Who is exempt from paying the hotel occupancy tax?
Detail information regarding the exemptions can be found on the following documents:

- CoSM Hotel Occupancy Tax Exemptions Info
- CoSM HOT Tax Exemptions Matrix

*Please note that not all people or entities exempt from paying the State portion of the hotel occupancy tax are exempt from the local hotel occupancy tax.
View HOT Documents

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1. Who is required to report and remit the Hotel Occupancy Tax?
2. When are reports and payments due?
3. What happens if a report or payment is not submitted on time?
4. Who do I contact with questions?
5. What forms of payment are accepted?
6. What are the record keeping requirements?
7. Who is exempt from paying the hotel occupancy tax?