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.

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