Transient Occupancy Tax: We did not have any guests during the most recent reporting period; we are closed for the season, or all guests stayed over 30 consecutive days. Do we still have to complete a return?
Yes. Despite whether any qualified rents are received for the reporting period a return is required to be filed. Otherwise your tax will be estimated for you. In the event that you have guests stay over 30 days you must remit an exemption for occupancy over 30 days form (insert form here) with your return.
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