At the Livingston County Board of Supervisors meeting on March 8, the board passed a law that would call for a 3% occupancy tax to be charged by all short term rental units of less than 14 days, whether that be a hotel, motel, cottage, privately-rented home, tourist home, bed and breakfast, or any other rental for less than 14 days. There was one dissenting vote, from West Sparta.
The county treasurer will have an integral part in the authorization of the collection and the receipt of occupancy taxes. People who are in the short term rental business must show the occupancy tax as a separate charge on their bill, collect the tax, and pay it to the county quarterly. In order to have the authority to collect the tax, they must apply by April 10 to the County Treasurer’s Office for a certificate authorizing them to collect the tax. In addition, landlords must keep good records of contact information for people staying in their properties, and the specific dates they stayed. The certificate authorizing them as a tax-collecting business, has to be posted prominently in their place of business.
Landlords not complying with the county law are subject to a $1000 fine or jail time, or both.
A copy of the law as passed can be found on the Livingston County website at https://www.livingstoncounty.us/civicalerts.aspx?aid=1171