Local Occupancy Tax

The local occupancy tax, also known as the hotel/motel tax, is a tax imposed by local governments on the privilege of occupancy in any hotel or similar place that provides accommodations for transients. This tax has historically been collected by local governments. Beginning January 1, 2021, short-term rental unit marketplaces that offer residential dwellings for rent for less than 30 continuous days must remit the occupancy tax to the Department of Revenue.

• LOT-1 - Local Occupancy Tax Administration Changed in 2020 Legislation Session
• LOT-2 - Local Occupancy Tax – Overview
• LOT-3 - Definition of Short-term Rental Unit
• LOT-4 - Definition of Short-term Rental Unit Marketplace
• LOT-5 - Local Occupancy Tax - How to Register
• LOT-6 - Short-term Rental Unit Marketplace - How to File Return
• LOT-7 - Local Occupancy Tax - Due Date
• LOT-8 - How to Determine Local Occupancy Tax Rate
• LOT-9 - Tax Treatment of Residential Units Not Rented Through Marketplace
• LOT-10 - No Commission for Collecting Local Occupancy Tax
• LOT-11 - Property Management Companies