Fillable Form Sth20006 - County Lodging Tax Return (Page 2 of 2) in pdf

Form STH20006

County Lodging Tax Return Instructions

Page 2

General Instructions

Specific Instructions - continued

Who Must File Form STH20006

Line 5: Discount

County lodging tax is applicable in counties that have held an election

If this return and remittance is postmarked by the due date in Item C,

and passed lodging tax. If a city within the county has a city lodging tax,

you are eligible for a 1% discount for timely payment. Multiply Line 4 by

the county lodging tax does not apply. This tax is to be charged by all es-

0.01. Make no entry if this return is late. The maximum amount allowed is

tablishments, hotels, motels, apartments, etc., that provide the service of

$2,500.00.

furnishing rooms for public lodging. Campsites are exempt. Every vendor

Line 6: Interest

who is responsible for collecting/remitting payment of Oklahoma lodging

If this return and remittance is postmarked after the due date in Item C,

tax must file a County Lodging Tax Return. Returns must be filed for ev-

the tax is subject to interest at the rate of 1.25% per month, from the due

ery period even though there is no amount subject to tax nor any tax due.

date (Item C) until it is paid. Multiply the amount on Line 4 by the appli-

When To File Form STH20006

cable rate for each month or part thereof that the return is late.

Returns must be postmarked on or before the 20th day of the month fol-

Line 7: Penalty

lowing each reporting period.

If this tax return and remittance is not postmarked within 15 calendar

Payment Information

days of the due date, a 10% penalty is due. Multiply the tax amount on

Please send a separate check with each return submitted and put your

Line 4 by 0.10 to determine the penalty.

Taxpayer FEIN or SSN on your check.

Line 8: Total Due

Total the return. Subtract Line 5 from Line 4, then add Line 6 and Line 7.

Specific Instructions

When You are Finished...

If you received this form by mail, make sure the preprinted information in

Items A, B, C and D are correct. If incorrect, contact the Oklahoma Tax

Sign and date the return and mail It with your payment to:

Commission’s Taxpayer Assistance Division at (405) 521-3160.

Oklahoma Tax Commission

Post Office Box 26850

ITEM A - If not preprinted, enter the taxpayer identification number.

ITEM B - If not preprinted, enter the month(s) and year for the county

Oklahoma City, OK 73126-0850

lodging tax being reported.

Need Assistance?

ITEM C - If not preprinted, enter the date the return is due.

ITEM D - If not preprinted, enter your Account Number.

For assistance, contact the Oklahoma Tax Commission’s Taxpayer

ITEM E - Check Box E if this is an amended return.

Assistance Division at (405) 521-3160.

ITEM F - If you are closing your business and this will be your last

Mandatory inclusion of Social Security and/or Federal Identification

County Lodging Tax Return, check Box F and give the Date

numbers is required on forms filed with the Oklahoma Tax Commission

Out of Business.

pursuant to Title 68 of the Oklahoma Statutes and regulations thereunder,

ITEM G - Check Box G if your mailing address has changed. Enter the

for identification purposes, and are deemed part of the confidential files

new address in Item G. NOTE: Changes to location address

and records of the Oklahoma Tax Commission.

must be submitted on the Notification of Business Address

Change Form (BT-115-C-W), available at

ITEM H - Enter the total number of pages enclosed to the right of the

word “of.”

Line 1: Total Sales

Enter the total amount of gross receipts, including taxable and non-taxable

receipts. If no sales were made during the reporting period, enter zero.

Line 2: Exemptions

Enter total amount of sales exempt from lodging tax. All sales that are

exempt from sales taxes are also exempt from lodging taxes.

Line 3: Net Total Taxable Sales

Subtract Line 2 from Line 1. This amount should be equal to the total of

entries in Column K.

Line 4: Total County Tax

Add the County tax due from Column M, Item N from County Tax Sched-

ule and supplemental pages.

County Tax Schedule Computation (Lines 9-15)

Column I - Enter the code for each county for which you are remitting

tax.

Column J - Print the name of the county for which you are remitting tax.

Column K - Enter the “net taxable sales’ for each county. If no “net

taxable sales” were made, enter zero.

Column L - Enter the current lodging tax rate for each county for which

you are remitting tax that has not been computer printed.

Column M- Multiply the amounts in Column K times the rates in

Column L and enter the lodging tax due for each county.

ITEM N. TOTAL: Enter the totals from Column M.

The Oklahoma Tax Commission Is not required to give actual notice of changes In any state tax law.

Form Sth20006 - County Lodging Tax Return Page 2

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