Hotel Room Occupancy Tax

Guests who occupy a hotel, motel, bed-and-breakfast, boarding house, or transient club, apartment or room pay the Hotel Room Occupancy Tax to the hotel operators or remarketers (when a room has been purchased from an intermediary). The hotel operators turn this money over to the City.

The tax is based on the cost of the room.

A private house in which a room is rented is not considered a hotel.