How to File and Pay Monroe County's Quarterly Hotel Tax

What the tax is

Monroe County charges a 3% Hotel Room Rental Excise Tax on short stays. The county's ordinance says it applies to any "hotel," which it defines broadly: a motel, inn, guesthouse, bed and breakfast, cabin, or any place that advertises to the public that it provides beds for a temporary stay. A vacation home listed on Airbnb, Vrbo or our site counts.

"Temporary" means a stay of less than 31 days in a row. A guest who stays more than 30 days in a row is a permanent resident, and that stay isn't taxed.

The tax is 3% of the "consideration" for the stay. The ordinance defines that as the receipts, fees, charges and other payments you receive for the guest's use of the home, so it covers more than the nightly rate. Most hosts include the cleaning fee and other required stay fees. If you're unsure about a particular charge, ask the Treasurer's office before you file.

The money goes to tourism marketing for the Poconos: after a 4% administrative fee, the county passes it to the Pocono Mountains Visitors Bureau.

Step 1: Register with the County Treasurer (one time)

Before your first rental, register your home with the Monroe County Treasurer using the county's Hotel Room Rental Excise Tax registration form (fillable PDF).

1. Download the registration form from the Treasurer's Short Term Rentals page.
2. Fill in the legal name of the property owner exactly as it appears on the deed, the name you want on your hotel tax certificate, and the rental's physical address and township. A P.O. box isn't accepted for the property address.
3. Add your mailing address if it's different, and the name, title and phone number of whoever will file and pay the tax.
4. Give an email address, mark "Short Term Rental" as the type of business, enter the number of rooms you rent, and tick where you list it (Airbnb, Vrbo/HomeAway or Other).
5. Sign and send it to the Treasurer's office (address, email and phone are below). If you're not sure whether they want it by mail or email, call and ask.
6. Keep the County Excise Tax number they give you. It goes on every quarterly report.

Step 2: Collect 3% from your guests

The ordinance says the tax is collected from the guest by the operator, which means you. On direct bookings, including requests that come through our site, add the 3% county tax (plus Pennsylvania's 6%) to the guest's total and show it on their invoice or rental agreement.

Example: a 3-night stay with $1,200 in rent and a $250 cleaning fee is $1,450 of taxable charges. The county tax is 3% of that, $43.50. (The state's 6% would be another $87.)

Step 3: Fill out the quarterly report

The county's form is called the "Monroe County Room Rental Excise Tax Quarterly Report." Download it, then fill in each line:

• Facility County Excise Tax #: the number you got when you registered.
• Business name, address and phone.
• Reporting period: the quarter you're reporting, for example January 1 to March 31.
• Gross Room Receipts: everything guests paid you for stays that quarter, not counting the taxes you collected.
• Less Exempt Receipts: stays that are exempt, such as Pennsylvania or federal government employees, or employees of a purely public charity, traveling on business. Each one needs a signed exemption certificate and the stay records on file. Most vacation rentals have none.
• Less Permanent Resident Receipts: stays longer than 30 days in a row.
• Taxable Room Receipts: gross receipts minus the two lines above.
• Amount of Tax Collected at 3%: taxable receipts times 3%.
• Room Rental Excise Tax Due: the tax you owe for the quarter.
• Plus Late Payment Interest @ 1.50% per month: only if you're paying late.
• Total Payment Due: tax plus any interest. If you had no rentals, write "NO TAX DUE" on this line and still send the form.
• Sign, add your title (for example Owner or Member) and date it.

Step 4: Pay by the 25th

Send the report and your payment by the 25th day of the month after the quarter ends. Make your check payable to "Monroe County Treasurer" and mail or deliver it to: Monroe County Treasurer, One Quaker Plaza, Room 103, Stroudsburg, PA 18360.

If you started renting partway through a quarter, your first report is still due on the 25th of the month after that quarter ends, covering just the part you were open.

• January to March: due April 25
• April to June: due July 25
• July to September: due October 25
• October to December: due January 25

Late payments and keeping records

• Tax paid after the due date adds interest of 1.5% a month (18% a year) on the unpaid amount, paid along with the late return.
• If tax goes unpaid, the county can sue to collect it, add attorney fees of up to 10% of the amount due, and put a lien on the property.
• Keep every record that shows what you collected and paid (booking records, invoices, bank deposits, copies of your reports) for 7 years after you file. The county can audit them. Your returns are confidential and aren't public records.

What about Airbnb and Vrbo bookings?

Airbnb collects the 3% Monroe County tax from the guest and pays it to the county directly, so you don't pay it again on Airbnb bookings. (That's from our own Monroe County listing; you can see it as an occupancy tax line in a reservation's details in your Airbnb earnings.) Airbnb has also collected Pennsylvania's 6% state hotel tax on Airbnb bookings since 2016.

For Vrbo and other sites, check a reservation's details to see which taxes the platform charged the guest; if the county tax isn't there, you owe it yourself. If you're unsure how to show platform-paid bookings on your quarterly report, ask the Treasurer's office so the tax isn't paid twice. Bookings that come straight to you, including through our site, are always yours to collect and pay.

Don't forget the state tax

The county tax is on top of Pennsylvania's 6% hotel occupancy tax, which is registered and filed separately with the PA Department of Revenue in myPATH, on the schedule the state assigns you. Registering with one doesn't register you with the other.

Contact the Monroe County Treasurer

• Address: One Quaker Plaza, Room 103, Stroudsburg, PA 18360 (Monroe County Administrative Building)
• Phone: 570-517-3180 · Fax: 570-517-3859
• Email: Treasurernotify@monroecountypa.gov
• Website: Monroe County Treasurer: Short Term Rentals