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USVI Hotel Tax

If you are planning to rent your condominium it’s imperative that you follow a few steps:


Obtain a Business License from the Department of Licensing and Consumer Affairs of the U.S.V. I. The phone numbers is 340-776-8303 or visit their website


The task of obtaining a license is easier then ever before since you can now go through the steps on line. The license is renewed each year.


The hotel room tax is 10 percent of the gross rental and will apply to every guest that resides in your condominium for a period of less than 90 days.


The 10 percent hotel room tax should be separately stated on the invoice to avoid any appearance of collecting more tax than is allowed by law. It is imperative that this particular tax not be lumped with any other condo charges. Taxpayers should be able to easily identify the tax charges on their bill. The Hotel tax returns are due on the 30th day after the end of each month by completing Form 722 V.I and mailed to:


Government of the U.S. Virgin Islands

Bureau of Internal Revenue

St Thomas, U.S.V.I. 00802


Confirm with your association how rentals are handled. Some associations require all rentals to be run through an onsite agency known as a “Hotel Plan” others are o.k. with the owners handling their own rentals as long as certain basic steps are met.

It is also recommended that you post the Condominium Rules & Regulations in your unit as well as the Parking Rules and Regulations so that your guests understand the parking requirements specific to your association.

The Lt. Governor of the USVI is cracking down on violators and they are monitoring advertisers on the popular vacation rental websites.

Bill Sands


Sands & Company

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