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Occupancy Tax
Effective January 1, 2022
All hotel motel occupancy tax returns are due by the 20th of each month. The monthly returns are available for to download below. The returns and exemption reports must be filled out in its entirety and returned to the City Recorder. Please click on the links below to access the returns and exemption reports.
Occupancy Tax Form
Occupancy Tax Form with Calculator
Definitions:
"Hotel " means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration;
"Occupancy" means the use or possession, or the right to use or possession, of any room lodgings or accommodations in any hotel;
"Transient " means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days.
View Complete Ordinance 2021-11
Exemptions:
The law provides for only two classes of exemptions. (1) A tenant who has occupied room space for thirty or more continuous days is not required to pay the tax after the thirtieth day. (2) Local, state or federal governmental agencies, when fees are paid by those agencies.
However, the law does NOT exempt private schools, corporations, fraternal organizations, religious groups, hospitals, private universities, members of military or representatives of foreign governments.
All hotel motel occupancy tax returns are due by the 20th of each month. The monthly returns are available for to download below. The returns and exemption reports must be filled out in its entirety and returned to the City Recorder. Please click on the links below to access the returns and exemption reports.
Occupancy Tax Form
Occupancy Tax Form with Calculator
Definitions:
"Hotel " means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration;
"Occupancy" means the use or possession, or the right to use or possession, of any room lodgings or accommodations in any hotel;
"Transient " means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days.
View Complete Ordinance 2021-11
Exemptions:
The law provides for only two classes of exemptions. (1) A tenant who has occupied room space for thirty or more continuous days is not required to pay the tax after the thirtieth day. (2) Local, state or federal governmental agencies, when fees are paid by those agencies.
However, the law does NOT exempt private schools, corporations, fraternal organizations, religious groups, hospitals, private universities, members of military or representatives of foreign governments.