Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to a natural disaster. Learn more about disaster relief.
It is a consumer tax on lodging charges for periods of less than 30 consecutive days for hotels, motels, rooming houses, private campgrounds, RV parks, and similar facilities.
There are no restrictions based on the number of units, except:
This tax is in addition to other taxes that may apply.
The tax is collected from the customer and reported by the lodging business on the excise tax return.
Rates for the special hotel/motel tax vary depending on the location. Not all locations are subject to the tax. Rates are available in the Lodging Information and Rate Changes flyer.
The funds are distributed by the State Treasurer to the levying cities and counties. They may be used for promotion of tourism or construction and operation of tourism-related facilities.