Transient Room Tax
Union County collects a 3% Transient Room Tax on all room rents that are intended or designed for transient occupancy for thirty (30) days or less.
Funds are then distributed as grants to economic development and tourism organizations.
Transient lodging providers and transient lodging intermediaries must collect and remit the state transient lodging tax. Many units of local government also require these entities to collect and remit a local transient lodging tax.
A person who furnishes temporary or short-term lodging is considered a transient lodging provider. A transient lodging intermediary is a person, other than a provider, who facilitates the retail sale of transient lodging.
Transient lodging includes:
- Hotels and motels
- Bed and breakfast facilities
- Spaces used for RV parking
- Resorts and inns
- Lodges and guest ranches
- Cabins
- Condominiums
- Apartments and duplexes
- Houses
- Any other dwelling unit, or portion of a dwelling unit, used for temporary stays
New businesses filing for the first time, should register for the Transient Lodging Tax through the Registration form and submit to the Union County Administrative Office. Once the establishment is registered the business owner will receive a Certificate of Authority recognizing the establishment.
Business owners are required to submit a monthly reporting report by the 15th of each month.