Note: If you are a Business Filer, use these instructions for business filing.
Previously each hotel/motel location had to file a separate return. After April 1, 2019, the permits can be consolidated and filed as a consolidated return.
These instructions will walk users through bulk filing a consolidated quarterly return. In this example, the hotel chain obtained a master consolidated permit number to file one consolidated return for its eight hotel locations. This hotel chain has room rentals and sales subject to sales tax (ex: lounge, gift shop, room service, etc.)
- Login to eFile & Pay using your Business eFile Number (BEN). If you are a service provider, enter your BEN, not the BEN of your client. After confirming your BEN, enter your User ID and Password.
- Click File for Your Clients to begin the return. Then choose the corresponding filing frequency and click Upload.
- Choose Delimited File to upload a .CSV file and then click Continue.
- The lodging (hotel/motel) tax has been added as a repeatable field. To find the nine character jurisdiction code to be used in the repeatable field, click the hyperlink in eFile & Pay or view the lodging jurisdictions document. After clicking the link inside eFile & Pay, you can open the document by clicking the links titled Lodging Jurisdiction IDs and LodgingJurisdiction.
- A spreadsheet will open that contains all cities, towns, and counties in alphabetical order in column B. The corresponding lodging jurisdiction will be in column A. Find the appropriate code(s) and use the code(s) for the Lodging Tax repeatable field using this spreadsheet.
- In the example screenshots below, a full-service hotel chain with a lounge, room service, and a gift shop at each of eight locations is used. Each lodging location has $100,000 revenue from room rentals and $1,000 revenue from lounge, gift shop, and room service sales. There are locations in West Des Moines, Coralville, Cedar Rapids, Des Moines, Ankeny, Clive, Davenport and Sioux City. The following jurisdiction codes will be used in the Lodging Tax repeatable fields within the bulk file:
- Adjust the layout of the upload file according to the fields within your bulk filing. This example includes Total Lodging Tax [6e] shown in Field 14. In prior bulk filing for lodging (hotel/motel), the tax fields for Gross Receipts from Room Rentals, Exemptions from Room Rentals, Taxable Amount Hotel/Motel, and Hotel/Motel Tax Due all had to be entered - these have all been replaced with the single field titled Total Lodging Tax [6e]. This field will be used for all the lodging tax due from all lodging jurisdictions including both the state tax and local tax.
- Note: Download the Sample Consolidated Lodging Bulk File to view a sample format. The images below are from the sample file.
- Lodging Tax [6e] is all the lodging tax due for all lodging jurisdictions including both the state tax and local tax. In this example, each of the eight locations have a 7% local tax rate in addition to the 5% state rate and had $100,000 in room rentals. ($800,000 x 12% = $9,600). All lodging tax for both state and local rates and all locations is reported in Field 14: Lodging Tax.
- For the Local Option Sales Tax repeatable field, field format includes: LS, County Number, a space, Sales subject to LOST presented in nine digits. This information is listed as a 14 character string in the repeatable field. In this example, County 77 (Polk County) has $3,000 because there are three locations with Polk County.
The local option tax repeatable field must be mathematically equal to field 10: LOST [6b]. In this example: 8 locations with $1000 each equals $8000. $8000 x 1% = $80.
- In the Consolidated Locations repeatable fields, field format includes: CL, Permit Number for location, Gross Sales presented (11 digits), Goods Consumed (11 digits), Exemptions (11 digits), Taxable Amount (11 digits), 6% sales tax (9 digits). This information is listed as a 64 character string and are amounts specific to the permit number used. This must be done for all locations. Two examples are shown:
The total for all the Gross Sales, Goods Consumed, Exemptions, and 6% State tax in consolidate locations repeatable fields must match in the fields listed Field 5: Gross Sales, Field 6: Goods Consumed, Field 7: Exemptions, Field 8: Taxable Amount, and Field 9: State 6% [6a].
- In the Lodging Tax repeatable fields, field format includes: LT, 9 character Lodging Jurisdiction, Gross Lodging Rentals for that jurisdiction (11 digits), Lodging Exemptions (11 digits). This information is listed as a 33 character string.
Note: these repeatable fields do have Actual Lodging Tax but only Gross Lodging Receipts and Lodging Exemptions and will not match the lodging tax in Field 14. Actual lodging tax is only reported in Field 14: Lodging Tax [6e].
- After adjusting your file layout screen, upload your file by clicking Choose File. After selecting the file from your computer, click Continue to proceed.
- You will be redirected to the File Preview screen. In the Result column, an error message will appear if there are any errors within the layout. If you do receive an error, you can correct the error in the file and re-upload it into eFile & Pay. If you do not receive any error messages, click Continue.
- You will see a progress screen as your file processes. Once the file is done processing, you should be provided with a View Results screen. If you have multiple records, Total Records, Successful Records, and Failed Records will display.
- If you receive any numerical error code, click on the error code to indicate what item in the bulk file needs to be corrected. Once corrected, upload the file again. When the upload is successful, you will be given a confirmation indication of your successful filing.