Hotel Occupancy Tax (HOT)

Occupancy tax is a tax on the rental of rooms that the city, county, state or country may need; it is generally payable on the price of lodgings or any extra fees like cleanings or extra guests. A residence tax can also be stated to as a lodging tax, a room tax, a sales tax, a tourist tax, or a hotel tax.

In some places, occupancy tax is compulsory on a per person, per night sordid. There are typically long-term stay exclusions that exempted reservations over a definite number of nights.

Occupancy tax is usually paid by the guest, but the obligation to responsibility the taxes to the government frequently drops on the host. We imagine all hosts to familiarize themselves with and keep an eye on their local laws and principles.

Who is responsible for occupancy taxes?

Hotel owners, operators or directors must collect state hotel occupancy tax from their guests who charge a room or space in a hotel. The tax relates not only to hotels and motels, but also to bed and breakfasts, condos, apartments, and houses on sale for less than 30 days.

How much is Hotel Occupancy Tax?

  • The state hotel occupancy tax rate is 6 percent (.06) of the price of a room.
  • Citiesand certain regions and special purpose districts are official to impose an extra local hotel tax that the local taxing authority collects.