Short Term Rental Tax

A business is said to be engaged in short term rental if 80% of the gross rental receipts of the business, in any year, are from transactions involving rental periods of 92 days or less. This is a 1% tax, (in addition to the state sales tax), which is assessed to the consumer and collected by the business. The business then reports and pays the amounts collected on a quarterly basis to the Commissioner of the Revenue's Office. Access the short term rental quarterly filing form (PDF).