Transient Accommodation Tax

The operator conducting business subject to the transient accommodations tax under this chapter, shall report and remit the taxes imposed by this chapter and submit the same, quarterly, to the city as provided in Section 3.22.050. The operator may be held personally liable for taxes due as specified under PMC 3.22.100 of this chapter.

A. The tax levied under this chapter shall be paid to the city treasurer within thirty calendar days from the end of each quarter, ending on the following dates:

1. First quarter, March 31st;

2. Second quarter, June 30th;

3. Third quarter, September 30th;

4. Fourth quarter, December 31st.

B. All persons required to pay transient accommodation tax shall file, at the time of payment, a transient accommodation tax return setting out the number of rooms rented for the quarter, length of stay by transient guest when meals are provided, and any other information required by the city treasurer for purposes of enforcing this chapter. The return shall be made on a form prescribed by the city treasurer, and shall be made under oath.

Any operator who fails to comply with a provision of this chapter shall be subject to the following penalties:
A. For any return which is not received on or before the deadline specified in Section 3.22.050 of this chapter, a late penalty will be assessed in the amount of two hundred fifty dollars. The penalty shall be immediately due and payable upon notification from the treasurer to the operator.

• Transient Tax Form

• Vendor Permit