How is transient occupancy tax filed and assessed?

The current tax rate is 8%.  Reports should be filed and tax paid by no later than the 20th of each month to avoid the levy of penalties and interest.  When the 20th falls on weekend or holiday, the due date is the first business day immediately following the 20th.  If the filing is paid late, there is a penalty of 5% of the tax due with a minimum penalty of $2.00.  Interest will begin to accrue once the filing or payment is thirty days past due.  If we have not received your filing by the end of the month, a letter will go out advising you to file within seven days to avoid a statutory assessment.  Please be sure to use the correct account number when filing. If you are unsure of what that number is, please contact this office to verify.

If there is no rental activity in a given month, simply file a zero dollar return.  If you anticipate going months with no rental activity, you may file zero dollar returns in advance.  Those returns can be amended at a later date if necessary.

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1. How is transient occupancy tax filed and assessed?
2. Can I file and pay online?
3. What constitutes an exempt rental? What documentation should I provide to corroborate exempt rentals?
4. But AirBnB says they are paying all of my taxes for me…