Local Option Excise Taxes

Food & Beverage Tax

Food & Beverage Tax is a local tax on meals purchased from any food establishment located in the unincorporated area of Montgomery County. This tax is to be collected whether prepared in the food establishment or not, and whether consumed on the premises or not. This tax is in addition to the state sales tax. The food and beverage tax rate for Montgomery County is 4%. This tax is deemed to be held in trust for Montgomery County. It is due to be remitted to the Montgomery County Treasurer by close of business on the 20th day of each month for the taxes collected the previous month.

Forms

Montgomery County: County Code

Transient Occupancy Tax

Transient Occupancy Tax is a local tax on hotels, motels, boardinghouses, travel campgrounds, and other facilities offering guest rooms at a rate of three (3) percent of the amount charged for the occupancy of any room or space occupied.

The tax shall not apply to rooms or spaces rented for continuous occupancy by the same individual or group for thirty (30) or more days in hotels, motels, boardinghouses, travel campgrounds, and other facilities offering guest rooms. Each hotel, motel, boarding house, travel campground, and other facilities offering guest rooms shall quarterly report on the twentieth day of October, January, April, and July, to the commissioner of revenue the total gross receipts and subsequent county occupancy tax collected for the preceding quarter.

For any accommodations facilitated by an accommodation intermediary, such as Airbnb or VRBO, the accommodation intermediary must collect the transient occupancy tax, computed on the total room charge, from the person paying for the accommodations at the time payment for such accommodations is made, and shall be liable for remitting the tax to Montgomery County.

The person offering accommodations through an intermediary is not required to submit a report to the Commissioner of the Revenue as long as all accommodations are facilitated by an intermediary, such as Airbnb or VRBO, and the provider files an Accommodations Provider Annual Attestation form each year attesting that they will only offer accommodations through an intermediary.

Forms

Montgomery County: County Code

Cigarette Tax Stamps

Cigarette Tax is a local excise tax levied and imposed by the County upon every person who sells or uses cigarettes within the County at a rate of forty cents ($0.40) for each package containing twenty cigarettes. The tax by this Ordinance shall be applied by the use of a tax stamp and shall be paid by each dealer or other person liable for the tax. In the sale of such stamps, the Commissioner of the Revenue shall allow the person purchasing the stamps a discount of six-tenths of one percent of the purchase price of the stamps to cover the costs of the registered agent in affixing the stamps to packages of cigarettes. Each dealer or other person liable for the tax is required to report every month all packages of cigarettes on forms prescribed for this purpose by the Commissioner of the Revenue.

Forms

Montgomery County: County Code