The
Taylor County Board of County Commissioners has adopted a Tourist
Development Tax on each transient accommodation in Taylor County. The
Tourist Development Tax is administered by the Tax Collector’s Office.
Transient accommodations are living quarters or other accommodations in any
hotel; apartment hotel; motel; resort motel; apartment motel; rooming house;
mobile home park; recreational vehicle park; including each site; rental
house, or condominium, that is rented for a period of six months or less.
The
Tourist Development Tax rate is set at 3%. It is an add-on tax, like the
state sales tax, and is collected from the tenant at the time rent or
accommodation charges are collected.
The
owners of the listed properties, as well as applicable property managers or
operators of such facilities, are responsible for collecting the tax from
their tenants and remitting said tax to the Taylor County Tax Collector.
Tourist Development Taxes are remitted monthly, with payments due on the 1st
of the month following collection from tenants, and are considered
delinquent if not paid or postmarked by the 20th of the month.
An
application for a Tourist Development Tax Account may be obtained online
from the Tax Collector’s website
www.taylorcountytaxcollector.com.