Hotel / Motel Tax

Code of Ordinance

Per Chapter 27, Article IV, Sections 27-276 to 27-281 in the St. Joseph Code of Ordinances, "every person engaged in the business of renting, leasing, or letting living quarters, sleeping accommodations, rooms, or a part thereof, in connection with any hotel, motel, or tourist court, shall pay to the city a license tax equal to 6% of the gross rental receipts derived from or paid by transient guests for sleeping accommodations. The minimum license tax under this section shall be $5 per quarter-annual license."

Submit your quarterly Hotel Motel Tax Report (PDF).


This distribution to the city shall be due and payable on or before January 31, April 30, July 31, and October 31, respectively of each year, based on the gross daily rental receipts collected during the preceding period of three months ending respectively on March 31, June 30, September 30, and December 31.

Annual Licenses

These same businesses are also responsible for obtaining an annual business licenses and a fire inspection permit. If selling food, liquor, cigarettes, or have an alarm system, additional permits may be required, email Customer Services for more information.


If there are any changes to the operations of the business, you must email Customer Services. This includes, but is not limited to, change of:

  • Contact person
  • Managing officer
  • Ownership / corporate status
  • Site address