Warren County collects a 5.00% Hotel Occupancy Tax to be used by the Designated Marketing Organization (DMO) to promote and attract visitors to the county. The county collects a 4.00% administration fee off the top of the monthly revenues for being the organization in charge of this function. The remaining 96.00% of those monthly revenues are then distributed to the DMO for Warren County, the Warren County Visitors Bureau (WCVB). The WCVB’s function is to promote hotels, motels, bed and breakfasts, Airbnbs, etc. They look forward to working with you and will also provide information and materials to benefit your customers as they visit the county and surrounding areas.
Who Must Register?
A customer who is a paying a fee to stay in a Hotel, Motel, Inn, Bed & Breakfast, or Airbnb must pay the 5.00% hotel occupancy tax due. For example, if your customer is charged $50.00 for a night’s stay, $2.50 would be due from the customer in the form of a hotel occupancy tax. If the customer is staying for 30 consecutive days or more, that customer is exempt from the tax and must complete the exemption form.
Review the Ordinance to see if you need to file your reports monthly or quarterly and when payment is due to the County Treasurer’s Office. There are penalties and interest if you do not pay.
The Importance of Consulting a Business Tax Attorney
In this section, the focus will be on why hotel, motel, inn, bed & breakfast, and Airbnb owners should consider hiring a business tax attorney. It would outline how an attorney can help navigate the complexities of tax law, ensure compliance, and potentially represent the business in disputes or audits.
Navigating the intricacies of hotel occupancy taxes can be a daunting task for owners of hotels, motels, inns, bed & breakfasts, and Airbnb properties. Ensuring compliance with county ordinances requires a keen understanding of the specific regulations that govern the collection and submission of these taxes. For many proprietors, the distinction between monthly and quarterly reporting, along with adhering to the deadlines for tax payments to the County Treasurer’s Office, necessitates a meticulous approach to financial management. Without the proper procedures in place, businesses risk incurring penalties and accruing interest on uncollected taxes, which can significantly impact their operations.
In such complex regulatory environments, consulting a business tax attorney can be invaluable. These professionals specialize in guiding businesses through the labyrinth of tax laws and regulations, helping to ensure that all tax obligations are met efficiently and accurately. A business tax attorney can provide critical advice on setting up systems for collecting the hotel occupancy tax, preparing and filing the necessary forms, and representing businesses in the event of disputes or audits by tax authorities. Their expertise not only helps in safeguarding against legal pitfalls but also empowers business owners to focus on the growth and success of their ventures, secure in the knowledge that their tax affairs are in capable hands.
Who Pays the Tax?
Any Hotel, Motel, Inn, Bed & Breakfast or Airbnb must register with the county and collect the 5.00% hotel occupancy tax from your customer for submission to the County Treasurer’s Office. Please review the Ordinance to see if you need to file your reports monthly or quarterly, and when payment is due to the County Treasurer’s Office. Failure to collect the tax would result in a penalty and interest due.
All forms can be accessed on this site for download: Registration Form, Monthly Submission Form, Exemption Certificate, and Permanent Resident Form.