GUIDES AND LODGES


There are three basic scenarios for businesses: 1) Lodges who hire or work with specific guides, 2) Lodges who do not employ guides, 3) Guides who are independent.


Borough Code requires any business providing overnight accommodations, defined as

"Overnight accommodation" means a structure, portion of a structure, room, or area which is occupied or available for occupancy for compensation for dwelling, lodging, or sleeping purposes and includes any hotel, motel, inn, bed and breakfast, lodge, cabin, campground, or similar facility."

To register and obtain a business license, and collect from their guests the Borough’s bed tax.;

Business License

Persons conducting a guiding business within the the Borough must register for Business License. Business license registration and fee is due January 31st of each year or within 30 days of establishing a new business within the Borough.


Bed Tax

Bed taxes are collected from the guest and not imposed upon the operator.

The Finance Office mails out tax forms to all registered businesses prior to the end of the taxable period. Tax forms are also available to download:

Taxes are due 15 days from the end of the operating month. You may remit your collected taxes and pay your fees by mail or online here.


Business License

Persons conducting a guiding business within the the Borough must register for Business License. Business license registration and fee is due January 31st of each year or within 30 days of establishing a new business within the Borough.

Professional Guide Tax

The Finance Office mails out tax forms to all registered businesses prior to the end of the taxable period.

Taxes are due 15 days from the close of the quarter.

  • January 15th (Quarter end December 31st)
  • April 15th (Quarter end March 31st)
  • July 15th (Quarter end June 30th)
  • October 15th (Quarter end September 30st)

If you are a seasonal operator, please contact the Finance Office to let us know what months you are in operation so to avoid non-filing penalties and fees.