What about platforms that collect/remit taxes on behalf of STR businesses?

All STR business owners should contact the City of Fayetteville Accounting Office to determine HMR tax remittance status.

On December 28th, 2017, a Voluntary Collection Agreement was successfully executed between the City of Fayetteville and Airbnb regarding HMR taxes. As of February 2018, Airbnb has collected and remitted the HMR tax monthly to the City of Fayetteville on behalf of “hosts.”

On March 28th, 2022, a Voluntary Collection Agreement was successfully executed between the City of Fayetteville and HomeAway/VRBO. Effective May 1st, 2022, VRBO will begin collecting HMR taxes and remitting to the City of Fayetteville in accordance with this agreement. Between May 2021 and April 2022, any Short-Term Rental (STR) owners using HomeAway/VRBO must remit the HMR tax as this time frame is not covered under the agreement.

STR owners and operators who list on any other platforms or by any other means are individually responsible for collecting the HMR tax from guests and remitting it to the City on a monthly basis. 

Show All Answers

1. What is the sales tax rate for the City of Fayetteville?
2. What is the Hotel/Motel/Restaurant (HMR) Tax?
3. Are Short-Term Rental (STR) businesses required to remit the HMR tax?
4. What about platforms that collect/remit taxes on behalf of STR businesses?
5. What is the Supplemental Beverage (SB) Tax?
6. Does the City of Fayetteville require a business license?
7. How can I pay my Accounts Receivable invoice?
8. Can I pay Hotel/Motel/Restaurant (HMR) or Supplemental Beverage (SB) taxes online?
9. What types of transportation related permits does the City require?
10. How do I obtain the City of Fayetteville Financial Reports?
11. What are the Accounting Division's operating hours?