Transient Occupancy Tax
This tax is imposed on the occupancy of space or use of furnishings or other
services or accommodations in a hotel, motel, or any other structure intended
for occupancy by transients for dwelling, lodging, or sleeping purposes for a
period of 30 consecutive calendar days or less.
Transient occupancy tax rate
The transient occupancy tax rate is 3.0% of the total amount charged for
occupancy of space including the use of furnishings. This tax is assessed
above and beyond the 1.75% transaction privilege tax. (Note: The
Transaction Privilege Tax rate increased from 1.5% to 1.75% effective 07/01/2006)
Occupancy for over 30 days
The transient occupancy tax only applies to lodging furnished to transients.
A transient is a person who obtains lodging for not more than 30 consecutive
days.
In cases where the transient stays for more than 30 consecutive days, the
transient occupancy tax is due on the first 30 days only. The transaction
privilege tax (1.75%) is due regardless of the length of stay.
Go to Hotels & Motels for information about the
privilege license tax on hotels & motels.
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