Short-term rental operators are required to report and remit returns, together with payment, by the close of business on the last day of each month for the preceding month.

Each month, operators will report:

• Gross receipts charged and received for the reporting month.
• Report transient occupancy tax collected from guests:
  • Review financial reports from Airbnb and Vrbo to ensure proper taxes are being collected from guests. If not,  the operator will be responsible for any additional tax due.
• Report online using the online portal.
• Airbnb Gross Earnings Report Instructions.
• Vrbo Reports Instructions.

Online Hosting Platforms

Airbnb and Vrbo began collecting TOT for all hosts with bookings after September 1, 2023 and remitted directly to the Tax Collector. 

• Airbnb (effective September 2023)
• Vrbo (effective September 2023)

Each month, local operators must report total rent charged and TOT collected by Airbnb and Vrbo on their behalf to receive credit.  Operators must attach supporting documentation from Airbnb and Vrbo, reflecting all rents charged for each reporting period.

It is the responsibility of all operators, and authorized agents, to ensure the appropriate taxes are being collected and remitted each month.

The Town of Windsor does not have any written agreement with any online platforms to collect and remit TOT. However, the STR ordinance regulating short-term rentals, section 9 hosting platforms shall be responsible for collecting all applicable taxes imposed by this section.   Operators who rent using sources other than Airbnb and Vrbo, must collect the TOT directly from their guests, and report total rent charged and TOT collected from all sources to the Tax Collector monthly.