Returns (Rule 018)

01. Filing Returns. Each hotel, motel, campground, lodging operator, and short-term renta l marketplace providing taxable accommodations files with the Commission on forms prescribed by the Commission returns showing the amount of tax required to be paid to the Commission and such other information as th e Commission requires. The return, together with the remittance shown to be due thereon, is to be received by the Commission or postmarked on or before the twentieth (20th) day of the month following the period to which th e return relates. All taxable sales made to the user or occupant are to reported on the return for the period during whic h such use or occupancy occurred without regard to whether the charge was a cash or credit transaction. (3-31-22)