Transient Room Tax
Submit your online transient room tax return & payment
Instructions
- Enter the total amount of GROSS room rentals from Airbnb on line 1.
- The form will automatically calculate the tax amount on line 2 (3% of line 1).
- If transient room tax return or payments are not postmarked or submitted by the 30th of the following month, multiply the sum of line 2 and line 5 by 10% OR add $100, whichever is greater. For each additional 30 days or fraction thereof that the return or payment is late, multiply the sum of line 2 and line 5 by 20% OR add an additional $100, whichever is greater.
- Enter Penalty total on line #6.
- The form will automatically calculate the tax amount due (sum of line 2, line 5 & line 6).
- You must still submit a return, even if there is no tax due.
- Your return is due on or before the 30th of each month.
- This tax report form cannot be pre-dated to reflect the status of collected amounts for future months. The form must be completed AFTER the month in which you are reporting, regardless of rental status (ie: winterized, etc.).
- Regardless of the circumstance, all forms and taxes postmarked or submitted later than due date incur a penalty per Ordinance 95-6.
Penalty Chart
- All returns received after the due date, shall be considered delinquent and assessed a penalty of one hundred dollars ($100.00) or ten percent (10%) of the taxes due, whichever is greater.
- Any tax not paid in full after thirty (30) days shall have a twenty percent (20%) or an additional one hundred dollars ($100) whichever is greater of said tax for each thirty (30) days or fraction thereof for failure to pay.
- You must file a return even if amount is zero, due to no room sales for the reporting month.
- Report changes of ownership or address immediately.
- Failure to file Transient Tax Returns and remit payment of any taxes owed within ninety (90) days of the time frame required for payment, shall be subject to the revocation of the operator's Transient Tax License by LCTC. A Lien may be placed on the business property of any operator who is deliquent and the lien may not be removed until the account is brought to good standings and all costs associated are paid in full.
