Who pays it? The tax is paid by the consumer and collected by operators of hotels, restaurants, food service, room rental, and motor vehicle rentals.
When is the tax due? The tax is due on the 15 th day of the month following the taxable period. Electronic filing, via touch tone telephone and personal computer, are available to Meals and Rentals Operators. A paper return is not required if filing electronically, but operator’s must retain the meals and rentals worksheet. Electronic filing is required unless your taxable revenue is less than $25,000 in the prior calendar year. Operators with taxable revenue over $25,000 in the prior calendar year will not be allowed to retain their commission unless they file electronically. Approved seasonal operators must file reports for each month of their approved season even if no tax is due.
Related Questions
- Who pays it? The tax is paid by the consumer and collected by operators of hotels, restaurants, food service, room rental, and motor vehicle rentals.
- What is the Division of Hotels and Restaurants role in addressing fire safety issues in public food service and lodging establishments?
- What sales by restaurants, bars and other food service establishments are subject to the Local Hospitality Tax?
