Hotel owners, operators or managers must collect state hotel occupancy tax from their guests who rent a room or space in a hotel costing $15 or more each day. The tax applies not only to hotels and motels, but also to bed and breakfasts, condominiums, apartments and houses. Local hotel taxes apply to sleeping rooms costing $2 or more each day.

With the numerous sporting and entertainment events around the state, many homeowners rent their homes or rooms in their house to people attending these events. Persons leasing their houses must collect hotel occupancy tax from their customers in the same way a hotel or motel collects the tax from its guests. Property management companies, online travel companies and other third-party rental companies may also be responsible for collecting the tax.

On the last day of the month following each quarterly period, every person required hereby to collect the tax imposed by this ordinance shall file a report with the Town Secretary showing the price paid for all room occupancies in the preceding quarter, the amount of tax collected on the Town's behalf on such occupancies, and any other information as the Town Secretary may reasonably require. Such persons shall pay over the tax due on such occupancies at the time of filing such report.

Report Form

Hotel Occupancy Tax