Hotel Tax Information
On March 12, 2001, the Commissioners of Cumberland County Established a Hotel Room Rental Tax for the funding of tourism promotion in the County. The full Ordinance # 2019-5, as amended on October 21, 2019 is found below.
Coming Fall 2023, online reporting and payment submission!
Who Must Comply?
Under State Law and County Ordinance, anyone who for money or other consideration, provides sleeping accommodations to the general public for periods of less than 30 consecutive days is responsible for collecting the County Hotel Tax.
Any establishment in the county that is operating as a Hotel, Bed & Breakfast, Homestead, Inn, or Guest House, must register in the Treasurer's Office for the County. The business operation must collect the 3% tax from guests, file a monthly report, and remit the tax to the Treasurer's office by the 20th of the following month.
Additionally, this ordinance is applicable to a number of County Property Owners that are renting out their homes, apartments, or other properties to provide hotel occupancy services. This includes lodging arranged through online brokers, social media hosting sites, and third parties; most notably Airbnb, VRBO, Home Away, and real estate agents. Property Owners must register and complete the monthly reporting even if the Hotel Tax is collected and remitted by a broker on the owner's behalf.
Hotel tax payment must be postmarked by the 20th of the following month to a avoid a penalty. The penalty is equal to 1.5% of the tax due. The penalty will be assessed for every month that the tax due has not been received.
A report must be submitted even for months in which there were no rentals.
Below you will find the ordinance and other County Documents associated with Hotel Tax Collection.