Do I charge hotel occupancy tax on a stay of 30 days or more?
Often not, but it depends on the place. Texas exempts a guest who has the right to occupy a room for 30 or more consecutive days with no payment interruption. Florida's local transient rental taxes apply to rentals of six months or less. New York City exempts rentals of 30 consecutive days or more from its short-term rental registration. Check the revenue department for your state and your city before you decide a stay is tax free.
What occupancy tax is and who owes it
Hotel occupancy tax, also called lodging tax, transient occupancy tax or transient rental tax, is charged on stays in hotels and similar places. Many states and cities also apply it to homes rented to guests. The owner or operator usually collects it from the guest and sends it to the tax agency.
Texas is an example. Its Comptroller says hotel owners, operators and managers must collect state hotel occupancy tax from their guests for sleeping accommodations of $15 or more per day, and that homeowners who rent out a home or room are also expected to collect it, with property managers and online travel companies sometimes sharing the duty. The state rate is not the end: cities and counties can add their own.
Where the line falls in three places
| Place | What the official page says | What it means for a month-plus stay |
|---|---|---|
| Texas (Comptroller) | A guest who occupies a room for 30 or more consecutive days with no payment interruption is treated as a permanent resident and is exempt. With written notice of a 30 day stay, the exemption starts on the notice date if the guest stays the next 30 days. With no notice, tax is due on the first 30 days. | A 45 day stay with unbroken payment is exempt from day 31 at the latest, and an early checkout can bring the tax back |
| Florida (Department of Revenue) | Counties and some cities may tax the rental of living, sleeping or housekeeping accommodations for a term of six months or less. The local tax is on top of the 6% state sales tax. | A 60 day stay is inside the six month window and may be taxed |
| New York City (Office of Special Enforcement) | Rentals of 30 consecutive days or more are exempt from the short-term rental registration requirement. | A 30 day stay avoids registration, but other city and building rules still apply |
These three are examples, not a map of the country. Your state may use 30 days, 90 days, six months or something else, and a city or county can add its own rule on top of the state.
How to check your own place
- Search your state department of revenue or comptroller for "lodging tax," "occupancy tax" or "transient rental tax."
- Find the minimum stay that exempts a guest, and the paperwork the exemption needs, such as written notice.
- Look at your county and city tax office. Local taxes often have their own forms and dates.
- Ask whether the rule applies to a whole home or only to hotels, and whether a lease changes the answer.
- Write the answer in your file with the date, so you can show what you relied on.
Example a made-up Texas owner rents a furnished home to a worker for 60 days and the worker gives written notice of a 30 day or longer stay on day one. Under the Comptroller's rule, the exemption runs from the notice date if the worker actually stays 30 consecutive days with no payment interruption. If the worker leaves on day 20, the tax would be due for the whole stay. The owner keeps the notice and the payment dates.
Occupancy tax versus income tax
Occupancy tax is separate from income tax. For income tax, the IRS looks at the average period of customer use. Under Publication 925, an activity is not a rental activity if the average is 7 days or less, or 30 days or less when you also provide significant personal services. A mid-term furnished rental with an average stay over 30 days is an ordinary rental for that test. The tax effects of short stays are covered in short-term vs long-term rental taxes.
This is general information, not legal, tax or insurance advice. Your state, your city, your policy and your own documents decide what applies, so confirm with the source and a licensed professional.
How DoorKeeping handles it
DoorKeeping does not calculate, collect or file occupancy tax, and it does not check a stay against a tax rule. For long-term and mid-term leases it keeps the signed lease with its exact dates, matches the rent deposits from your bank feed and keeps each property's books separate, which gives you the dates and payments to show a tax office if you are asked. DoorKeeping never holds your money and sends a payment only when you approve it. DoorKeeping is built for long-term rentals. It does not take nightly bookings, run a booking calendar or message guests, so it is not a tool for stays booked by the night.
Sources
- Texas Comptroller, Hotel Occupancy Tax (who must collect, including homeowners who rent out a home), read Oct 31, 2026
- Texas Comptroller, Hotel Occupancy Tax Exemptions (permanent resident, 30 consecutive days), read Oct 31, 2026
- Florida Department of Revenue, DR-15TDT, Local Option Transient Rental Tax Rates (rentals of six months or less), read Oct 31, 2026
- NYC Mayor's Office of Special Enforcement, short-term rental registration law, read Oct 31, 2026
- IRS Publication 925, Passive Activity and At-Risk Rules (rental activity and average period of customer use), read Oct 31, 2026
Questions
- Is a 30 day stay exempt from hotel tax everywhere?
- No. Texas exempts 30 or more consecutive days under its rule, but other places use different lengths or have local taxes. Check your state and your city.
- Does a lease change whether occupancy tax applies?
- It can help show that the stay is a residence, but each tax agency decides for itself. Ask the agency or a tax professional.
- Who collects the tax if I use a property manager?
- It depends on the state. Texas says property management companies may also be responsible. Settle in writing who collects and files.