Short Term Rental Tax

This local tax applies to businesses engaged primarily in the short-term rental of tangible personal property.

If a minimum of 80% of gross rental receipts are for a period of 92 days or less, the Commissioner of the Revenue must be contacted on an annual basis to register the business location for the collection of a 1/2% tax on all short-term rentals.

Merchants meeting the criteria must collect a tax on all daily rentals in lieu of personal property taxation on the property.