TA 06-03 Infrequent Short-term Rental Activity

Margarita Alfaro 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.

 

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Revised March 10, 2009