One apartment or a hundred rooms, a guest house or a luxury hotel: Guestax is for everyone.
Every tax that lands on your property: state, county, city, from the official registers, for your exact address. Never a guess, never a template.
Every return, every month, on the right portal, in your name, with your credentials. Zero-return months included.
Every confirmation and receipt, kept for good in your own archive page, yours to open anytime, download, and hand to an accountant, a buyer, or an auditor.
Rates, portals, OTA contracts. When something moves in your county, you hear it from us, before it costs you.
Whether you rent out a single room or run a luxury hotel, the same night can be taxed by the state, the county and the city. Each one has its own rate, its own return, its own portal, its own due date, and its own penalty when a return comes in late.
The OTAs collect some of these taxes, on some channels, never all of them: the rest is yours to file. Exemptions hold only if you can document them. A month with no bookings can still owe a return. And when a rate or a portal changes, nobody writes to tell you.
Drawn from 23,767 official citations, quoted verbatim, and who published it.
The penalty for failure to file a tax-due return by the due date is the greater of $20 or up to 10 percent of the unpaid tax, based on the date the return is filed.
Multiply the tax due by 5% for each 30 days or fraction thereof of delinquency up to 25%.
The 9% is submitted to the state on the MRT-441 form and the 1% is submitted using the City of Rutland on-line portal or a paper copy of the RMTAX form, along with a copy of the MRT-441 form.
The tax return and payment are due the first day of the month following collection from tenants and are considered delinquent if not postmarked by the 20th of the month following the close of the reporting period.
All subject Hotels and Motels are required to file a monthly return regardless of the amount collected.
Act 96, effective January 1, 2026, increases TAT by .75% from 10.25% to 11.00% on the gross rental or gross rental proceeds derived from furnishing transient accommodations and resort time share vacation units.
Effective January 1, 2021, a statewide lodging assessment will be imposed on sales of lodging services at the rate of five percent (5%)
The rate of tax imposed shall be three percent of the consideration paid for the use or occupancy of a hotel room.
Delinquent taxes and accrued penalties draw interest at the rate of 10% per annum beginning 60 days after the tax was due.
Due Date: The twentieth day after the close of the preceding calendar month. The governing authority imposing the tax may provide by resolution or ordinance for quarterly or annual returns.
A Room Rental-Transient Tax Return must be filed online on or before the last day of the month for the preceding month or period. A return must be filed even if no tax is due for that specific month or period.
An administrative fee of 11% is due on all tax for returns received after the 15th day of the month in which the return is due.
An operator who fails to remit the tax prior to delinquency shall pay a penalty of ten percent of the tax due in addition to the tax.
Yes, if you have a registered license with the state of South Carolina, you are required to file a return even if you had no rentals.
Hotel and short-term rental unit operators and booking services must collect sales tax on the charge for occupancy, when the rental rate is more than $2.00 per day.
If any tax required is not paid within the time specified or within the approved extension period, the operator shall pay a penalty equal to ten percent (10%) of the amount unpaid, in addition to the tax due and payable.
Penalty is 5% of the tax due (line 4). Penalty increases by an additional 5% per month or fraction thereof, after the second month, to a maximum of 25%. The minimum penalty is $10.00.
A penalty of 15% of the tax due or $50, whichever is greater, will be assessed when late payment is made.
An accommodation facilitator, as defined in G.S. 105-164.3, has the same responsibility and liability under the room occupancy tax as the accommodation facilitator has under the State sales tax on accommodations.
Penalty of 20% of the amount of tax due and delinquent, with a 12% per annum interest on delinquent tax and the penalty.
The term “hotel” shall also include houses, condominiums or other residential dwelling units regardless of the number of rooms, which are used and/or advertised for rent or occupancy.
There is imposed on the user of accommodations a tax at a rate equal to 4% of the sales price paid by the purchaser.
For the privilege of occupancy in any hotel, each transient is subject to a tax in the amount of twelve percent of the rent charged by the operator.
Yes, you must file a return even if you have had no activity unless you have applied to be a seasonal filer.
Every operator or intermediary collecting rent must file a room occupancy excise return electronically through MassTaxConnect on or before the 20th day of the month following the calendar month indicated on the return.
Behind Guestax is an archive of official documents that keeps growing: statutes, ordinances, rate tables and portal notices, read by AI at a scale no team could match and checked word for word against the source. As of September 2026 it holds 23,767 citations, each with the office that published it.
When two sources disagree, we record the conflict instead of picking a side. When an office publishes nothing, that silence is on file too. Every open question goes to a person who has filed these returns for years. And when a rule changes, the archive changes with it: that is what the machine is for.
Across the United States, for everyone, from a single room to a luxury hotel. Priced by the property's annual revenue, capped at $299, everything included at every tier, your account manager too.
We run hotels and short-term rentals for a living: fifteen years in hospitality and a portfolio of thirty-plus hotels. We filed these taxes by hand, every month, long enough to know where the traps are: the portal that changes overnight, the rate nobody can confirm, the account set up wrong and never fixed.
We tried the one provider out there, and in our experience it did more harm than good. So we built the tool we needed and ran it on our own properties first. Then we made it yours: one fee per property, everything included, and a person on your account who knows your properties by name.