|Filing frequency:||See Sales Related Taxes|
|Payment frequency:||See Sales Related Taxes|
|Publications:||Pub 25, Pub 56|
|Statutes:||§§59-12 Parts 3, 3A, and 6|
|Revenue:||Used by the county or municipality that imposed the tax|
|See also:||Transient Room Taxes|
Counties or municipalities may adopt this tax to support tourism, recreation, cultural, convention or airport facilities within their jurisdiction. It is assessed in addition to sales and use taxes on rentals of 30 consecutive days or less of lodging accommodations.
Rentals exempt from sales and use taxes are also exempt from this tax.