Quarterly Transient Room Tax Report Form
See link at bottom of page
| Reporting Quarter | Filing and payment due by |
|---|---|
| January 1 - March 31 | April 15 |
| April 1 - June 30 | July 15 |
| July 1 - September 30 | October 15 |
| October 1 - December 31 | January 15 |
Penalties and Interest
Original delinquency: Any operator who fails to remit any tax imposed shall pay a penalty of ten percent (10%) of the amount of tax due in addition to the amount of the tax.
Continued delinquency: Any operator who has not been granted an extension of time for remittance of tax due and who failed to pay any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent, shall pay a second delinquency penalty of fifteen percent (15%) of the amount of the tax due, plus the amount of the tax due and the ten percent (10%) penalty first imposed.
Interest: In addition to the penalties imposed, any operator who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent (.5%) per month or fraction of a month on the amount of the tax due, exclusive of penalties, for the date on which the remittance first became delinquent until paid.
