BIR Reminds Taxpayers of Hotel Room Tax of 12.5%
Marvin L. Pickering, EA, PHR, Director of the Virgin Islands Bureau of Internal Revenue, once again reminds all taxpayers who are renting their establishments that the hotel room tax of 12.5% must be collected. The hotel room tax must be collected from every guest that stays in the hotel, villa, time share, apartment, studio or any other sleeping accommodations for a period of less than 90 days.
The hotel room tax will not apply to rooms rented to Federal Government employees on assignment to the Virgin Islands who pay the hotel room tax with a federally issued credit card or a Federal Government check. This is the only exemption from the hotel room tax.
Hotel room tax returns are due on the 30th day after the end of each month. Questions concerning the hotel room tax should be directed to the Office of Chief Counsel at (340) 715- 1040, ext 2249.