What is the Hospitality Tax and Fee imposed on?

Tax

The tax is imposed on the following:

  • 2% on all food and beverages prepared/modified prior to consumption
  • 3% on accommodations for transients

Note

The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of 90 continuous days or more are not considered proceeds from transients.

Fee

The fee is imposed on the following:

  • 1% of paid admissions to amusements

Show All Answers

1. What is the Hospitality Tax/Fee?
2. What is the Hospitality Tax and Fee imposed on?
3. Who collects the Hospitality Tax?
4. Who collects the Hospitality Fee?
5. Why is there a Hospitality Tax and Fee and how is it used?
6. What is the remittance process?
7. Are there other fees collected by other agencies?