New Shared Housing Surcharge Effective 12/1/18

October 19, 2018

Hotel Accommodations Tax (7520)

Municipal Code Reference:	3-24
Tax Return Form Code:	Form 7520
Procedure:	The Hotel Accommodations Tax is imposed upon the rental or leasing of any hotel accommodations. Operators must collect the tax.
Tax Rate:	Through 11/30/18: Base rate of 4.5% of the gross rental or leasing charge. For vacation rentals and shared housing units, a 4% surcharge in addition to the 4.5% base rate for a total City tax rate of 8.5% of the gross rental or leasing charge. Effective 12/1/18: Base rate of 4.5% of the gross rental or leasing charge. For vacation rentals and shared housing units, a 6% surcharge in addition to the 4.5% base rate for a total City tax rate of 10.5% of the gross rental or leasing charge.
Exemptions, Deductions and Credits:	The Hotel Tax does not apply to: Any temporary accommodation provided by a hospital. A rental of an accommodation which is considered a permanent residence of the person who occupies it.
Rulings and Procedures:	Hotel Tax Ruling 1: Domicile and permanent residence Hotel Tax Ruling 2: Supplement April 2008 Information Bulletin - Hotel Tax Matrix Hotel Tax Matrix - Revenue Hotel Tax Matrix - Exemptions Hotel Tax - Shared Housing Substitute Ordinance New Vacation Rental and Shared Housing Surcharge 2018