This tax is imposed on the transient tenant for occupying space or use of furnishings or other services or accommodations in a hotel, motel, or any other structure intended for occupancy by transients for dwelling, lodging, or sleeping purposes for a period of thirty (30) consecutive calendar days or less.

All hotels, motels, bed & breakfasts, etc., that are located in the unincorporated areas of Kings County.  The tax is collected from the transient occupant and is paid to the hotel operator with the intended rent.

Any occupancy exceeding 30 consecutive calendar days.  Any Federal or State officer or employee on official business (must be accompanied by an exemption certificate).  Any occupancy of hotels reserved exclusively for religious, charitable, educational, or welfare purposes.

Occupancy Tax is reported on a quarterly basis.  The tax is due and payable on the 1st day following the end of the quarter.

• 1st Quarter - Jan, Feb, Mar - delinquent if not paid by April 30th 
• 2nd Quarter - Apr, May, Jun - delinquent if not paid by July 31st 
• 3rd Quarter - Jul, Aug, Sep - delinquent if not paid by Oct 31st 
• 4th Quarter - Oct, Nov, Dec - delinquent if not paid by Jan 31st 

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