Room Occupancy Tax Information
- Who Must Register and File the Room Occupancy Tax Return
- Room Occupancy Tax
- Tax Rates
- Charges Excluded
- How to File
- When to File
- Interest and Penalties
An operator is required to register for room occupancy tax if it charges for the occupancy of a room or rooms in a hotel, motel, lodging house, or bed and breakfast establishment for 30 consecutive calendar days or less.
Operators that are required to file the Room Occupancy Tax Return may register online through myconneCT. Go to myconneCT, under Business Registration, click New Business/Need a CT Registration Number? There is a $100 fee for registering for room occupancy tax. No additional fee is charged to register for room occupancy tax if you are registered or are registering for sales and use taxes.
Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.
The room occupancy tax applies to the charges for the occupancy of a room or rooms in a hotel, motel, lodging house, or bed and breakfast establishment for 30 consecutive calendar days or less. Beginning on the 31st consecutive day of occupancy by the same person, the tax no longer applies.
For additional information, see Policy Statement 2017(2), Room Occupancy Tax and Sales Tax on Campground Rentals, Policy Statement 2017(7), Room Occupancy Tax and Sales and Use Taxes for Hotels, Motels, and Bed & Breakfasts, and Special Notice 2019(9), Room Occupancy Tax on Short‑Term Rentals.
There are two rates of tax for room occupancy:
- 15% - hotels, motels, lodging houses, and short-term home rentals; and
- 11% - bed and breakfast establishments.
Examples of charges that are excluded from taxable receipts for room occupancy tax (but may be subject to the sales and use tax):
- Amounts excluded from tax when a guest issues CERT-112, Exempt Purchases of Meals or Lodging by Exempt Entities, approved by DRS;
- Separately-stated charges for use of recreational facilities such as golf courses or spas; and
- Gross receipts from rooms rented for more than 30 days. Room occupancy tax applies to the first 30 consecutive days of occupancy regardless of the ultimate length of occupancy.
Form OP-210, Room Occupancy Tax Return, must be filed and paid electronically using myconneCT. DRS myconneCT allows taxpayers to electronically file, pay, and manage state tax responsibilities. You must file a return even if no sales were made during the period and no tax is due.
Form OP-210 must be filed and paid on or before the last day of the month following the end of the period.
Late payments are subject to interest at the rate of 1% per month or fraction of a month from the due date until the tax is paid in full.
Penalty for failure to pay tax when due
A penalty of 15% of the tax due or $50, whichever is greater, will be assessed when late payment is made.
Penalty for failure to pay electronically
The following graduated penalty amounts will apply if you fail to remit payments electronically:
- First offense – 10% penalty on the amount of the tax payment, but not more than $2,500;
- Second offense – 10% penalty, but not more than $10,000; and
- Third and subsequent offenses – 10% penalty.