Occupancy Tax / Short Term Rentals


COMING SOON......NEW ONLINE REGISTRATION AND PAYMENT PORTAL!

All currently registered Hotels/Motels/Short Term Rentals will need to register once it is available.

Jefferson County does NOT have an agreement with Airbnb, VRBO, or any Internet providers.  If you rent through one of these providers you will need to make sure the 3% Occupancy Tax is being collected manually so you can report and pay it through our portal.


Important changes:

Quarters will be as follows:

  • Q1 January 1 - March 31
  • Q2 April 1 - June 30
  • Q3 July 1 - September 30
  • Q4 October 1 - December 31

Quarter 1 2026 will need to include December 2025.  

The due date is changing to the 20th of the following month.

These changes are due to the new web based reporting we are going to be transitioning to soon.


Occupancy Tax / Short Term Rental Local Law

Local Law