WHAT FACILITIES ARE SUBJECT TO THE TOURIST DEVELOPMENT TAX?
Living quarters and accommodations in a hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, single family dwelling, mobile homes, beach house, cottage, condominium, bed & breakfast or any other sleeping accommodations that are rented for a period of six months or less. Rentals longer than six months must have a bona fide written lease or they are also subject to the tax for the first six months.
