Lodging Taxes
After discussion with various agencies, the general guidelines are taxable items are as stated below.
Fee applied to every room sold are assessed a lodging tax. GNS is subject to tax because the occupancy was reserved & held since a guest failed to call in to cancel. Cancellation Fees and add-ons, such as pet fees, crib, rollaway, and so on, are not taxed.
The examples below will highlight which items are charged which taxes. This should be used to configure all of our PMS systems.
| Service | Lodging Tax |
|---|---|
| Room Rate | ✓ |
| Resort Fee | ✓ |
| GNS |
✓ If GNS charges are uncollectable due to declining CC, it is best practice to remove the charges entirely. |
| Cancellation Fees |
✘ |
| Early Check in -and- Late Check Out Fees |
✘ |
| Attrition Fees |
✘ |
| Pet Fee | ✘ |
| Rollaway Fee | ✘ |
| Crib Fee | ✘ |
| Cleaning / Smoke Fee | ✘ |
| Meeting Room | ✘ |
Sales & Use Taxes
Most products sold are taxable. This section will be developed further in the future.
Reseller Permit
If a business does not have a reseller permit with the state, it is also responsible for paying sales tax for all products purchased as well.
In order to avoid this, our vendors need to be provided the reseller permit.
Note
For Nebraska, a Sales & Use Tax is also applied to all Lodging Revenue.
Tax Agency
Tax Agencies are typically determined by City or County.
| City / County | Lodging Tax | Sales & Use Tax |
|---|---|---|
| Madera County | Madera County Tax Collector - Quarterly |
CA Board of of Equalization - Quarterly (if over $250 owed) |
| Mariposa County | Mariposa County Tax Collector - Monthly |
CA Board of Equalization - Quarterly (if over $250 owed) |
| Sarpy County | Nebraska Dept of Revenue - Monthly |
Nebraska Dept of Revenue - Monthly |