CUMBERLAND COUNTY HOTEL TAX
Frequently Asked Questions
What constitutes a Hotel?
A hotel, motel, inn, guesthouse, rooming house, bed and breakfast, homestead, inn, guest house or other structure which holds itself out by any means, including advertising, license, registration with an innkeepers' group, convention listing association, travel publication or similar association or with a government agency, as being available to provide overnight lodging for consideration to persons seeking temporary accommodation; any place which advertises to the public at large or any segment thereof that it will provide beds, sanitary facilities or other space for a temporary period to members of the public at large; or any place recognized as a hostelry or any cabin.
A “cabin” is defined as a permanent structure with beds and running water that is located on a campground on State land or private property and is available to provide overnight lodging for consideration to persons seeking temporary accommodations. The term does not include a yurt or walled tent.
Who needs to apply for a Hotel Room Rental Tax (Hotel Tax) License?
Any owner renting a property for a period of less than 30 consecutive days is required to apply for a Hotel Tax License. It is the owner(s)’ responsibility to know and comply with all ordinances, resolutions and regulations that apply to hotel room rentals within Cumberland County.
What do I have to report?
You need to report your gross rental revenue for each month. Also reported is total dollar value of exemptions, number of nights rented, and any amounts collected by a Booking Agent if one is used. Exclude cleaning charges, food and drink. A report must be filed even if you were temporarily closed or had no bookings.
When and how often am I required to submit reports and taxes?
Online reports and payments must be completed by the 20th of the following month. Reports and payments sent by mail must be postmarked by the 20th of the following month. A report must be filed even if you were not open or had no bookings. Payments posted or postmarked after the 20th are subject to a penalty.
What percent of taxes do I owe?
Effective April 1, 2024, all rentals shorter than 30 consecutive days are required to pay a 5% Room Tax on the gross accommodation receipts of the month.
I use a Booking Agent (e.g. Airbnb, VRBO, etc.), do I still have to register and submit a Report?
Yes. While the Booking Agent collects and pays the taxes on your behalf, you are required to register as well as submit monthly reports to the County Treasurer. Booking agents submit a collective sum for all properties in Cumberland County. There is no proof that you paid taxes or are properly registered in Cumberland County if we do not receive a Report from you.
Who is exempt from the Room Tax?
1. Permanent Resident – A patron who has occupied a room for 30 consecutive days or more.
2. Exceptions are detailed in Title 61 Pa. Code 38.2 which include:
a. Ambassadors, ministers, and consular officers of foreign governments
b. Occupancy of rooms by the Government of the United States, or its agencies, or by an employee or representative of the Government of the United States or its agencies, when the occupancy is solely for official purposes and the rent is paid by the Government of the United States or its agencies, is exempt from tax.
These exemptions must be itemized and documented in report to the Treasurer.
How do I report and pay my taxes?
We are using GovOS for reporting and paying Hotel Tax. To report and pay your taxes, you must take the following actions:
What payment types are accepted by the County through GovOS?
The County accepts e-checks, debit cards and the following major credit cards: Visa, Mastercard and Discover.
Can I file a zero file Tax Return through GovOS?
To file a zero-file tax form, select your tax form from your Action Center. Then, complete the required information on the remittance, including gross rents and any deductions. You will be prompted to confirm your desire to complete the return as a Zero File Return.
Do I have to report my taxes online?
We encourage all establishments to utilize our online service. We have various ways to accommodate different circumstances. Your utilization of our online service ensure efficiency for both you and our Office. if you want an alternate reporting and payment option, contact the Treasurer’s Office.
How much is the late payment penalty?
If for any reason the tax is not paid when due, a penalty of one and one-half (1.5%) percent per month shall be imposed upon the operator of a hotel for failure to timely collect and remit the tax. Payments paid online or postmarked after the 20th are subject to a 1.5% penalty late fee on the taxes due.
What if I close part of the year?
Report the months that you are closed to the Treasurer’s Office. The Treasurer’s Office will flag your establishment as inactive, and no reporting will be required.
What if I close permanently?
File your final return. Please email the Cumberland County Treasurer at Treasurer@cumberlandcountypa.gov with the closure date.
What if the property is sold?
File your final return. Please email the Cumberland County Treasurer at Treasurer@cumberlandcountypa.gov with the sale date. It is the purchaser’s responsibility to register the property if it is going to continue renting accommodations.
What types of assistance can GovOS provide to me?
GovOS can assist you with all your system and account questions. Whether you have a question about your account or technical questions about how to do something in GovOS, please reach out to our support team. we can always reach out to the County on your behalf if we need their assistance with one of your questions. you can reach GovOS at blt.str.support@govos.com and by phone at (888) 751-1911.
Where are my tax forms? My Action Center is empty.
Your tax forms will be available on the 1st day of the month following the last day of the tax period. For example, the January tax forms will be available in your Action Center on February 1. If you do not see the forms you expect, simply contact GovOS support for assistance.
Can I manage multiple properties with one login?
Yes - to do so, click Add accounts from your user login under Manage Your Account(s). You will need your 6 digit Account Number and the GovOS Activation Code to connect to an existing property record.
Can a property have more than one user?
Yes, each property can have an unlimited number of users. Each user is required to provide the 6 digit Account Number and the GovOS Activation Code to be authorized to connect to an existing property record.
I did not receive or I misplaced the letter with my Activation Code. What do I do?
Contact GovOS at blt.str.support@govos.com or by phone at (888) 751-1911 for assistance. You will need to confirm account details to be verified for the account. To protect the security on property accounts, you will need written (e-mail) permission from a registered owner or officer of the property for us to provide you with a new activation code.
Can I schedule a payment in GovOS?
For your security, GovOS does not store any payment information in the system. You will need to enter your desired payment information each time you check out.
How do I change the User on a Property?
All users need to register, just as you did, by going to the home page for that jurisdiction (i.e. https://cumberlandcountypa.blt.govos.com). They will click on the "go" button under "new users". They will also need the 6 digit Account Number and Activation Code for the property.
I forgot my password. What do I do?
From the Log In page, click the "Forgot your password" link and follow the instructions that will be e-mailed to the user's registered e-mail address.
Do I have to login to GovOS to see my alerts and reminders?
No. All alerts are e-mailed to your authenticated e-mail address. When you login to the system, you will also see any open alerts that need to be addressed in your action center.
For Assistance, Contact GovOS Support
blt.str.support@govos.com
(888) 751-1911
When contacting support, be sure to include the jurisdiction, Cumberland County, PA, and your Account Number in all correspondence.
