Summary
- Once a guest consumes the 30th or 31st day, transient occupancy lodging taxes no longer apply.
- Only after the guest room passes this threshold, (1) their folio should be reimbursed for all previous taxes charged and (2) their room rate should become exempt from lodging taxes.
- The threshold varies from county to county.
Do Not Exempt at Booking
A long term stay should never be marked as exempt from Day 1. If a guest chooses to depart earlier than expected, they would then owe the tax. However, it is much harder to collect additional funds after the fact.
County Thresholds
| County | Lodging Tax Applies | Exempt from Lodging Tax |
|---|---|---|
| Madera County, CA | Night 1-30 | Night 31 |
| Mariposa County, CA | Night 1-29 | Night 30 |
| Sarpy County, NE | Night 1-29 | Night 30 |