Local Accommodations Tax State Law permits local governments to impose a local accommodations tax of up to 3%.
This is in addition to the statewide sales and accommodations taxes and the local option sales tax, if applicable.
The local Accommodations Tax is collected by the local government imposing the tax, not the Department of Revenue.
The frequency of payment of the local accommodations tax is based on the amount of tax owed:
- MONTHLY: If the amount of the tax averages more than $50 a month, the tax must be paid monthly
- QUARTERLY: If the tax averages $25-$50 a month, the tax must be paid quarterly
- ANNUALLY: If the tax averages less than $25-$50 a month, the tax must be paid annually