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Select the amount of taxes you paid in the preceding state fiscal year (Sept. When this tax is filed and paid by the due date, taxpayers may apply a 1 percent discount of the tax due on a monthly or quarterly return.
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A $50 penalty is assessed on each report filed after the due date.Quarterly (if qualified): 20th day of the month following end of the calendar quarter (for example, April 20 for first quarter activity). Monthly: 20th day of the month following the end of each calendar month (for example, April 20 for March activity). The state hotel occupancy tax rate is 6 percent (.06) of the cost of a room.Ĭities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that the local taxing authority collects. Property management companies, online travel companies and other third-party rental companies may also be responsible for collecting the tax. Persons leasing their houses must collect hotel occupancy tax from their customers in the same way a hotel or motel collects the tax from its guests. With the numerous sporting and entertainment events around the state, many homeowners rent their homes or rooms in their house to people attending these events. Local hotel taxes apply to sleeping rooms costing $2 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses.
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Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day.
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