Get Hospitality Tax/fee & Local Accommodations Tax ... - City Of Clemson

Food products are not taxable....Prepared food – Taxable Hot food*. Hot drinks such as cocoa, coffee or tea. Cold drinks sold with meals or with eating utensils**. Any food sold with eating utensils**. Sandwiches (unless sold frozen or partially frozen and require thawing or heating by the customer before eating).

The Transient Occupancy Tax (TOT) is a tax of 12% of the rent charged to transient guests in hotels/motels, including properties rented through home sharing services like Airbnb, located in the unincorporated areas of Los Angeles County.

Permanent Residents (30-Day Rule) Guests who occupy a hotel room for 30 or more consecutive days with no payment interruption are considered permanent residents and are exempt from hotel tax.

The state hotel occupancy tax rate is 6 percent (. 06) of the cost of a room. Cities and certain counties and special purpose districts are authorized to impose an additional local hotel tax that the local taxing authority collects.

Under Texas law, local HOT revenue can be used only to directly promote tourism and the convention/hotel industry. This means the proceeds should be spent on projects or events that result in visitors or attendees staying overnight in the community, generating more hotel occupancy tax.

The Comptroller's office collects and administers the 6 percent state hotel tax, while cities and counties are responsible for collecting their own local hotel taxes. Can I use a hotel's existing taxpayer number if I buy a hotel?

The Comptroller's office collects and administers the 6 percent state hotel tax, while cities and counties are responsible for collecting their own local hotel taxes. Can I use a hotel's existing taxpayer number if I buy a hotel?

Local HOT Uses Under Texas law, local HOT revenue can be used only to directly promote tourism and the convention/hotel industry. This means the proceeds should be spent on projects or events that result in visitors or attendees staying overnight in the community, generating more hotel occupancy tax.