The Hotel Motel Occupancy Tax Return is the monthly return that hotel and motel operators complete for the Henry County Tax Commissioner - Business & Occupational Tax Division. It reports gross rental receipts from rooms, subtracts exempt rentals and arrives at the total due. The form states that all hotels and motels must pay online and that return and remittance are due by the close of business on the 20th day of the month. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the county.
Last updated
What is Hotel Motel Occupancy Tax Return – Henry County?
The Hotel Motel Occupancy Tax Return is the monthly return on which a hotel or motel reports its room rental receipts for one month and computes the occupancy tax it owes to Henry County. It is issued by the Henry County Tax Commissioner - Business & Occupational Tax Division.
The form cites the county ordinance behind it: Article IV, Section 3-3-66 through 3-3-79. The top of the page carries two instructions: all hotels and motels must pay online, and a separate account number and PIN are emailed with the information needed to pay online.
The return has two parts. The first identifies the property: month reported, name of hotel, account number, address or location, phone, mailing address, email address, number of rooms and the room numbers of permanent residents. The second is the Computation of Occupancy Tax, lines 1 to 6:
- Line 1: gross rental receipts from occupancy of rooms, less income from exempted rentals (permanent rentals and government exemptions).
- Line 2: subtotal of exemptions.
- Line 3: taxable rental receipts, line 1 less line 2.
- Line 4: tax due, figured from line 3.
- Line 5: the operation compensation deduction, taken from line 4.
- Line 6: total due.
The form closes with a declaration under penalties of perjury, a signature, date, printed name and title. It is an occupancy tax return, not a property tax bill or a business license application.
Who needs to file Hotel Motel Occupancy Tax Return – Henry County?
Operators of hotels and motels that report room occupancy to Henry County complete this return for each month. The form is addressed to every hotel and motel: its heading says all hotels and motels must pay online, and a separate account number and PIN are emailed for that purpose.
Information the return asks for tells you who it covers and what to bring:
- Permanent residents. If any room is occupied by a permanent resident, you list the room number on the form and report that income as a permanent rental exemption on line 1.
- Government rentals. Rentals that qualify for a government exemption are reported on line 1 under government exemptions.
- Each property. The form identifies a single hotel by name and account number, so the return is completed for the property that holds the account.
The person who signs makes a declaration under penalties of perjury that the return, with any related schedules, statements or documents, is true, correct and complete to the best of their knowledge, and prints a name and title. The form does not describe who else may sign for the operator.
Property owners looking for a real estate tax bill, or businesses applying for an occupational tax license, need different documents: this form is only the occupancy tax return.
When to file Hotel Motel Occupancy Tax Return – Henry County
The return covers one month, named in the Report for the Month of line, and the return and remittance must be received by the close of business on the 20th day of the month. The form prints this deadline in capital letters.
The 20th also controls line 5. The operation compensation deduction is allowable only if the return is filed and the tax is paid by the 20th of the month, so a late return loses that deduction and the amount due on line 6 is higher. The form prints no other deadline, grace period or penalty schedule.
How to fill out Hotel Motel Occupancy Tax Return – Henry County
Enter the month being reported
On the Report for the Month of line, write the month the return covers. The return covers one month at a time.
Identify the hotel
Enter the name of the hotel and the account number. Use the account number that was emailed to you for online payment.
Add address and contact details
Fill in the address or location, phone, mailing address and email address of the property.
Enter rooms and permanent residents
Write the number of rooms, then the room numbers occupied by permanent residents in the line Room Number of Permanent Residents.
Report gross rental receipts
On line 1, enter gross rental receipts from occupancy of rooms for the month.
List exempted rentals
Under Less: Income from Exempted Rentals, enter income from permanent rentals and government exemptions. Enter the total of these on line 2, Subtotal Exemptions.
Figure taxable receipts and tax due
Line 3 is line 1 less line 2. Compute line 4, Tax Due, from line 3 using the rate printed on the form.
Apply the line 5 deduction if eligible
Enter the operation compensation deduction from line 4 on line 5 only if the return is filed and the tax paid by the 20th of the month. If you miss that date, the deduction is not allowable.
Enter the total due
Line 6, Total Due, is the amount you remit online by the close of business on the 20th.
Review, sign and download the PDF
Sign and date the declaration and print your name and title. Check every line, then download or print the completed PDF from FillingPDF and pay online as described under How to submit.
How to submit Hotel Motel Occupancy Tax Return – Henry County
The form names one channel: online payment. Its heading states that all hotels and motels must be paid online, and that a separate account number and PIN will be emailed with the information needed to pay online.
- Online: use the account number and PIN emailed to you to pay the total due on line 6. Write the same account number in the Account Number box on the return.
- Timing: return and remittance must be in by the close of business on the 20th day of the month. Meeting that date is also what keeps the line 5 deduction available.
- Questions: the form prints no phone number or mailing address for this return. Contact the Henry County Tax Commissioner - Business & Occupational Tax Division, which publishes the form at the official PDF link on this page, if you have not received your account number and PIN.
Sign and date the return and print your name and title before you send or keep it with your records. FillingPDF lets you fill out and download the PDF; submission follows the channel the county names above.
Common mistakes to avoid
- Trying to pay by another method when the form says all hotels and motels must pay online with the account number and PIN emailed to you.
- Filing or paying after the close of business on the 20th and still taking the line 5 operation compensation deduction, which is allowable only if return and tax are on time.
- Leaving the room numbers of permanent residents blank while reporting income from permanent rentals as an exemption on line 1.
- Entering exempt income as a total instead of separating permanent rentals and government exemptions before the line 2 subtotal.
- Computing line 3 from gross receipts instead of from line 1 less line 2.
- Using the wrong month on the Report for the Month of line, so the return does not match the receipts reported.
- Submitting the return unsigned, or without a printed name and title, when the declaration under penalties of perjury requires them.
- Writing an account number that differs from the separate account number emailed for online payment.
Frequently asked questions
What is the Henry County Hotel Motel Occupancy Tax Return?
It is the monthly return a hotel or motel completes for the Henry County Tax Commissioner - Business & Occupational Tax Division. It reports gross rental receipts, subtracts exempt rentals and shows the tax due and the total due for the month.
Is this the Henry County property tax form?
No. This is an occupancy tax return for hotels and motels, built on lines for room rental receipts and exemptions. It is not a property tax bill or a business license application. The county publishes the return as its own PDF.
When is the hotel motel occupancy tax due in Henry County?
Return and remittance must be in by the close of business on the 20th day of the month. The same date decides whether you can take the line 5 operation compensation deduction, which is allowable only if the return is filed and tax paid by the 20th.
How do I pay the hotel motel occupancy tax?
Online. The form says all hotels and motels must be paid online and that a separate account number and PIN will be emailed with the information to pay. The form names no other payment channel.
What goes on line 5 of the return?
Line 5 is the operation compensation deduction, taken from line 4. The form says it is allowable only if the return is filed and the tax paid by the 20th of the month. Line 6, Total Due, is the result.
Do permanent residents count as taxable rentals?
The form treats income from permanent rentals as an exempted rental on line 1, together with government exemptions. You also write the room numbers of permanent residents in the property details at the top of the return.
Can I fill out the hotel motel occupancy tax return online?
You can complete the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the return or accept payment; the tax is paid online through the county's account number and PIN.
Ready to fill out Hotel Motel Occupancy Tax Return – Henry County?
Fill out Hotel Motel Occupancy Tax Return – Henry County now