The rental of transient accommodations is subject to a 2% accommodations tax in addition to the 5% sales tax, and any applicable local tax. If you rent out rooms or spaces at hotels, campgrounds, boarding houses, mobile home parks, etc., you are required to obtain a retail license. Rentals of the same room to the same person for at least 90 continuous days are not subject to the tax. If you rent a room in the house in which you live and the house has less than six bedrooms, you are exempt from the tax. If you rent transient accommodations for no more than one week each calendar quarter, you are not required to obtain a retail license, but you still must report and pay the tax annually.
Additional guest charges such as movie rentals, room service, valet services, etc. are subject to the 6% sales tax. See Code Regulation 117-307 for any additional information.
Use Form ST-388 to report accommodations tax. Please use Form ST-389 to report locals taxes. Please use Form ST-3T to report accommodations by county or municipality in which the taxpayer owns, manages or furnishes rental units.