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1. Who must register?

A customer who is a paying a fee to stay in a hotel, motel, inn, bed and breakfast, or Airbnb must pay the 5.00% hotel occupancy tax due.

For example, if your customer is charged $50.00 for a night’s stay, $2.50 would be due from the customer in the form of a hotel occupancy tax.  If the customer is staying for 30 consecutive days or more, that customer is exempt from the tax and must complete the exemption form.

Review the Ordinance (PDF) to see if you need to file your reports monthly or quarterly and when payment is due to the County Treasurer’s Office. There are penalties and interest if you do not pay.

2. Who pays the tax?

Any hotel, motel, inn, bed and breakfast or Airbnb must register with the county and collect the 5% hotel occupancy tax from your customer for submission to the County Treasurer’s Office. Please review the Ordinance (PDF) to see if you need to file your reports monthly or quarterly, and when payment is due to the County Treasurer’s Office. Failure to collect the tax would result in a penalty and interest due.