Lodging Tax

Burlington's lodging tax is 4% of the entire amount charged for furnishing rooms or accommodations for consideration in a hotel, motel, apartment hotel, lodging house, motor hotel, guest house, guest ranch or other similar lodging business. The entire amount subject to tax shall not include city or State sales tax or charges for food services, beverages, telephone, laundry or other services incidental to the furnishing of lodging or accommodations for which a separate charge or bill is made.

Lodging tax is due and payable to the City of Burlington no later than the 20th of each month. A 10% or $50 penalty (whichever is greater) will be assessed for lodging tax submissions filed past the 20th of the month.