Are there any exemptions?

No tax is imposed on the following transients:

  1. Any  occupant for more than 30 successive calendar days (  a person who pays  for lodging on a monthly basis, irrespective of the  number of days in such  month, shall not be deemed a transient).
  2. Any  occupant whose rent is of a value less than $4 per day.
  3. Any  person who rents a private home, vacation cabin, or like  facility from any  owner who personally rents such facilities  incidentally to his own use thereof.
  4. Any  occupant whose rent is paid for hospital room or to a medical clinic,  convalescent home or home for aged people.

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?