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Where applicable, content Copyright 2007, |
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NAVIGATION |
Short-Term Rental Tax
This local tax applies to businesses engaged primarily in the short-term rental of tangible personal property. If a minimum of 80% of gross rental receipts are for a period of 92 days or less, the Commissioner of the Revenue must be contacted on an annual basis to register the business location for the collection of a 1/2% tax on all short-term rentals. Merchants meeting the criteria must collect a tax on all daily rentals in lieu of personal property taxation on the property.
Downloadable Forms: Short Term Rental Tax Registration Application Short Term Rental Tax Quarterly Report
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