Tax Rates Penalties & Fees
How much is it?
The Citys Hotel Tax rate is 8.5% of the total amount paid by the guest. The hotel operator is responsible for collecting the tax from guests.
In addition to the Citys Hotel Tax, the Commonwealth of Pennsylvania imposes its own 7% Hotel Tax on the amount paid by the guest. The total in-state rate is 15.5%.
What happens if you don’t pay on time?
If you dont pay on time, interest and penalties will be added to the amount you owe.
For more information about rates, see our Interest, penalties, and fees page.
In addition, you may be subject to a fine of $2,000 for each time you fail to file a return. A separate occurrence happens each month that a return remains unfiled.
Other Services Provided With A Transportation Service
The following services, if provided by the same supplier of the passenger transportation service, will have the same tax status as that transportation service:
- a service of issuing, delivering, amending, replacing, or cancelling a ticket, voucher, or reservation for a taxable transportation service supplied in Canada
- a service of supervising an unaccompanied child
- a service of transporting an individual’s baggage
This means that if you provide one of these other services listed above with a transportation service that you also provide, the GST/HST will apply to the other service as follows:
- if the transportation service is subject to the GST, that other service is subject to the GST
- if the transportation service is subject to the HST, that other service is subject to the HST
- if the transportation service is zero-rated, that other service is also zero-rated
If the passenger transportation services in a continuous journey are zero-rated, a service of supervising an unaccompanied child will also be zero-rated if it is provided during one or more legs of the child’s continuous journey.
Example
If the service mentioned above is not supplied with a passenger transportation service, it has to be separately considered to determine which tax rate applies.
Domestic Passenger Transportation Services
Generally, the GST/HST applies to all passenger transportation services provided in Canada. This includes transportation by bus between two Canadian cities.
Exception
Municipal transit services and most domestic ferry services are exempt from the GST/HST.
However, a domestic passenger transportation service may be zero-rated if it is part of a continuous journey that has an international element. For more information, see Sales of domestic passenger transportation services to travel providers and International passenger transportation services.
Which rate of tax applies GST or HST?
The tax that applies depends on the province in which you supply the domestic passenger transportation service.
If the passenger transportation service is supplied:
- in a participating province, the supply is subject to the HST
- in a non-participating province, the supply is subject to the GST
Place of supply of passenger transportation service that is part of a continuous journey
Generally, a passenger transportation service that is part of a continuous journey is made in the province in which the continuous journey originates if the termination and all stopovers are in Canada. If the termination or a stopover is outside Canada, the passenger transportation service is made in a non-participating province.
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What Are Senior Property Tax Exemptions
A senior property tax exemption reduces the amount seniors have to pay in taxes on properties they own.
Property taxes are quite possibly the most widely unpopular taxes in the U.S. And for retirees, they create a unique problem as property taxes increase over time but incomes may not.
States have responded to this issue by enacting tax relief policies for certain homeowners, including senior citizens.
But states arent always proactive in getting seniors the help they need.
The state, county or city agency that collects your property taxes usually doesnt tell you that you qualify for an exemption. You have to find out for yourself whether you qualify.
In fact, the state, county or city agency that collects your property taxes usually doesnt tell you that you qualify for an exemption.
Instead, you yourself have to figure out whether youre eligible, and then request the tax deduction you qualify for.
Heres how to do that.
Who Pays The Tax
If you temporarily use a guest room in a hotel, motel, inn, bed and breakfast, or any other building in Philadelphia, you must pay Hotel Tax. This includes rooms in private homes if the room is reserved for accommodations. The tax is collected by the operator of the hotel . It may also be collected and paid by a booking agent, as long as the agent confirms to the operator that the tax has been paid to the City.
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Operators / Hosts Are Required To:
-
File tax returns by the deadline and pay their TOT. TID, and MED monthly or annually including filing “zero” rent receipts for that period.
-
Have a Certificate of Authority issued by our office if applicable.
- Possess a current Business Registration Certificate
TOT collections are reported and remitted based on the month / year in which the occupancy occurs. For example, if the guest pays rent in January for an occupancy that occurs in March, that TOT should be remitted to our office and reported with the TOT filing for March. If due date falls on a weekend or holiday, taxes are due the next business day.
Any person who rents hotel rooms, private residence or any room, space or portion of regardless if space is shared or accessible to others for less than 30 consecutive nights is considered an Operator. An Operator who receives rent from a guest must collect the tax, then file and remit the tax to our office on a monthly basis.
Hosts do not have to file and pay the tax for transactions using a Qualified Website Company . QWC’s maintain the obligation to collect and remit TOT payments and filings on behalf of host. See below for a list of Qualified Website Companies.
A Small Operator designation allows for:
- Airbnb since 09/29/2015
- misterb& b since 09/01/2018
- onefinestay since 01/01/2020
Examples Of Senior Property Tax Exemptions By State
While most states offer some form of property tax exemption for seniors, some are more kind than others.
Wyoming and Nevada bear the lowest overall state and local tax burden in the U.S.
Neither of these two states has any state income taxes. You can cash in your retirement plans and collect your social security checks without having to worry about a big state tax bill.
New Yorks senior exemption is also pretty generous. Its calculated at 50 percent of your homes appraised value, meaning youre only paying half the usual taxes for your property.
You must be age 65 or older and have an annual income of no more than $29,000 as of 2019.
Other states and cities arent so friendly.
For senior homeowners in Boston, for example, exemptions are much smaller.
Boston, MA offers $1,500, and you cant claim it in 2020 if it makes your tax bill less than what it was in 2019. And, you have to turn 65 by July 1st.
Boston retirees also must have lived in the state of Massachusetts for 10 years, or have owned the property for five years.
In Washington, you may claim an exemption if you were at least 61 years old in the previous year and have a household income of less than $35,000.
Depending on your income level, this exemption can be standard, partial or full.
A full exemption in Washington means that you pay no tax on the first $60,000 or 60 percent of assessed value, whichever is greater.
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Is Gst/hst Registration Required
Sponsors
If you are a resident sponsor of a domestic convention, you may be able to, or you may have to, register for the GST/HST.
If you are a non-resident sponsor of a domestic convention and are not already registered for the GST/HST, you have to register for the GST/HST before you make supplies of admissions to the convention.
For more information, see Should you register?
Organizers
If you are a resident or non-resident organizer of a domestic convention, you may be able to, or you may have to register for the GST/HST. For more information, see Should you register?
Exhibitors
If you are an exhibitor at a domestic convention and you are resident in Canada, you may be able to, or you may have to, register for the GST/HST. For more information, see Should you register?
If you are a non-registered, non-resident exhibitor who is in Canada only to promote your products or services at a convention, you do not have to register for and charge the GST/HST on any orders taken from attendees during the convention. However, if you bring products to the convention to sell to attendees, you may be considered to be carrying on business in Canada and may have to register. For more information, see Guide RC4027, Doing Business in Canada GST/HST Information for Non-Residents.
Note
How Can The Purchasers Of A Hotel Obtain A Certificate Stating That No Tax Is Due
The purchaser of a hotel may file a written request with the City Financial Services Department for the issuance of a certificate stating that no tax is due or for the issuance of a statement of the amount required to be paid before a certificate may be issue. The City Financial Services Department shall issue the certificate or statement not later than the 60th day after the date the request is received.
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Tax Exemption For Long
FAIRMONT People who choose to stay in a hotel or motel for more than 30 days at a time are no longer exempt from paying a sales tax.
According to Marion County administrator Kris Cinalli, on March 16, Gov. Earl Ray Tomblin signed HB 4377, eliminating the 30-day stay exemption from paying hotel/motel and consumer sales taxes.
Nobody really seemed to know why we had a 30-day waiver in the first place, Patricia Hamilton, executive director of the West Virginia Association of Counties, said.
Beginning June 6, 2016, counties can now collect these additional monies, Megan Stroup with the County Commissioners Association of West Virginia said.
Federal and state employees staying in hotels on official business remain exempt, as well as hotel employees who are provided accommodations for extended periods by their employer . Additionally, sleeping accommodations rented on a month-by-month basis will remain exempt.
The new stipulation was put into place to pump extra revenue into the economy.
While the surge in the oil and gas industries has been a boon for many counties, drastic reductions in severance monies have left many more hurting, Stroup said. They have been forced to reduce personnel and eliminate some public services.
At a time when many counties are desperate for any additional revenue to provide necessary services, it was time to revisit and update this exemption.
An estimate of the amount of funding generated from the new stipulation could not be provided.
Fl Sales Tax Exemption: Transient Rentals Over 6 Months
In Florida, the rental or lease of any living or sleeping quarters is subject to sales tax. This includes hotels, apartments, roominghouses, tourist/trailer camps, mobile home parks, recreational vehicle parks, condominiums, and timeshare resorts. These rentals or leases will be subject to a state rate of 6%, plus any county sales tax as well as tourist development tax. However, there are instances in which sales tax is not due on the rental or lease of living or sleeping quarters. This article will discuss the sales tax exemption of the rental or lease of living or sleeping quarters for periods in excess of six months and what needs to be done to meet the exemption.
When a bona fide written agreement for continuous residence of longer than six months is entered into, the rental or lease of living or sleeping quarters is exempt from sales and use tax. The agreement must be at a single hotel, apartment house, roominghouse, tourist/trailer camps, or condominium. The Department of Revenue , by rule, has provided what constitutes a bona fide written agreement.
Specifically, the lease must contain the length of time the accommodations are being occupied. This includes the commencement and termination dates. The Department also requires a statement of the lessor providing the lessee with complete and exclusive use or possession of the accommodations for the entire lease.
Want to learn more about Florida Sales Tax? You can find a listing of our speaking events HERE.
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Charging Tax For Domestic Conventions
This section gives information on how the GST/HST applies to the following supplies for domestic conventions:
- convention facilities
- exhibition space
Convention facilities
If you are the operator of a convention facility in Canada and a GST/HST registrant, you have to charge the GST/HST when you lease out space. This applies whether you are leasing to a resident or a non-resident of Canada.
Admissions
If you are a registrant, you have to charge the GST/HST on the admissions you sell to the attendees of a domestic convention.
Exception
If you are a sponsor of a domestic convention and you sell an admission to a non-resident attendee, you only have to charge the GST/HST on part of the admission.
To calculate the part of the admission that is not subject to the GST/HST, first add up the costs of acquiring the convention facility and related convention supplies .
Divide this result by your total convention costs. The result is the percentage of the admission that is not subject to the GST/HST when sold to a non-resident. The remainder is subject to the GST/HST when sold to a non-resident.
Example
You are a sponsor of a domestic convention to be held in Halifax, Nova Scotia, in December 2020 and you are registered for the GST/HST. You start selling admissions to the convention in July 2020 and charge $100 for each admission. You expect both resident and non-resident attendees.
You have to charge the HST because the convention is in a participating province.
Canadian residents
How Do I Obtain A Copy Of A Hotel Occupancy Tax Report
The Report of Hotel Occupancy Tax is available on this website. The City of Austin does not accept alternate report forms. All reports must be completed in full, signed, and dated in order to be accepted. If you are unable to print this form, please contact us at 512-974-2590 to request a report by mail or fax.
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Terms Used In This Section
Passenger transportation service
A passenger transportation service is any mode of transportation available to the public, such as transportation by bus, taxi, train, aircraft, boat or motor vehicle as long as there is all of the following:
- a mode of conveyance
- an operator of the conveyance independent of the traveller
Generally, an itinerary describes all elements of a journey, including origin, termination, stopovers, dates and times of arrivals and departures, and all modes of conveyance throughout the journey.
Ski lifts, horseback rides, hot-air-balloon rides, and hang gliding are not considered passenger transportation services. Vehicle rentals that the traveller operates and controls, such as automobiles, motor homes, motorcycles, bicycles, snowmobiles, all-terrain vehicles, and other recreational vehicles, are also not considered to be passenger transportation services.
Continuous journey
Generally, a continuous journey of an individual means the set of all passenger transportation services provided to the individual or group as part of the same journey. However, certain conditions must be met before a journey is a continuous journey.
To find out if a journey is a continuous journey, first consider whether all of the passenger transportation services in the journey are provided on one ticket or on two or more tickets.
One ticket
Note
Two or more tickets
Origin
Stopover
Example
Termination for a continuous journey
Taxation area
Gst/hst For Digital Economy Businesses
As of July 1, 2021, digital economy businesses, including digital platform operators, may have potential goods and services tax/harmonized sales tax obligations under three new measures. This means you may have new obligations, including registering for, and charging and collecting the GST/HST.
Where the affected businesses and platform operators show that they have taken reasonable measures but are unable tomeet their new obligations for operational reasons, the CRA takes a practical approach to compliance and exercisesdiscretion in administering these new measures during a 12-month transition period, starting July 1, 2021.
Before the CRA exercises its discretion in the administration of the new measures, an affected business or platform operator must first obtain the CRAs written approval that such discretion will be exercised. Submissions may be made to the CRA after July 1, 2021, until further notice.
A number of publications may be revised at a later date to reflect the new GST/HST digital economy measures. For moreinformation on these new measures and the definitions for the digital economy, go to GST/HST for digital economy businesses: Overview.
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How Property Tax Exemptions Work
The first thing to know is that property tax exemptions dont have any effect on the tax rate. And, they typically dont come off your tax bill.
Instead, they usually reduce the value of your home thats subject to taxation.
Some areas offer a certain percentage off home values, while others offer dollar amounts.
Savings from exemptions will vary widely depending on where you live, the value of your home, and what you qualify for.
You will need to find out the property exemptions that are offered in your area and then apply for them.
Staying 30+ Nights In A Hotel You Might Not Have To Pay The Taxes
Ever since COVID-19 hit, our 5 year, 50 state road trip plans have ground to a virtual halt. Since mid-March, weve gone from moving every 5-7 days to staying 4-6 weeks at a time in the same place.
Much of that time has been spent in Airbnbs, but we started the lockdown in March with a 4 week stay in a Candlewood Suites and recently finished up a 33 night stay at a Residence Inn on the outskirts of Cincinnati. Both of these brands include a full kitchen in every suite and wed booked a 1 bedroom suite in both places to have more space.
Id booked that latter stay because Marriott was charging a decent rate due to the length of stay, but after booking it I realized that we might be able to save even more. Thats because some states exempt you from paying taxes on hotel stays when staying 30+ nights consecutively at the same property.
I became aware of this policy a couple of years ago because Texas is one of the states that doesnt charge tax when staying 30+ nights. We werent able to take advantage of that at the time because even though we spent 10 weeks in Texas, we didnt spend longer than 2 weeks in the same location. A lot of that time was spent in Hyatt Places because there are loads of category 1 properties in Texas which meant they only cost 5,000 points per night, or we were able to get low paid rates.
As I mentioned earlier, we booked a stay at a Residence Inn which cost $79 per night. The taxes added almost $10 per night to that cost:
- Total = $9.88 per night
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