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: 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.
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

Hotel Tax - Vacation Rental and Shared Housing Surcharge Notice (effective 7/1/2016)

 Supporting Information Facts

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