The short-term rental (180 consecutive days or less for business tax purposes) of vacation lodging, including a person’s home, is subject to business tax. The property owner, or property management company, if one is used, must pay business tax on the total gross receipts from the rental. The gross receipts from the rental includes all fees collected for the rental, as well as any other money that a consumer must pay in order to rent the accommodations (e.g., non-refundable pet deposits, required cleaning fees, property damage protection fees, etc.). The property owner or property management company must register in the county and city in which the property is located as a Class 3 taxpayer. See Important Notice 17-25 for more information.
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