State lodging tax guide

01Overview

Anyone renting out a property short-term in this state is generally required to collect lodging tax (also called occupancy, accommodations, transient, or "bed" tax) from guests and remit it to the appropriate authorities. Because the tax is charged on top of the nightly rate, the guest ultimately pays it, but the host is responsible for registering, collecting the correct amount, filing returns, and paying what's due on time.

What makes it tricky is that the tax rarely lives at a single level. A stay in this state can be subject to a statewide rate plus additional county, city, and special-district taxes, each with its own registration, rate, and filing calendar.

02Who owes the tax

Lodging tax typically applies to short-term stays, most jurisdictions define "short-term" as a rental of fewer than 30 consecutive nights, though the exact threshold varies locally. If you rent any of the following in this state, you likely have an obligation:

• Entire homes, condos, cabins, or apartments listed on Airbnb, Vrbo, or Booking.com;
• Private or shared rooms rented to guests;
• Vacation rentals booked directly through your own site or by phone;
• Any accommodation offered to travelers on a nightly or weekly basis.

The obligation is tied to where the property sits, not where you live, so out-of-state owners are still on the hook for this state's lodging tax.

03Registration

Before you can legally collect tax, most jurisdictions require you to register your rental and obtain a license or tax account. In this state that can mean a state-level registration and, separately, a permit from the county or city where the property is located. Some localities also require a short-term rental operating permit that's distinct from the tax account.

Register before you take your first booking, collecting tax without an account, or operating without a required permit, can lead to penalties even if you later remit everything you owe.

In this state, you generally register with .

04Collecting from guests

Once registered, you charge the combined lodging tax rate on top of the rent and any taxable fees (cleaning fees are taxable in many places). The total rate is the sum of every applicable layer, state, county, city, and any special tourism or district taxes that apply at the property's exact address. Two rentals a few miles apart can carry different rates.

05Marketplace collection

Marketplace facilitator laws mean platforms like Airbnb and Vrbo collect and remit some lodging taxes on hosts' behalf. That helps, but it rarely covers everything. A platform may handle the state tax while leaving local county or city taxes for you to register for, collect, and file yourself. Direct bookings through your own website are almost never covered.

The result is a patchwork: partial coverage that still leaves the host responsible for the gaps. It's worth confirming exactly which taxes each platform collects for this state so nothing falls through the cracks.

06Filing & remittance

After collecting, you file returns and remit the tax to each authority on their schedule. Filing frequency, monthly, quarterly, or annually, usually depends on your revenue, and each jurisdiction sets its own due dates. Many require a return even for periods with no bookings (a "zero return"); miss one and you can still owe a penalty.

• Track a separate calendar for the state and every local authority you're registered with;
• File on time each period, including zero returns when required;
• Keep records of what you collected and remitted in case of an audit.

07How Monterra helps

Monterra manages the entire lodging tax lifecycle for your this state rentals, so you don't have to track rates, forms, and deadlines across every level of government.

• Registration: we identify and secure the state and local licenses each property needs;
• Calculation: the correct combined rate is applied to every booking, by address;
• Filing & remittance: returns are filed and payments made on time, every period, including zero returns;
• One dashboard: every property and jurisdiction in one place, with a clear compliance status.