Transient Room Tax
The Transient Room Tax rate is 4% of the room rent. For a combined-price package, the tax shall be computed by charging the transient room tax on 15% of the total cost of the combined-price package. This tax is in addition to the 6% general sales tax. This tax shall not be levied on the sales tax portion of the rental bill. Neither shall the general sales tax be levied on this transient room tax.
Who Must Register: Every hotel operator renting rooms subject to taxation under this chapter shall collect the taxes. "Hotel" for the purposes of this tax means a structure or portion of a structure which is occupied or intended and designed for occupancy by transients for dwelling, lodging, or sleeping purposes and includes any hotel, motel, inn, lodge, cabin, or bed and breakfast.
