Connecticut Revenue Department Issues Special Notice on Room Occupancy Tax on Short-Term Rentals

The Connecticut Department of Revenue Services Aug. 30 issued a special notice on room occupancy excise tax on short-term rentals. The tax applies to transfers for consideration of the occupancy of any room or rooms in a hotel, lodging house, or bed and breakfast establishment for up to 30 consecutive calendar days. The tax rate is 15 percent of the total payment received for occupancy of the room or rooms for up to 30 consecutive calendar days. Beginning on the 31st consecutive day of occupancy by the same person, the tax no longer applies. The notice provided information on: 1) ...