consideration.
When is Tax Due?
The tax is due on or before the twentieth (20th) day of the month following the reporting period. The lodging tax return must be delivered to the City or postmarked by the 20th. If the 20th occurs on a Saturday, Sunday, or Postal holiday, payments and returns bearing a U.S. Postal Service postmark of the next business day, or hand-delivered the next business day, will be accepted as timely.
What is the Tax Rate?