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Tourist development tax

The monthly tax on motel rooms and short-term rentals, which funds the beach clean-up and the reopening of the waterfront.

MonthlyRun by Kelly County
Cost5% of the room rate
Processing timeDue by the 20th of each month
Ways to do itOnlineIn personBy mailBy phone

01About this service

About this service

The tourist development tax is a monthly tax on motel rooms and short-term rentals in Kelly County, paid by guests and collected by the owner on each stay of six months or less.

Every dollar goes to the beach clean-up and to the reopening of the Port Gellhorn waterfront, one block at a time. Register your rental online or at the office; returns are filed by mail or in person. This page explains the steps.

Who it’s for

  • Motel, hotel and campground owners
  • Owners renting a room, a house or a boat to stay on for six months or less
  • Property managers who collect rent for an owner

02How it works

4 steps, start to finish.

  1. Step 1: Register your rental

    Register each property before your first guest, online or at the Tourist Tax Office. The tax collector checks it and issues a registration certificate, valid one year.

  2. Step 2: Collect the tax on each stay

    Add the tax to the room rate on every bill, including cleaning and resort fees. Show it as a separate line.

  3. Step 3: File every month

    File the monthly return by mail or at the office by the 20th, even for a month with no guests. Late returns pay a 10% penalty.

  4. Step 4: Keep records three years

    Keep guest registers, bills and returns for three years. The county may ask for them in an audit.

03What to prepare

Have these ready.

  • The address of each property you rent
  • Your State business registration number
  • A register of each stay: dates, rate and tax collected

Ways to do it

  • Online

    Register a rental online and follow the review in My Leonida.

  • In person

    The Tourist Tax Office on Wharf Row, Tuesday to Friday, for registration, returns and payments.

  • By mail

    Monthly returns and checks by mail to the Tourist Tax Office.

  • By phone

    The office answers questions about rates, exemptions and late returns.

Your request goes straight to the team in charge. Keep your reference number: it is your proof of filing.

04Questions

Frequently asked questions

05Run by

Who runs this service

Questions about your case? Kelly County can help.

Kelly County Courthouse1 Gulf StreetPort Gellhorn, LD 32401

County offices open Monday to Friday, 8 a.m. to 5 p.m.; the Tourist Tax Office, Tuesday to Friday.

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