CTAS recently partnered with the Department of Revenue and the Department of Tourist Development to develop a new Best Practice Guide for Local Governments. It clarifies who is responsible for remitting local occupancy tax under different booking scenarios — marketplace platforms, property websites, cash transactions, property management companies, and more — and outlines practical steps for identifying STRUs, updating local forms, and strengthening tax collection processes.
To support implementation, we've also developed a County Occupancy Tax Return Form Template that separates marketplace-remitted sales from operator-remitted sales, along with an FAQ section addressing common operator questions. The template can be customized with your jurisdiction's information and put into use right away.
These resources are intended to give local officials a clear starting point for evaluating current practices and identifying opportunities to improve compliance and revenue collection.