Combined Excise Tax Return: Lodging Taxes

If you are reporting lodging taxes, you will need to fill out the lodging addendum. You should see this addendum in your packet of forms if it applies to your business.

You would use the lodging addendum for:

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

Look up your tax rate
See the Lodging Information Rates and Changes for the tax rates that apply to your location or look up a specific address in our Tax Rate Lookup Tool (GIS).

Transient Rental Income

Transient Rental Income applies to all locations.

1. Write the location codes 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.

Tourism Promotion Area Lodging Charge

1. Write the location codes 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.

Convention and Trade Center Tax

1. Write the location codes in the Location Code column.
2. Write the taxable amount for each location in the Taxable Amount column.
3. Write the rates 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.

Special Hotel/Motel Tax

1. Write the location codes in the Location Code column.
2. Write the taxable amount for each location in the Taxable Amount column.
3. Write the rates 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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