The City assesses a Transient Occupancy Tax of 12% on rent charged for stays of thirty (30) consecutive days or less. Rent subject to tax includes management fees, cleaning fees, and all other non-optional fees associated with the rental activity. Operators are required to collect the tax at the same time the rent is collected and identify the amount of tax separately from the amount of the rent charged. Operators are required to report rental activity and remit taxes collected to the Finance Department on or before the last day of the month following the reported month (e.g. taxes collected for rental activity during the month of June must be reported and remitted to the City by July 31st).