In an open election held on May 19, 2015 the citizens of the City of Kellogg voted to pass Ordinance No. 574 to incorporate a Municipal Non-Property Local Option Tax (Hotel-Motel Tax). These tax procedures went into effect October 1, 2015.
The ordinance works in conjunction with the Short-Term Rental Permit process and affects businesses or individuals who are engaging in or conduction the business of renting: a hotel/motel room, vacation rental/tourist home, condominium, bed & breakfast, and/or rooms within a residence or condominium for a period of thirty (30) days or less, herein referred to as “short term room rentals”.
The ordinance requires every business or person who is engaging in or conducting the business of short-term room rentals to file with the City Clerk/Treasurer an application for Municipal Non-Property Tax Permit. Upon filing a completed application form the City Clerk/Treasurer will issue a numbered permit to be conspicuously displayed at all times at the location(s) for which it is issued. A three and one-half percent (3.5%) occupancy tax shall be collected by the owner, manager, agent, or responsible person on any short-term room rentals and remitted to the City of Kellogg.