Winston County voters decide whether lodging guests pay new fees

The Winston County Commission may charge lodging guests a tax equal to 8% of their lodging bill. It covers rooms and other accommodations regularly provided for payment to transient guests in Winston County, including hotels, short-term rentals, and similar lodging. Guests pay the tax, and lodging providers collect it when payment for the stay is made. Rentals or services taxed under the cited state law are exempt, as are qualifying 501(c)(3) nonprofit organizations. The tax takes effect only if a majority of county voters who vote on the measure approve it. The act specifies October 1, 2026, as its effective date, but it becomes operative only after majority voter approval.

The county distributes the lodging tax proceeds among roads, law enforcement, tourism, and county needs. These shares come from the lodging tax collected under the act. Fifty-five percent goes to county road and bridge work, divided among districts based on their share of lodging facilities and short-term rentals. Twenty percent goes to the sheriff for law enforcement, and 15% goes to tourism promotion and development. The remaining 10% first pays debts or loans for the county judicial building and jail that exist when the act passes; after they are paid, the county may use that share for other lawful purposes. The debt payment rule applies to courthouse and jail debts or loans outstanding when the act passes.

The Winston County Commission must charge a $5 fire protection fee for each night of transient lodging. The fee applies to each night a transient accommodation is rented or furnished in Winston County. Guests pay the fee, lodging providers collect it with the lodging tax, and the county divides the proceeds equally among volunteer fire departments operating in Winston County. The fee takes effect only if a majority of county voters who vote on the measure approve it. The act specifies October 1, 2026, as its effective date, but it becomes operative only after majority voter approval.