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Hotel Occupancy Tax

HOTEL OCCUPANCY TAX

A "hotel" is any building in which members of the public obtain sleeping accommodations for consideration. The term includes, but is not limited to a:

  • Hotel
  • Motel
  • Short Term Rental
  • Bed and Breakfast (B&B)

The term does not include hospitals, sanitariums, or nursing homes; or a dormitory or other housing facility owned or leased and operated by an institution of higher education, or a private or independent institution of higher education.

Every person owning, operating, managing or controlling any hotel, motel, short term rental, or Bed and Breakfast shall collect the tax imposed, complete a Hotel Occupancy Tax Report and remit both to the City. A Hotel Occupancy Tax Report must be filed for each calendar month even if there are no Taxable Room Receipts.

SHORT TERM RENTALS - HOTEL OCCUPANCY TAX

HOTEL OCCUPANCY TAX RATES

REPORTING FORM

EXEMPTIONS

RETENTION OF RECORDS

HOT ORDINANCES