Filing frequency: See Sales Related Taxes
Payment frequency: See Sales Related Taxes
Forms: TC-62T
Publications: Pub 25, Pub 56
Statutes: §§59-12 Parts 3, 3A, and 6
Rules: R865-19S-79R865-19S-96
Revenue: Used by the county or municipality that imposed the tax
See also: Transient Room Taxes

Counties or municipalities may adopt this tax to support tourism, recreation, cultural, convention or airport facilities within their jurisdiction. It is assessed in addition to sales and use taxes on rentals of 30 consecutive days or less of lodging accommodations.

Rentals exempt from sales and use taxes are also exempt from this tax.