Transient occupancy tax (TOT), hotel/motel occupancy tax (HOT), tourist tax, tourist development tax, permissive lodging tax, bed tax, room occupancy tax, gross receipts meal tax, mixed drink tax, restaurant tax, “bed, board, beverage” aka BBB tax, license recoupment fee, state rental surcharge, concession recovery fee and airport facility/access fees are various monikers used to collect additional funds from travelers. These taxes and fees are “generally” designated to fund tourism marketing organizations (CVBs/DMOs), but as you will so often find that is not always the case.

TourismTax.com will explore the many issues pertaining to tourism taxes – we invite you to stay tuned...

By way of example please reference:
Revenue/Taxation (Section 40-26), Alabama Code (L)
RTC 7280-7283.51, California Statutes (L)
Section 125.0104, Florida Statutes (L)
Georgia Code 48-13-51, Georgia (L)
Indiana Code 6-9-12, Indiana (M)
KRS Chapter 142 - Kentucky (L)
M.G.L. - Chapter 90 - 20E - Massachusetts General Laws (C)
M.G.L. - Chapter 64G - Massachusetts General Laws (L)
Regulation SU 02-97, Rhode Island (L)
Regulation SU 44-18-18.1, Rhode Island (M)
Chapter 156 and Chapter 351, Texas Statutes (L)
Section 59-12-301, Utah Code (L)
Section 59-12-603, Utah Code (C)
RCW 82.08.020, Washington State (C)
RCW 67.28.180, Washington State (L)
Local Exposition Tax, Wisconsin (Milwaukee) (L)

Key To Listings Above
C = Car Rental
L = Lodging
M = Meals