Hotel / Motel / B&B
Bed & Breakfast License
A Bed & Breakfast license is required for an establishment that is an owner-occupied residential structure which provides sleeping rooms for overnight paid occupancy of up to seven (7) nights. Proof of owner-occupancy shall be established by submission of proof of a homestead exemption or is the premises or similar proof of owner-occupancy and a copy of the act of sale. Once the B&B reaches a certain number of rooms it becomes a hotel and is subject to other taxes and fees.
- Bed and breakfast-family home, i.e., where one or two rooms are available for rental, per year: $200.00
- Bed and breakfast-guest house, i.e., where three to five rooms are available for rental, per year: $600.00
- An annual occupational license tax of two dollars ($2.00) for each sleeping room is applicable for all bed and breakfast establishments having six (6) or more sleeping rooms.
- The hotel occupancy privilege tax is charged to guests for the right to occupy sleeping rooms. This tax is in addition to sales tax and only applies to an establishment having three (3) to nine (9) sleeping rooms each having a private bath or shower. For 3 to 9 rooms, $0.50 per room per 24-hour period.
Bureau of Revenue/Safety and Permits
You may also need