Hotel Tax

The Hotel Tax is imposed any facility offering (a) room(s) for which the public may, for a consideration, obtain transient lodging accommodations The tax imposed applies to the first thirty (30) consecutive calendar days of each rental.

 

Frequently Asked Questions

Hotels, motels, tourist homes, tourist camps, lodging houses, and inns, houses, condominiums or other residential dwelling units, regardless of the number of rooms, which are used and/or advertised for rent for occupancy.

Entity contracting with public is responsible for registering, collecting, filing, and remitting the tax collected. Examples of entities includes but are not limited to: Room reseller, hosting platforms or reseller, realtors, and homeowners…etc.

The hotel tax rate is 6% for room rentals and 1% for whole house rentals.

Hotel Tax filers must first apply and obtain a sales tax permit. Please refer to the sales & use tax page for instructions on registration https://tax.riecms.acsitefactory.com/tax-sections/sales-excise/sales-use-tax

All hotel tax filers must file a monthly return which is due and payable on or before the 20th day of the month following the end of the month for which return is required.

The hotel tax is in addition to any sales tax imposed. Hotel tax filers located in the city of Newport are required to remit the hotel tax collected directly to the city.

There is only one filing frequency for the Hotel Tax - monthly.

Monthly filers: HOM

Form RI-8478 Residential Dwelling/Room Rental Tax Return will be filed by those who rent out a vacation home or other such residential dwelling in its entirety directly to an occupant, those who rent out a residential room directly to an occupant, real estate professionals and others who rent out residential dwellings or residential rooms on another behalf, hosting platforms, and room sellers.

You may file and pay the Hotel Tax (preferred) or by mail:

Tax Portal: https://taxportal.ri.gov

Mail the completed form and payment by the 20th day following the end of the previous month to:     

RI Division of Taxation
One Capitol Hill
Providence, RI 02908-5802

Resources

Statute: R.I. Gen. Laws § 44-18-36.1

Regulation: RI Regulation 280-RICR-20-70-51

 

Contact Us

Excise Tax Section
Email:  Tax.Excise@tax.ri.gov
Phone:  401.574.8955
Fax:  401.574.8914