Form TR1M (Transient Room Tax)
Form TR1M is a tax form used by rental owners, with permanent guests, to file and pay the 8.5% transient room tax. Permanent guests are defined by tenants staying more than thirty (30) consecutive days.
Rental Owners doing business as motor courts, motels, hotels, inns, or similar accommodations businesses must file for every occupancy of a suite, room, or rooms.
Form TR1M must be hand-delivered to the LMRC or postmarked by the last day of the month following the month of the tenant’s checkout.