TA 06-03 Infrequent Short-term Rental Activity

Chris Rudolph Local Business Activities

Local Business Tax
Technical Advisory Number 06-03

SUBJECT: Infrequent Short-term Rentals

ISSUE: Infrequent Short-term Rental Activity In Polk County

DATE: July 20, 2006

Requirement Related to Infrequent Short-term Rental Activity in Polk County

If a short-term rental dwelling is rented three or less times in a calendar year for periods of no more than thirty days, then no state regulated business activity can be determined and only a Class A LTD ACCOMODATION OR FOOD SERVICE (720000) county local business tax receipt is required.

If such infrequent short-term rental activity is taking place in a campground and the accommodation in question is a titled vehicle, a lot intended to be used by a titled vehicle or recreational tent(s), then no county local business tax receipt is required so long as the campground holds a current Class B county local business tax receipt and is acting as the owners agent for the infrequent rental activity.

Note: In all such cases the property owner (or the agent acting on their behalf) is still required to collect and remit local option tourist development taxes to the Tax Collector’s Office.



Revised March 10, 2009