Food, Beverage & Transient Occupancy Taxes

About the Taxes
Food and Beverage, and Transient Occupancy taxes (more commonly known as Meals and Room Taxes) are collected monthly from hotels, motels, and restaurants.

Prepared Food & Beverage Tax
This tax must be collected and remitted by restaurants, caterers, food vendors, and others who sell food that is intended for immediate consumption. These businesses must register for monthly meals tax reporting when they first apply for a business license. The tax is 4% of meal and beverage sales, and is collected in addition to state retail sales tax. You must file a coupon every month, even if there have been no sales. Nonfilers will be taxed and billed based on an estimate.

Transient Occupancy (Room) Tax

The "Lodging Tax" must be collected and remitted by hotels, motels, rooming houses, bed & breakfasts, campgrounds, short-term renters of homes other than one’s primary residence, and others who provide boarding for under 30 days. These businesses must register for monthly lodging tax reporting when they first apply for a business license. The tax is 5% of the amount charged, in addition to retail sales tax. You must file a coupon every month, even if there have been no sales. Nonfilers will be taxed and billed based on an estimate.

Hotels
Hotels, motels, rooming houses, bed & breakfasts, short-term renters of homes, and others who provide a guest room for under 30 days are also required to collect a $2 per room per night tax which is used for the promotion of tourism activities within the region. Eligible businesses will be registered for this when they register for Transient Occupancy Tax (above). You must file a coupon every month, even if there have been no sales. Nonfilers will be taxed and billed based on an estimate. 

Due Dates & Penalties

Filing of returns and payment of these taxes are on a monthly basis with the Commissioner of the Revenue’s Office. A hardcopy report and payment for each tax should be postmarked by the 20th of the month following the calendar month for which tax is due to avoid a 10% penalty. NOTE:  We do not presently offer online filing of monthly taxes. We also cannot accept faxed or emailed returns.

Tax Registration
Businesses must register for monthly tax reporting when they apply for a business license. New businesses will be mailed a blank monthly coupon book. Every January, registered businesses will be mailed a customized coupon book. For more information, contact the Commissioner of the Revenue's Office at 757-253-6698.