Tax/Fee Collection and Reporting Requirements for Short Term Rentals
Taxes & Fees to be Collected
The City Code requires that all licensed Short Term Rentals collect and report the Hotel/Motel Sales Tax, Hotel Occupancy Privilege Tax and an additional assessment to benefit the City's Neighborhood Housing Improvement Fund.
The City's portion of the Hotel/Motel Sales Tax is 4%, which is assessed on the rental rate agreed upon between the renter and the guest. For example, if you rent your Short Term Rental out for $100.00, the Hotel/Motel Sales Tax due to the City is $4.00.
The Hotel Occupancy Privilege Tax is assessed according to the number of rooms available within the licensed Short Term Rental. The tax rate is $0.50 per night of rental.
The third required collection is a $1.00 fee, for every night of rental occupancy. This fee is assessed by the City of New Orleans to benefit the City's Neighborhood Housing Improvement Fund.
Once you have been issued a Short Term Rental License by the Department of Safety and Permits, you will need to register with the Department of Finance, Bureau of Revenue to obtain an account number so you can remit the required taxes and fees to the City of New Orleans. This registration process will not require Short Term Rental operators to obtain Occupational Licenses from the City, but will require filing an application with the Bureau of Revenue so that reported taxes can be properly attributed to your licensed Short Term Rental.
Taxes and fees are reported to the Bureau of Revenue on a monthly basis using Form 8010 and reports must be submitted by the 20th day of the month following the month of collection. Additional information and online payment portals for taxation can be found here. If these reports are not filed as required, penalties may be assessed by the City.
The $1.00 per night fee benefiting the Neighborhood Housing Improvement Fund will need to be remitted separately. Please compile a report of nights your Short Term Rental was successfully rented in the previous month and mail that report and the corresponding payment to:
City of New Orleans, Bureau of Revenue
1300 Perdido St., Room 1W15
ATTN: Short Term Rentals
New Orleans, LA 70112
Information for Airbnb users
If you rent through Airbnb.com, they will collect and remit taxes and fees to the City of New Orleans on your behalf. The City of New Orleans and Airbnb, Inc. entered into a Voluntary Collection Agreement which authorizes the company to collect and report taxes to the City in bulk for all of their users. If you rent on other platforms in addition to Airbnb.com or do not use Airbnb.com at all, the license holder is responsible for collecting and reporting the taxes and fees from any rental arrangement made on those other platforms or through any other means.
Have questions or need additional information?
Please contact the Bureau of Revenue at (504) 658-1695 or firstname.lastname@example.org for any questions regarding taxation, fee collection, or reporting requirements.