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 business must be registered with this office and must collect and remit a 1% 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 rental property.