Hotel/Motel Tax

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Hotel Occupancy Tax Overview

Jefferson County imposes a county Hotel/Motel Occupancy Tax upon any and all hotels, motels, or bed and breakfast located in the county. Such tax is six percent (6%), and is to be levied by the hotel, motel, or bed and breakfast operator upon the consumer, and included as part of the consideration paid for the occupancy of the hotel, motel, or bed and breakfast room.

The tax is to be collected by the operator and remitted monthly on a Hotel/Motel Occupancy Tax Return to the Sheriff of Jefferson County's Tax Office on or before the 15th day of the first calendar month following the month in which the tax was collected. Any operator who fails to file a return and pay the tax by the due date shall incur penalties of five percent the first month, and one percent for each additional month.

Hotel or motel occupancy billed directly to the federal government or to any state or political subdivision shall be exempt from the hotel occupancy tax. However, rooms paid for by an employee of the federal government or by any employee of the state or political subdivision for which reimbursement is to be made, shall be subject to the tax.

Hotel Occupancy Tax Return