Accommodations Tax

The County Treasurer is responsible for the collection, enforcement, and distribution of the County’s Accommodations Tax. The County Treasurer has the power to make rules and regulations (as approved by the County Board of Commissioners) to effectively collect the tax and shall upon reasonable notice have access to the books and records necessary to enable him/her to determine the correctness of any report filed as required by the ordinance. The tax is levied upon and collected from all person engaged in the business of providing rooms for lodging and sleeping purposes to transient guests. The Accommodations tax is currently set at five percent (5%) of the total charge for accommodations, of which ninety percent (90%) is distributed to the Battle Creek Visitor and Convention Bureau, the Marshall Chamber of Commerce, and the Albion Chamber of Commerce. The County retains ten percent (10%) for administrative and enforcement.

Any person, hotel, motel, etc who violates any provisions of the Calhoun County Accommodations Ordinance shall be deemed guilty of a misdemeanor. In addition, any person who fails to remit the tax imposed by this Ordinance within the time required shall forfeit an additional five percent (5%) of the amount of the unpaid tax per month.