Transient Occupancy Taxes

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For the privilege of occupancy in any hotel or STLU permitted under Title 27 of the Municipal code, each transient is subject to and must pay a tax in the amount of 10 percent of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the City which is extinguished only by payment. The transient must pay the tax to the operator of the hotel or STLU when the rent is paid.

Lodging units are categorized into two primary groups based on the number of units.  For forms and guidelines, click on the link immediately below the property category.

Hotels, Motels & Bed and Breakfast

Any structure with six or more units or a licensed Bed and Breakfast facility

Short Term Lodging Units

Structures with fewer than six lodging units, typically advertised on sharing economy websites such as VRBO, Homeaway, and Airbnb.