Transient Room Taxes

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
Rules: R865-19S-79R865-19S-96
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.