Occupancy Tax (Transient Occupancy Tax)

Occupancy tax is a lodging tax charged on each short stay, similar to a hotel tax. The guest pays it, but the host is the one responsible for making sure it reaches the city or county. In some places the booking platform collects and remits it automatically, which is convenient but not universal.

Where the platform does not handle it, the host must register, collect, and file the tax themselves, and falling behind can mean penalties. Rates and which agency they fund vary by city and county, sometimes stacking state, county, and city layers, so confirm the local rules for your property.