When is Transient Occupancy Tax Due?
It is due on or before the last day of the month following the close of each quarter.
If the due date falls on a United States Post Office Closure date, the tax due date will be the next business day (excluding federal holidays).
As a registered operator, you will receive quarterly Transient Occupancy Tax returns by mail. You must declare total rents charged and received, and taxes collected from guests. You are responsible to pay the full amount of TOT for the quarter, even if you did not collect it from the guest.
You must submit a tax return even if there were no rentals during the quarter.