Transparency - Meals and Rooms (Rentals) Tax

The Meals and Rentals (M&R) Tax was enacted in 1967. The tax is assessed upon patrons of hotels (or any facility with sleeping accommodations) and restaurants, as well as on motor vehicle rentals. The M&R Tax is paid by the consumer and is collected and remitted to the State on the 15th of each month by operators of hotels, restaurants, or other businesses providing taxable meals, room rentals, and motor vehicle rentals. The tax rate is 8.5% for taxable periods beginning October 1, 2021.