What is the Transient Occupancy Tax (Bed Tax)?
This tax is imposed on the occupancy of space or use of furnishings or other services or accommodations in a hotel, motel, or any other structure intended for occupancy by transients for dwelling, lodging, or sleeping purposes for a period of thirty (30) consecutive calendar days or less. Definition of Terms Used With Transient Occupancy Tax: • Occupancy: The use or possession, or the right to the use or possession, of any room, or portion thereof, in any hotel for dwelling, lodging, or sleeping purposes. • Hotel: Any structure, or any portion of any structure, which is occupied, or intended or designed for occupancy, by transients for dwelling, lodging, or sleeping purposes and shall include any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home at a fixed location, or other similar structure, or portion thereof. • Transient: Any person who exercises occupancy or is entit
