Property owners and managers are required to pay lodging tax for renting out a room or property in certain states or localities. In some regions, lodging tax may also be known by another name such as: stay tax, occupancy tax, room tax, sales tax, tourist tax, or hotel tax.

Lodging tax requirements vary by city, county, region, state, and country. Lodging taxes can be levied on the cost of the stay or a per night or per person basis.

Property owners and managers are responsible for any taxes associated with renting a property, except in jurisdictions that require us to collect and remit lodging tax for online bookings. See Manage your lodging taxes and Tax by jurisdiction for more information.

Tax returns
You may still need to file a tax return after we begin collecting and remitting tax in your area. In many jurisdictions, you are required to submit a tax return for lodging taxes even if the amount of tax you collected is equal to $0. Additionally, if your property is listed on multiple sites, you may still have a tax filing obligation on reservations booked on other sites.
You should check the reporting requirements for your specific jurisdiction(s) or consult your tax professional to avoid penalties and interest for not reporting.

Rental amounts that are subject to lodging taxes
Each jurisdiction mandates different rules that determine what amounts are subject to lodging taxes.

Generally, taxes are applied to the rental amount (money or value) paid from the traveler, including any owner fees (like a cleaning fee or pet fee). Refundable damage deposits are generally not taxable but can become taxable in certain jurisdictions if the deposit is not fully refunded. Some jurisdictions require us to collect taxes on our service fee.

If your listing is located in North America, visit MyLodgeTax to learn more regarding the specific charges and fees that are taxable in your area.