Hotel-Motel Excise Tax

If you are a lodging operator or property owner inquiring about Hotel-Motel Excise Tax collection, please contact the City/Town or County Government where your property is located.

Local governments imposing a Hotel-Motel Tax are required by state law (as a condition of continuing authority to impose the tax) to file a Hotel-Motel Tax Report for each fiscal period during which the tax is imposed.

The Hotel-Motel Tax Report is due each year within 180 days of your government’s fiscal year end date and can be found at the login below. In addition to the annual report, local governments are required to file a copy of their local Hotel-Motel Tax Ordinance. If your government has adopted a new tax or recently changed their tax rate, please email a copy to DCA's Research team listed on this page. 

• Current rates and ordinances are published on the Local Government Reporting / Hotel-Motel Tax Report Status interactive dashboard.
• Ordinance guidance and general information on the tax can be found in "Publications" section of the Documents and Downloads page.
• Most recent revisions regarding the Hotel Motel Tax rules can be found in "Public Notices" section of the Documents and Downloads page.

Note that the Department of Community Affairs does not offer legal advise or interpretations beyond what is included in the slides found in the "Publications" section of the Documents and Downloads page. For questions regarding the appropriateness of expenditures, please first consult your city or county attorney.