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Sales/occupancy taxes collection in the United States

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misterb&b

January 2026

Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.

 

Taxes collection by misterb&b

Depending on the State, short-term residential rentals are subject to State, county, and/or local taxes. Depending on the jurisdiction, such taxes may be called lodging taxes, hotel/room taxes, sales taxes, transient accommodation tax, or general excise taxes. These taxes are paid by the travelers booking such short-term residential rentals.

misterb&b voluntarily collects, or is required to collect, a range of these applicable taxes applicable to short-term rentals.

  • misterb&b collects it directly from the Guests, then reports and remits it on behalf of its Hosts to the relevant authorities;
  • Please note that in rare cases, misterb&b collects the tax amount from the Guest before passing it to the Host. On such occasions, the Host remains liable for filing the collected taxes;
  • Even though misterb&b collects applicable taxes on your behalf, you are not relieved from complying with other applicable regulations, such as registration/licensing requirements. In some jurisdiction, your registration number may be necessary for misterb&b to correctly file taxes on your behalf.  

 

List of localities where taxes are collected by misterb&b

You can find below the list of applicable taxes (along with the localities concerned) that misterb&b collects directly from the Guests, then reports and remits on behalf of its Hosts in the United States. For any other applicable taxes not mentioned as collected by misterb&b below, you remain fully responsible for collection and/or report, and payment.

 

State of Alabama

The following taxes apply to short-term rentals not exceeding 179 consecutive days.

misterb&b registered with the Alabama Department of Revenue to collect and remit on your behalf the following taxes:

  • Alabama Lodging Tax. 4%-5% of the listing price according to the counties (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Alabama DOR website. 
  • County Lodging Tax (in participating counties). 1%-11.5% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating counties where this tax applies, click here. For more information, visit this page on the official Alabama DOR website. 
  • County Room Fee (in participating counties). 1-4 dollars per night. For a list of participating counties where this tax applies, click here. For more information, visit this page on the official Alabama DOR website. 
  • City Lodging Tax (in participating cities). 2%-12% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating municipalities where this tax applies, click here. For more information, visit this page on the official Alabama DOR website. 
  • City Room Fee (in participating cities). 1-3.5 dollars per night. For a list of participating municipalities where this tax applies, click here. For more information, visit this page on the official Alabama DOR website. 

 

State of Arizona

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Arizona DOR to collect and remit on your behalf the following taxes:

  • State Transaction Privilege Tax. 5.5% of the listing price (including cleaning fees). For more information, visit this page on the official Arizona DOR website. Important note: please note that you are still required to report the rental income generated through our platform. However, since we qualify as an online lodging marketplace that collects and remits the tax in your name, you can deduct the reported income that you have generated through our platform, from your tax base by using deductions code 775. To report your rental income, you can create and/or access your online taxpayer account here.
  • County Excise Tax. 0.22%-2.2% of the listing price (including cleaning fees). For more information, visit this page on the official Arizona DOR website.
  • Municipal Privilege Taxes (Hotels Taxes, and in some participating municipalities, to the Hotel/motel additional taxes). Up to 10% of the listing price (including cleaning fees). For a list of participating municipalities where this tax applies, click here.

Exemption Certificate. misterb&b is not responsible for collecting taxes from your Guest if your accommodation classifies as Class One Property (for property tax purposes). However, please note that we can only stop collecting taxes if you provide us with the Exemption Certificate 5019 (to be sent via this form).

 

State of Arkansas

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Arkansas Department of Finance and Administration to collect and remit on your behalf the following taxes:

  • Arkansas Gross Receipts Tax. 6.5% of the listing price according to the counties (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Arkansas DFA website. 
  • Arkansas Tourism Tax. 2% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Arkansas DFA website. 
  • Local Sales Tax (participating counties and municipalities). 0.375%-4% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating counties and municipalities where this tax applies, click here. For more information, visit this page on the official Arkansas DFA website. 

 

State of California

The following taxes apply to short-term rentals not exceeding 30 consecutive days.

misterb&b registered with the following cities to collect and remit on your behalf the following taxes:

  • Berkeley - Tourist Occupancy Tax. 12% of the listing price (including cleaning fees). For more information, visit this page on the official Berkeley website. As an online rental intermediation platform, misterb&b is also collecting a 2% enforcement fee from the Guests.
  • Chula Vista - Tourist Occupancy Tax. 10% of the listing price (including cleaning fees). For more information, visit this page on the official Chula Vista website.
  • Desert Hot Springs - Tourist Occupancy Tax and Tourism Business Improvement District Tax. 12% (TOT) and 1% (TBIDT) of the listing price (including cleaning fees). For more information, visit this page on the official Desert Hot Springs website.
  • Los Angeles - Tourism Occupancy Tax. 14% of the listing price (including cleaning fees). For more information, visit this page on the official Los Angeles website. 
  • Oakland - Tourism Occupancy Tax. 14% of the listing price (including cleaning fees). For more information, visit this page on the official Oakland website. 
  • Pittsburg - Tourism Occupancy Tax. 10% of the listing price (including cleaning fees). For more information, visit this page on the official Pittsburg website. 
  • Sacramento - Tourism Occupancy Tax, Tourism Development District assessment and Tourism Marketing District assessment. TOT rate is 12%, TID/TMD rates are between 1%-3% of the listing fees (including cleaning fees). For more information, visit this page on the official Sacramento website.
  • San Diego - Tourist Occupancy Tax. 10.5% of the listing price (including cleaning fees). For more information, visit this page on the official San Diego website. 
  • San Francisco - Tourism Occupancy Tax and Tourism Development District. misterb&b is registered as a Qualified Website Company to collect Tourism Occupancy Tax (TOT) and Tourism Development District (TID). Rates are respectively, 14% and 2%-2.25% (depending on the zone) of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page about TOT and this page about TID from the official San Francisco website. 
  • Santa Clara - Tourism Occupancy Tax. 12.5% of the listing price (including cleaning fees). For more information, visit this page on the official Santa Clara website.
  • Santa Monica - Tourist Occupancy Tax. 17% of the listing price (including cleaning fees). For more information, visit this page on the official Santa Monica website.

Even though we collect taxes on your behalf, you still may have to obtain a Business License or a Transient Occupancy Tax certificate in these cities. 

Some cities require Hosts to obtain a registration/license number. Be aware that we might be required to share your registration/license number to the participating Cities when we report TOT on your behalf. 

 

State of Colorado

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Department of Revenue of Colorado to collect and remit on your behalf the following taxes. For more information, visit this page on the official Colorado DOR website. For a list of the participating localities where this tax applies, click here (see Form DR-1002). Important note: misterb&b does not manage collection of the local sales and lodging taxes that are not administered by the Colorado Department of Revenue itself. Typically, it concerns local sales taxes imposed by certain home-rule cities and self-collected counties. You remain fully responsible for these taxes. For more information on self-collected jurisdictions, click here.

  • State Sales Tax. 2.9% of the listing price (including cleaning fees and misterb&b service fees). 
  • Local Sales Taxes (in participating counties and municipalities). 0.25%-5% of the listing price (including cleaning fees and misterb&b service fees). misterb&b collects Local Sales Taxes imposed by cities, towns and counties, when such Local Sales Taxes are administered by the Colorado Department of Revenue.
  • Other Special District Taxes and other local Sales Taxes (in participating counties and municipalities). 0.37-4% of the listing price (including cleaning fees and misterb&b service fees). 
  • County Lodging District Taxes (in participating counties). 0.9%-2% of the listing price (including cleaning fees and misterb&b service fees).
  • Local Marketing District Taxes (in participating districts). 1.4%-4% of the listing price (including cleaning fees and misterb&b service fees). misterb&b collects Local Marketing District Tax in marketing districts.

misterb&b registered with Denver Treasury Division to collect and remit on your behalf the following tax:

  • Denver Lodger's Tax. 10.75% of the listing price (including cleaning fees). For more information, visit this page on the official Denver Treasury Division website. Important note: as a Host, you still need to register for a Lodger’s Tax license (to be renewed annually), even though misterb&b collects this tax. Accordingly, you are required to complete Lodger’s Tax returns to report your short-term rentals sales. Please use Line 3E “Other” to report sales realized through our platform, and on the line “Explanation”, you can add “Sales reported by misterb&b”.

 

State of Connecticut

The following taxes apply to short-term rentals not exceeding 30 consecutive days.

misterb&b registered with the Connecticut Department of Revenue to collect and remit on your behalf the following tax: 

  • Connecticut Room Occupancy Tax. 15% of the listing price for hotels and motels and 11% of the listing price for Bed & Breakfasts (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Connecticut DOR website.

 

District of Columbia (Washington D.C.)

The following taxes apply to short-term rentals not exceeding 90 consecutive days.

misterb&b registered with the D.C. Office of Tax and Revenue to collect and remit on your behalf the following tax: 

  • Sales Tax on Hotels and Transient Accommodations. 15.95% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official D.C. Office of Tax and Revenue website.

 

State of Florida

The following taxes apply to short-term rentals not exceeding 182 consecutive days.

misterb&b registered with the Florida DOR to collect and remit on your behalf the following taxes:

  • State Transient Rental Sales Tax. 6% of the listing price (including cleaning fees). For more information, visit this page on the official Florida DOR website. 
  • Discretionary Sales Surtaxes (in participating counties). 0.5%-2% of the listing price (including cleaning fees). For a list of participating counties where this tax applies, click here (see Form DR-15DSS). For more information, visit this page on the Florida DOR website. 
  • Tourist Development Tax, where administered by the Florida DOR. 2%-5% of the listing price (including cleaning fees). For a list of participating counties where this tax applies, click here (see DR-15TDT).

misterb&b registered with the following counties to collect and remit on your behalf the Tourist Development Taxes (where it is is administered by the county itself):

  • Brevard County. 5% of the listing price (including cleaning fees). For more information, visit this page on the official Brevard County website. 
  • Broward County. 6% of the listing price (including cleaning fees). For more information, visit this page on the official Broward County website.
  • Hillsborough County. 6% of the listing price (including cleaning fees). For more information, visit this page on the official Hillsborough County website. 
  • Lee County. 5% of the listing price (including cleaning fees). For more information, visit this page on the official Lee County website. 
  • Miami-Dade County. 3% of the listing price (including cleaning fees). For more information, visit this page on the official Miami-Dade county website. Important note: in the cities of Bal Harbour, Miami Beach or Surfside, misterb&b does not collect the Resort Tax on your behalf. As a Host, you are responsible to register for Resort Tax, to collect it from your Guests and to file it to the relevant municipal authorities.
  • Orange County. 6% of the listing price (including cleaning fees). For more information, visit this page on the official Orange County website. 
  • Palm Beach county. Please note that, in Palm Beach county, misterb&b collects the TDT on your behalf, then pass it to you along your payout. As a Host, you are responsible to register for TDT, and to report and remit the TDT amount we collect and pass to you. 
  • Pasco County. 5% of the listing price (including cleaning fees). For more information, visit this page on the official Pasco County website.
  • Pinellas County. 6% of the listing price (including cleaning fees). For more information, visit this page on the official Pinellas County website. 

 

State of Georgia

misterb&b registered with the Georgia Department of Revenue to collect and remit on your behalf the following taxes:

  • State Sales Tax. 4% of the listing price (including cleaning fees and misterb&b service fees). It applies on stays not exceeding 89 consecutive days. For more information, visit this page on the official Georgia DOR website. 
  • County Sales Tax (in participating counties). The tax rates range between 2%-5% of the listing price (including cleaning fees and misterb&b service fees). It applies on stays not exceeding 89 consecutive days. For a list of participating counties where this tax applies, click here. For more information, visit this page on the official Georgia DOR website.
  • State Hotel-Motel Fee. $5 per night. It applies on stays not exceeding 30 consecutive days. For more information, visit this page on the official Georgia DOR website.

misterb&b collects and remits on your behalf the local Hotel-Motel Taxes in the participating municipalities and counties. 

  • Local Hotel-Motel Tax (in the participating counties and municipalities). 2%-8% of the listing price (including cleaning fees and misterb&b service fees). It applies on stays not exceeding 30 consecutive days. For a list of participating localities where this tax applies, click here. For more information, visit this page on the official Georgia DOR website. 

 

State of Idaho

The following taxes apply to short-term rentals not exceeding 30 consecutive days.

misterb&b registered with the Idaho Tax Commission to collect and remit on your behalf the following taxes:

  • Idaho Sales Tax. 6% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Idaho Tax Commission website.
  • Travel and Convention Tax. 2% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Idaho Tax Commission website.
  • Greater Boise Auditorium District. 5% of the listing price (including cleaning fees and misterb&b service fees). For more information on the Greater Boise Auditorium District, click here. For more information, visit this page on the official Idaho Tax Commission website.

misterb&b registered with the following listed municipalities to collect and remit on your behalf the Local Option Taxes (3%-8% of the listing price - including cleaning fees and misterb&b service fees). For more information, you can click on the tax entry to visit official website: Donnelly Occupancy Tax, Driggs Room Occupancy Charge, Hailey Local Option Tax, Ketchum Local Option Tax, Lava Hot Springs Local Option Tax, McCall Local Option Tax and Lodging Tax, Ponderay Occupancy Tax, Riggins Occupancy Tax, Salmon Local Option Tax, Sandpoint Resort City Tax, Sun Valley Local Option Tax, Victor Municipal Sales Tax.

 

State of Illinois

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Illinois Department of Revenue to collect and remit on your behalf the following taxes:

misterb&b registered with the Cook County Department of Revenue to collect and remit on your behalf the following tax:

  • Cook County Hotel Accommodation Tax. 1% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Cook County Department of Revenue website. Important. As a Host, you still need to register for the Hotel Accommodation Tax (see this registration form). However, you do not have to collect, report and remit this tax.

misterb&b registered with the city of Chicago to collect and remit the following taxes:

  • Hotel Accommodations Tax. 4.5% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Chicago website.
  • Vacation Rental and Shared Housing Surcharge. 6% of the listing price (including cleaning fees and misterb&b service fees).

misterb&b collects and remits on your behalf the local Hotel/Motel Transient Accommodations Taxes in the following localities: Addison, Beach Park, Beecher, Bloomington, Braidwood, Carbondale, Caseyville, Champaign, Crestwood, Danville, East Peoria, East St. Louis, Evanston, Geneva, LaSalle, Libertyville, Marion, Milan, Naperville, Oak Park, Peoria Heights, Prospect Heights, Quincy, Rockford, Schaumburg, Silvis, Springfield, Taylorville, Urbana.

 

State of Indiana

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Indiana Department of Revenue to collect and remit on your behalf the following taxes:

  • State Sales Tax. 7% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Indiana DOR website.
  • County Innkeeper’s Taxes (in participating counties). 3.5%-10% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating counties where these taxes apply, click here. For more information, visit this page on the official Indiana DOR website.

 

State of Iowa

The following taxes apply on short-term rentals not exceeding 90 consecutive days.

misterb&b registered with the Iowa Department of Revenue to collect and remit on your behalf the following taxes:

  • Iowa Hotel and Motel Tax. 5% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Iowa DOR website.
  • Local Hotel and Motel Tax (in participating counties). 4%-7% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating counties where this tax applies, click here. For more information, visit this page on the official Iowa DOR website.

 

State of Kentucky

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Kentucky Tax Commission to collect and remit on your behalf the following taxes:

  • State Sales Tax. 6% of the listing price (including cleaning fees and misterb&b services fees). For more information, visit this page on the official Kentucky DOR website.
  • State Transient Room Tax. 1% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Kentucky DOR website.

misterb&b collects and remits on your behalf the local Transient Room Taxes in the participating localities. 

  • Local Transient Room Taxes (in the participating counties and cities). 1%-10% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating localities where this tax applies, click here. For more information, visit this page on the official Kentucky DOR website.

 

State of Louisiana

misterb&b registered with the Louisiana Department of Revenue to collect and remit on your behalf the following tax: 

  • Louisiana Sales Tax. 4.45% of the listing price (including cleaning fees). For more information, visit this page on the official Louisiana DOR website. 

 

State of Maine

misterb&b registered with the Maine Revenue Services to collect and remit on your behalf the following tax:

  • Maine Sales Tax. 9% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Maine Revenue Services website.

 

State of Maryland

The following taxes apply to short-term rentals not exceeding 182 consecutive days.

misterb&b registered with the Maryland Comptroller to collect and remit on your behalf the following tax: 

  • State Sales Tax. 6% of the listing price (including cleaning fees). For more information, visit this page on the official Maryland Comptroller website.

 

State of Massachusetts

The following taxes apply to short-term rentals not exceeding 31 consecutive days and for which the Guest paid more than $15.00 per day.

  • State Room Occupancy Excise Tax. 5.7% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Massachusetts DOR website.
  • Local Room Occupancy Excise Taxes (in participating municipalities). 3%-6.5% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating counties where this tax applies, click here. For more information, visit this page on the official Massachusetts DOR website.
  • Convention Center Finance Fee. 2.75% of the listing price (including cleaning fees and misterb&b service fees). This tax applies in the cities of Boston, Cambridge, Chicopee, Springfield, West Springfield and Worcester. 
  • Cape Cod and Islands Water Protection Fund Tax (in participating municipalities). 2.75% of the listing price (including cleaning fees and misterb&b service fees).  For a list of participating municipalities where this tax applies, click here.
  • Short-Term Rental Community Impact Fee (in participating municipalities). 3% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating municipalities where this tax applies, click here. However, please note that this tax applies only to certain situations or types of rentals (check here). If your hosting activity falls under a category where the tax should apply, please indicate this on the "Local requirements" page. By default, and unless specified otherwise, the tax will not apply.

Important note. You can benefit from a tax exception if you rent your accommodation for no more than 14 days per year. Registration with the Massachusetts Department of Revenue is mandatory for all short-term rentals. For more information on registration, see this official FAQ and our FAQ to learn how to register. During the process, you can certify you will not rent your accommodation more than 14 days in a calendar year. We will stop collecting taxes from your Guests on reception of your tax exception certificate. Please contact us here.

 

State of Minnesota

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Minnesota Department of Revenue to collect and remit on your behalf the following taxes:

  • State Sales Tax. 2.9% of the listing price (including cleaning fees and misterb&b service fees).
  • Local Sales Taxes (in participating counties, cities and towns). 0.15%-1.5% of the listing price (including cleaning fees and misterb&b service fees). misterb&b collects Local Sales Taxes imposed by cities, towns and counties. For a list of the participating localities where this tax applies, click here (see Fact Sheet 164).
  • Transit Sales Taxes (in participating counties). 0.25%-0.5% of the listing price (including cleaning fees and misterb&b service fees). For a list of the participating counties where this tax applies, click here (see Fact Sheet 164).
  • Local Lodging Taxes (in participating counties and cities). 3%-7% of the listing price (including cleaning fees and misterb&b service fees). For a list of the participating localities where this tax applies, click here (fact 164S).
  • Minnesota Entertainment Tax. 2.75% of the listing price (including cleaning fees and misterb&b service fees).
  • Metro Area Sales and Use Tax for Housing. 0.25% of the listing price (including cleaning fees and misterb&b service fees), in the Counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.
  • Metro Area Transportation Tax. 0.75% of the listing price (including cleaning fees and misterb&b service fees). This tax applies in the Counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington.

 

State of Nebraska

The following taxes apply to short-term rentals not exceeding 28 consecutive days.

misterb&b registered the Nebraska Department of Revenue to collect and remit on your behalf the following taxes. For more information, visit this page on the official Nebraska DOR website.

  • State Sales Tax. 5.5% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Nebraska DOR website.
  • Local Sales Taxes (in participating counties and municipalities). 0.5%-2% of the listing price (including cleaning fees and misterb&b service fees). For a list of the participating localities where this tax applies, click here. For more information, visit this page on the official Nebraska DOR website.
  • State Lodging Tax. 1% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Nebraska DOR website.
  • Local Lodging Taxes (in participating counties). 2%-4% of the listing price (including cleaning fees and misterb&b service fees). For a list of the participating counties where this tax applies, click here. For more information, visit this page on the official Nebraska DOR website.

 

State of Nevada

misterb&b registered with the following localities to collect and remit on your behalf the following taxes:

  • Las Vegas Room Tax. 13%-13.38% (depending on the zones of the city) of the listing price (including cleaning fees and misterb&b service fees). It applies on stays not exceeding 30 consecutive days. For more information, visit this page on the official Las Vegas website. 
  • Reno-Sparks Convention & Visitors Authority Transient Lodging Tax. 13%-13.5% (depending on the districts of the Reno-Sparks Convention & Visitors Authority) of the listing price (including cleaning fees). It applies on stays not exceeding 27 consecutive days. For a list of applicable rates according for each RSCVA districts, click here.

 

State of New Hampshire

The following taxes apply to short-term rentals not exceeding 184 consecutive days.

misterb&b registered with the New Hampshire Department of Revenue Administration to collect and remit on your behalf the following tax:

  • State Meals and Rooms Tax. 8.5% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official New Hampshire Revenue Administration website.

 

State of New Jersey

The following taxes apply to short-term rentals not exceeding 89 consecutive days.

misterb&b registered with the New Jersey Department of the Treasury to collect and remit on your behalf the following taxes:

  • State Sales Tax. 6.625% of the listing price (including cleaning fees), except in Atlantic City (3.625%). For more information, visit this page on the official New Jersey Department of the Treasury website.
  • State Occupancy Fee. 5% of the listing price (including cleaning fees), except in Atlantic City, Elizabeth, Jersey City, Newark (1%) and Wildwood, North Wildwood, and Wildwood Crest (3.15%).
  • Municipal Occupancy Tax (in participating municipalities). 2%-3% of the listing price (including cleaning fees). For a list of participating municipalities where this tax applies, click here.
  • Cape May County Tourism Tax and Assessment. 1.85%-2% of the listing price (including cleaning fees) in the cities of Wildwood, North Wildwood, and Wildwood Crest. For more information, visit this page on the official New Jersey DOT website. 
  • Meadowlands Regional Assessment. 3% of the listing price (including cleaning fees) in Bergen County and Hudson County. For more information, visit this page on the official New Jersey DOT website. 
  • Sports and Entertainment Facility Tax. 2% of the listing price (including cleaning fees) in the municipality of Millville. For more information, visit this official page;
  • Atlantic City Luxury Tax and Promotion Fee. Respectively 9% of the listing price (including cleaning fees) and 1$ per person per night.

 

State of New Jersey

The following taxes apply to short-term rentals not exceeding 89 consecutive days.

misterb&b registered with the New Jersey Department of the Treasury to collect and remit on your behalf the following taxes:

  • State Sales Tax. 6.625% of the listing price (including cleaning fees), except in Atlantic City (3.625%). For more information, visit this page on the official New Jersey Department of the Treasury website.
  • State Occupancy Fee. 5% of the listing price (including cleaning fees), except in Atlantic City, Elizabeth, Jersey City, Newark (1%) and Wildwood, North Wildwood, and Wildwood Crest (3.15%).
  • Municipal Occupancy Tax (in participating municipalities). 2%-3% of the listing price (including cleaning fees). For a list of participating municipalities where this tax applies, click here.
  • Cape May County Tourism Tax and Assessment. Respectively 1.85% and 2% of the listing price (including cleaning fees) in the cities of Wildwood, North Wildwood, and Wildwood Crest. For more information, visit this page on the official New Jersey DOT website. 
  • Meadowlands Regional Assessment. 3% of the listing price (including cleaning fees) in Bergen County and Hudson County. For more information, visit this page on the official New Jersey DOT website. 
  • Sports and Entertainment Facility Tax. 2% of the listing price (including cleaning fees) in the municipality of Millville. For more information, visit this official page;
  • Atlantic City Luxury Tax and Promotion Fee. Respectively 9% of the listing price (including cleaning fees) and 1$ per person per night.

misterb&b collects and remits on your behalf the local Hotel/Motel Transient Accommodations Taxes in the following localities: Addison, Beach Park, Beecher, Bloomington, Braidwood, Carbondale, Caseyville, Champaign, Crestwood, Danville, East Peoria, East St. Louis, Evanston, Geneva, LaSalle, Libertyville, Marion, Milan, Naperville, Oak Park, Peoria Heights, Prospect Heights, Quincy, Rockford, Schaumburg, Silvis, Springfield, Taylorville, Urbana.

 

State of North Carolina

The following taxes apply to short-term rentals not exceeding 89 consecutive days.

misterb&b registered with the North Carolina Department of Revenue to collect and remit on your behalf the following taxes. For more information, visit this page on the official North Carolina DOR website.

  • State Sales Tax. 4.75% of the listing price (including cleaning fees and misterb&b service). For more information, visit this page on the official North Carolina DOR website.
  • County Sales Taxes. 2%-2.5% of the listing price (including cleaning fees and misterb&b service fees). For a list oft he participating counties where this tax applies, click here.
  • Transit Sales Taxes (participating counties). 0.5% of the listing price (including cleaning fees and misterb&b service fees). For a list oft he participating counties where this tax applies, click here.

misterb&b registered with the relevant counties to collect and remit on your behalf the Local Room Occupancy Taxes where it applies.

 

State of Oregon

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Oregon DOR to collect the State Transient Lodgings Tax:

  • State Transient Lodgings Tax. 5.5% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Oregon DOR website.
  • Local Transient Lodging/Room Tax (in participating counties and cities where the tax is administered by the State). 1%-13% of the listing price (including cleaning fees and misterb&b service fees). For a list of the participating localities where this tax applies, click here. For more information, visit this page on the official Oregon DOR website.

misterb&b registered with the Portland Revenue Division to collect and remit on your behalf the taxes below. Important note: even though misterb&b collects Portland occupancy taxes on your behalf, you still need to register for occupancy taxes (more information here). Please note that, prior to occupancy taxes registration, you are required to obtain a City’s Bureau of Development Services permit and to register for City’s and Multnomah County’s Business taxes. Also note that you do not need to report your transient lodging activity generated through our platform.

  • Portland and Multnomah Transients Lodgings Tax. Combined tax rate is 11.5% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Portland Revenue Division website. 
  • Tourism Improvement District Fee. 2% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Portland Revenue Division website. 
  • Nightly Booking Fee. $4 per Guest per night. For more information, visit this page on the official Portland Revenue Division website. 

misterb&b collects and remits on your behalf the local Transient Lodging/Room Tax in participating counties and cities. Rates vary from 1%-12% of the listing price (including cleaning fees and misterb&b service fees).

 

State of Pennsylvania

misterb&b registered with the Pennsylvania DOR to collect and remit on your behalf the following taxes:

  • State Hotel Occupancy Tax. 6% of the listing price (including cleaning fees and misterb&b service fees). It applies to stays not exceeding 29 consecutive days. For more information, visit this page on the official Pennsylvania DOR website. 
  • Allegheny County Hotel Occupancy Tax. 1% of the listing price (including cleaning fees and misterb&b service fees). It applies to stays not exceeding 29 consecutive days. For more information, visit this page on the official Allegheny County website.
  • Philadelphia County Hotel Occupancy Tax. 1% of the listing price (including cleaning fees and misterb&b service fees). It applies to stays not exceeding 29 consecutive days. For more information, visit this page on the official Allegheny County website. 

misterb&b collects and remits on your behalf the local Hotel Room Taxes in Philadelphia and participating counties (for a list of participating counties where this tax applies, click here). It applies to stays not exceeding 29 consecutive days, except for Philadelphia, where it is 30 consecutive days. 2%-7% of the listing price (including cleaning fees and misterb&b service fees).

 

State of Rhode Island

The following taxes apply to on the first 30 consecutive days of any stays (even if longer than 30 consecutive days). 

misterb&b registered with the Rhode Island Department of Revenue to collect and remit on your behalf the following taxes: 

  • State Sales Tax. 7% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Rhode Island Department of Revenue website.
  • Statewide Hotel Tax. 6% of the listing price (including cleaning fees and misterb&b service fees). The tax applies only on the rentals of entire houses/apartments. For more information, visit this page on the official Rhode Island Department of Revenue website.
  • Statewide Hotel Tax. 6% of the listing price (including cleaning fees and misterb&b service fees). The tax applies only on the rentals of rooms. For more information, visit this page on the official Rhode Island Department of Revenue website.
  • Local Hotel Tax. 2% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Rhode Island Department of Revenue website.


State of South Carolina

The following taxes apply to on short-term rentals not exceeding 89 consecutive days.

misterb&b registered with the South Carolina Department of Revenue to collect and remit on your behalf the following taxes:

  • State Sales Tax. 5% of the listing price (including cleaning and misterb&b service fees). For more information, visit this page on the official South Carolina Department of Revenue website.
  • South Carolina Accommodations Tax. 2% of the listing price (including cleaning and misterb&b service fees). The tax applies only on the rentals of entire accommodations. For more information, visit this page on the official South Carolina Department of Revenue website.
  • Additional Local Taxes (in participating counties). Capital Project Tax, School District Tax, Education Capital Improvement Tax, Transportation Tax, Local Option Tax and Tourism Development Tax. The rate of each of these taxes is 1% of the listing price (including cleaning and misterb&b service fees). For a list of the participating counties where this tax applies, click here.

 

State of Tennessee

misterb&b registered with the Tennessee Department of Revenue to collect and remit on your behalf the following taxes:

  • State Sales Tax. 7% of the listing price (including cleaning fees). It applies for stays not exceeding 89 consecutive days. For more information, visit this page on the official Tennessee DOR website.
  • Local Option Sales Tax (in participating counties and municipalities). Up to 2.75% the listing price (including cleaning fees). It applies for stays not exceeding 89 consecutive days. For a list of the participating localities where this tax applies, click here. For more information, visit this page on the official Tennessee DOR website.
  • Local Occupancy Excise Taxes (in participating counties and municipalities). Up to 10% the listing price (including cleaning fees). It applies for stays not exceeding 29 consecutive days. For a list of participating localities, click here. For more information, visit this page on the official Tennessee DOR website.

 

State of Texas

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Texas Comptroller to collect and remit on your behalf the following taxes

  • State Hotel Occupancy Tax. 6% of the listing price (including cleaning fees). For more information, visit this page on the official Texas DOR website.

misterb&b registered with Houston First to collect and remit on your behalf the following tax:

  • Houston Hotel Occupancy Tax. 7% of the listing price (including cleaning fees). For more information, visit this page on the official Houston First website.

 

State of Utah

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Utah Tax Commission to collect and remit on your behalf the following taxes: 

  • State Sales Tax. 4.85% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Utah State Tax Commission website.
  • Counties Option Sales Tax. 0.25% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Utah State Tax Commission website.
  • Local Sales Taxes (in participating counties and municipalities). 1% of the listing price (including cleaning fees and misterb&b service fees). For a list of the participating localities where this tax applies, click here. For more information, visit this page on the official Utah State Tax Commission website.
  • Additional Local Sales Taxes (in participating counties and municipalities). Up to 2.95% of the listing price (including cleaning fees and misterb&b service fees). For a list of the participating localities where this tax applies, click here. For more information, visit this page on the official Utah State Tax Commission website. 
  • State Transient Room Tax. 0.32% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Utah State Tax Commission website.
  • State Secondary Transient Room Tax. 0.75% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Utah State Tax Commission website.
  • County-wide Transient Room Tax. 4.25% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Utah State Tax Commission website.
  • Municipal Transient Room Taxes (in participating municipalities). 1%, and, in some municipalities, the additional Municipal TRT at 0.5% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating municipalities where this tax applies, click here. For more information, visit this page on the official Utah State Tax Commission website.
  • Tourism Transient Room Tax (in participating counties and municipalities). 0.5% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Utah State Tax Commission website.

 

State of Vermont

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Vermont Department of Taxes to collect remit on your behalf the following taxes: 

  • State Meals and Rooms Tax. 9% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Vermont Department of Taxes website.
  • State Meals and Rooms Surcharge: 3% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Vermont Department of Taxes website.
  • Local Option Meals and Rooms Tax (in participating municipalities). 1% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating municipalities where this tax applies, click here. For more information, visit this page on the official Vermont Department of Taxes website.

 

State of Virginia

misterb&b registered with the Virginia Department of Taxation to collect and remit on your behalf the following tax: 

  • State Sales Tax. 5.30%-7% of the listing price (including cleaning fees and misterb&b service fees). It applies to stays not exceeding 88 consecutive days. For more information, visit this page on the official Virginia Department of Revenue website.

misterb&b registered with the City of Alexandria to collect and remit on your behalf the following taxes:

  • Transient Lodging Tax. 6.5% of the listing price (including cleaning fees and misterb&b service fees) plus $1.25 per room per night. It applies only on stays not exceeding 28 consecutive days. More information about these taxes on the official Alexandria website. 
  • Transportation District Transient Occupancy Tax. 3% of the listing price (including cleaning fees and misterb&b service fees). It applies only on stays not exceeding 28 consecutive days. More information about these taxes on the official Alexandria website.

misterb&b collects and remit on your behalf the local transient occupancy taxes, in the participating counties, cities and towns.

  • Local transient occupancy taxes (in the participating counties, cities and towns). 1%-13% of the listing price (including cleaning fees and misterb&b service fees), or $1-4$ per night. It applies on stays not exceeding 28 consecutive days. For a list of the participating localities, click here. For more information, visit this page of the official Virginia Department of Taxation.

 

State of Washington

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Washington DOR to collect and remit on your behalf the following taxes: 

  • State Sales Tax. 6.5% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Washington DOR website.
  • Local Retail Sales Tax and Regional Transit Authority Tax (in participating counties and cities). Combined tax rates range between 0.5%-3.9% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating localities where these taxes apply, click here. For more information, visit this page on the official Washington DOR website.

Important. Even though we collect these taxes, as a Host, you still need to register for Retail Sales Taxes with the Washington DOR (see here). Accordingly, you are required to report all rental income (even though we collect and remit associated applicable taxes). Please report such income under the tax classification “Retailing” - “Retail Sales Tax”. However, you can claim a tax deduction under “Retail Sales Tax Collected by Facilitator”. For more information, click here.

In addition, misterb&b collects and remit on your behalf the following local lodging taxes, where applicable in participating localities.

  • Special Hotel/Motel Tax (in participating counties and cities). 1%-5% of the listing price (including cleaning fees and misterb&b service fees). For a list of the participating localities, click here. For more information, visit this page on the official Washington DOR website. 
  • King County Convention and Trade Center. 2.8%-7% of the listing price (including cleaning fees and misterb&b service fees). For a list of the applicable rates in participating cities, click here. For more information, visit this page on the official Washington DOR website. 
  • Tourism Promotion Area Charges (in participating counties). $0.5-$2 per Guest and per night. For a list of the applicable rates in participating counties, click here. For more information, visit this page on the official Washington DOR website.

 

State of Wisconsin

The following taxes apply to short-term rentals not exceeding 29 consecutive days.

misterb&b registered with the Wisconsin Department of Revenue to collect and remit on your behalf the following taxes

  • State Sales Tax. 5% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Wisconsin DOR website.
  • Milwaukee City Sales Tax. 2% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Wisconsin DOR website.
  • County Sales Taxes (in participating counties). 0.5%-0.9% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating counties where this tax applies, click here. For more information, visit this page on the official Wisconsin DOR website.
  • Local Room Taxes (in he municipalities of Green Bay, Madison and Racine). 8%-10% of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Wisconsin DOR website.
  • Milwaukee County Local Exposition Tax. 3% (and additional 7% in Milwaukee City) of the listing price (including cleaning fees and misterb&b service fees). For more information, visit this page on the official Wisconsin DOR website. 
  • Premier Resort Area Tax (in participating municipalities). 0.5-1.25% of the listing price (including cleaning fees and misterb&b service fees). For a list of participating municipalities where this tax applies, click here. For more information, visit this page on the official Wisconsin DOR website. 

 

By Cédric D. 

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