How is Transient Occupancy Tax collected?
• Occupancy Tax is reported on a quarterly basis. The tax is due and payable on the 1st day following the end of the quarter. a. 1st quarter – Jan, Feb, Mar – delq if not paid by Apr 30 b. 2nd quarter – Apr, May, Jun – delq if not paid by July 31 c. 3rd quarter – Jul, Aug, Sept – delq if not paid by Oct 31 d. 4th quarter – Oct, Nov, Dec – delq if not paid by Jan 31 • Each operator is mailed a tax return from our office by the 15th of the preceding month of the delinquency date.
