Who must register?

Those who provide temporary  overnight lodging. Lodging providers must  charge their customers and pay this  tax. This lodg­ing includes:

  • Hotels and motels
  • Bed  and breakfast facilities
  • Resorts and inns
  • Lodges and guest ranches
  • Cabins
  • Condominiums
  • Short-term rental apartments and duplexes
  • Vacation rental houses
  • Similar structure or  portions thereof so occupied

Show All Answers

1. How did this tax come about?
2. Who must register?
3. Are there any exemptions?
4. How do I get started?
5. How and when do I pay the tax?