Lodging Tax (Transient Occupancy)

Beginning on October 1, 2023 businesses are now required to collect and remit a 9% tax instead of the previous rate of 7%.

Link to Filing Forms:

Filing form for October to December 2023 - 9%

Filing form for July 2021 to September 2023 - 7%


County Code - Chapter 21 - Taxation / Article VI - Transient Occupancy Tax Sec. 21-177


There is hereby imposed and levied upon the consumer of services provided by hotels, motels, boardinghouses, travel campgrounds and other facilities offering guest rooms rented out for continuous occupancy for fewer than thirty (30) consecutive days within the county, a transient occupancy tax for general county purposes equal to nine (9)% of the amount of charge for the occupancy of any room or space so occupied by the consumer.

Tax Rate History

Date RangeRate
January 1980June 20215%
July 2021September 20237%
October 2023-9%