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Transient Occupancy Tax

Transient is any person occupying space by reason of concession, permit, right of access, license, time-share arrangement, or ownership or agreement or other agreement for a period 30 consecutive calendar days or less.

Occupancy  is the use or possession or the right to the use of possession thereof in any hotel for dwelling lodging or sleeping purposes. Includes any hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other like structure or portion thereof. Hotel includes a recreational vehicle and a short-term residential rentals.

Tax: For the privilege of occupancy in any hotel, for 30 consecutive days or less, each transient is subject to and shall pay a tax in the amount fixed by resolution of the City Council as a percent of the rent charged by the hotel. This tax is paid to the hotel and the hotel pays the City. Current tax rate is 13% for operators with less than 50 rooms, any  timeshare operators and short-term residential rentals.  The rate is 10% for operators with 50 or more rooms, and whom additional assessments are being levied by the governing bodies of the Tourism BID and Marketing BID.
 

Registration:  Each operator of any hotel renting occupancy to transient shall register within 30 days after commencing business with the "City" (Tax Administration) and obtain a "transient occupancy registration certificate". The certificate shall  be posted in a conspicuous place on the premises. It is onetime registration and is free of charge.
TOT Registration Form

Reporting: All operators, except short-term residential rentals not under agency management, are required on monthly basis to report and submit to the city transient occupancy tax collected. Reports are due by the end of the month following the one being reported. Property management companies should submit one summary report for all short-term residential properties they manage, along with a detail schedule showing tax collected for each property under management.
TOT Reporting Form - Monthly

Operators of Short-Term Residential rentals, not under agency management, are required on quarterly basis to report and submit to the city transient occupancy tax collected. Reports are due by the end of the month following the quarter end (April 30th for first quarter, July 31st for second, etc).
TOT Reporting Form - Quarterly

 

Last updated: 2/5/2016 11:42:20 AM