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Transient Occupancy Taxes Frequently Asked Questions

Frequently Asked Questions


What is Transient Occupancy Tax?

Who needs to register for a Transient Occupancy Tax Certificate?

Do I need a permit to operate a vacation rental?

How do I calculate the amount of tax due?

What should I include as Gross Rents?

Can I include the tax in my stated room rate?

Where can I get help calculating my tax?

How often do I need to pay Transient Occupancy Tax?

Where do I mail my quarterly return?

How do I get a blank Transient Occupancy Tax return?

If the last day of the reporting period falls on a weekend or holiday, when is the last day I can pay my Transient Occupancy Tax without penalty?

If I did not have any guests during the most recent reporting period, I am closed for the season, or all guests stayed over 30 consecutive days, do I still have to complete a return?

If I plan to sell or close the business, what do I need to do?

There has been a change in ownership or a change to other information contained on my registration form, what should I do?

If I overpaid my TOT/BIA, how do I get a refund?

How long should I maintain my records?

A qualified federal or state officer/employee on official business has requested an exemption from Transient Occupancy Tax. How do I process their exemption?

An officer or employee of a foreign government has requested an exemption from Transient Occupancy Tax. How do I process their exemption?