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Section IV: Lodging Taxes

This section includes: 

  • Transient Rental Income
  • Tourism Promotion Area Lodging Charge
  • Convention and Trade Center Tax
  • Special Hotel/Motel Tax

 

Note:  See the Lodging Information Rates and Changes for the tax rates that apply to your location or to look up a specific address, go to the Department's Tax Rate Lookup Tool (GIS).

Lines 35-38

Transient Rental Income

The Transient Rental Income applies to all locations.

  1. Write the location code(s) in the Location Code column.
  2. Write the income from transient lodging for each location code in the Income Column. No tax computation is required.  Write "0" if there was no lodging income for the reporting period. 

Lines 39-42

Tourism Promotion Area Lodging Charge

  1. Write the location code(s) in the Location Code column.
  2. Write the number of unit/days in the Number of Unit/Days column.
  3. Write the unit/day rate charged in the Unit/Day Rate Charged column.
  4. Multiply the number of unit/days by the unit/day rate charged and write this amount in the Total Charges Due column.
  5. Total the amounts in the Total Charges Due column and write this amount in the Total Tourism Promotion Area Lodging Charge box.

Lines 43-45

Convention and Trade Center Tax

  1. Write the location code(s) in the Location Code column.
  2. Write the taxable amount for each location in the Taxable Amount column.
  3. Write the rate(s) in the Rate column.
  4. Multiply the taxable amount by the rate and write this amount in the Tax Due column.
  5. Total the amounts in the Tax Due column and write this amount in the Total Convention & Trade Center Tax box.

Lines 46-48

Special Hotel/Motel Tax

  1. Write the location code(s) in the Location Code column.
  2. Write the taxable amount for each location in the Taxable Amount column.
  3. Write the rate(s) in the Rate column.
  4. Multiply the taxable amount by the rate and write this amount in the Tax Due column.
  5. Total the amounts in the Tax Due column and write this amount in the Total Special Hotel/Motel Tax box.

 

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