|Filing frequency:||See Sales Related Taxes|
|Payment frequency:||See Sales Related Taxes|
|Forms:||TC-62T; must be filed electronically through Taxpayer Access Point|
|Publications:||Pub 25, Pub 56|
|Statutes:||§§59-12 Parts 3, 3A, and 6|
|Revenue:||Used by the county or municipality that imposed the tax|
|See also:||Transient Room Taxes in the Sales Tax section of our site.|
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 lodging accommodations that are less than 30 consecutive days.
Rentals exempt from sales and use taxes are also exempt from this tax.