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.
- What is the local occupancy tax?
- I am a short-term rental unit marketplace, how do I file my local occupancy tax return online?
- How do I register for local occupancy tax?
- When is the local occupancy tax due?
- What qualifies as a short-term rental unit and what does not?
- What are short-term rental unit marketplaces?
- What if I don’t use a marketplace to rent out my unit?
- How do I know what rate to collect and remit to the Department of Revenue?
- Was there a change in the local occupancy tax during the 2020 Legislative Session?
- How should property management companies register for and remit the local occupancy tax?
- Will short-term rental unit marketplaces receive a commission for collecting the local occupancy tax?