A hotel's owner, operator, or manager draws hotel taxes from their recipients of hospitality provided by them. For the purposes of the tax, a hotel is adjured to be any building in which guests rent sleeping accommodations for $15 or more per day. Local hotel levy taxes for sleeping rooms up to$2 or more per day.
The tax covers business hotels, leisure resorts, and bed and breakfasts, as well as condominiums, apartments, and houses rented for less than 30 consecutive days. Hotel tax is not being applied to hospitals, sanitariums, nursing homes, student dormitories operated by colleges and universities, or condominiums, apartments, and houses leased for more than 30 consecutive days.
The state hotel tax is 6 percent. Cities and some counties can each levy local hotel generally at rates varying up to 7 percent; sports and community venue projects can levy hotel taxes at rates varying up to 2 percent.
No comments:
Post a Comment