What records must I keep regarding Short-Term Rental tax?

Businesses responsible for the collection and remittance of Short-Term Rental tax should keep accurate records for the current and three prior calendar years. These records are subject to audit by the Office of the Commissioner of the Revenue.

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1. What is Short Term Rental Tax?
2. What are the effects of certification as a short-term rental company?
3. What is the application deadline for certification?
4. Are there any extensions to the January 31 date for renewal applications for certification?
5. What if a previously-certified short-term rental business misses the deadline for renewal or otherwise does not qualify for certification in a subsequent year?
6. What is the tax rate?
7. If I collect Short-Term Rental tax, do I have to have a business license as well?
8. What are the due dates for the reporting and remittance of Short-Term rental taxes collected?
9. Is there a late filing/payment penalty for failure to file or remit a return by the prescribed deadlines?
10. What records must I keep regarding Short-Term Rental tax?