This tax is not applicable to Real Estate rentals or Homestays. 

Businesses engaged in the short-term rental of tangible property, including but not limited to tents, clothing, sports equipment and gear, movie and video rental, storage cabinets, etc. and heavy equipment property such as generators, air compressors, heaters and dehumidifiers, augers, pressure washers, earth moving equipment, etc. must collect and remit Short-term Rental taxes to the County. 

Short term rental tax must be paid 4 times every year, no later than the 20th of the month following the close of each calendar quarter. To remit and pay your short term rental tax, use this form: Short Term Rental Tax Report

Individuals or entities collecting Short-term Rental taxes are required to register with the Assessments unit, within the Department of Finance & Budget's Revenue Administration office, obtain a business license, and remit the appropriate short-term rental tax return and payment on a quarterly basis by each deadline.  

A Renter’s Certificate of Registration, which can be downloaded here along with an inventory list must be filed annually with the Revenue Administration's Assessment unit before March 1. 

• Information Regarding Becoming a Business Owner
• Information Regarding Tax Deadlines and Late Penalties