A proposed law which would require owners of all short-term rentals, whether they be cottages, condominiums, hotels, motels, bed and breakfasts, tourist homes, or Air B&B-Vrrbo arrangements, to pay a 3% tax will be discussed and perhaps voted upon at the Livingston County Board of Supervisors meeting on Wednesday, which starts on March 8 at 1:30. The law, as written, is supposed to go into effect April 1, 2023.
If passed, the law would require that the 3% tax be billed and charged separately on any rental of less than 14 days, and that records be kept, which would include the names and addresses of the renters, and showing the 3% as a separate charge to be collected by the operator of the rental. The operator of the short term rental then has to pay the taxes he or she collected to the county. In order to authorize operators of such rentals to collect the tax, any operator of a short-term rental must apply for a certificate from the county treasurer and must pay to the county any tax collected. If the operator fails to get the certificate, collect or pay the tax or the occupant fails to pay it, the occupant has the responsibility to the treasurer to pay it. Operators must keep good records of all taxes collected, names and addresses of all occupants, dates the occupants rented the rooms, contact information, and must have the records available, similar to those now required at hotels and motels. Quarterly payments of tax collected must be made in March 31, June 30, September 30 and December 31 of each year, for periods ending in March, June, September, and December.
Tax does not have to be collected from occupants who stay more than 14 days, or from exempt organizations, but a certificate from the treasurer must be obtained, if claiming an exemption from the tax.
Complete copy of the proposed law can be found on the county website at https://www.livingstoncounty.us/civicalerts.aspx?aid=1171