The Guest Accommodation Room Tax (GART) was introduced on September 1.
Hospitality businesses will be required to collect and remit the tax to Tax Administration Jamaica, whether or not they are licensed by the Jamaica Tourist Board.
The new tax law affects hotels, bed and breakfast operators, villas and apartments, motels, guest houses, resort cottages and timeshare operators.
The tax applies to occupied rooms furnished for sleeping and is applied as follows:
• US$1 for accommodations
between 10 and 50 rooms;
• US$2 for accommodations
between 51 and 100 rooms; and
• US$4 for accommodations
exceeding 100 rooms.
Diplomats on official assignment are exempt from paying the tax, said Tax Administration.
GART is part of the package of new taxes announced in May by Finance Minister Dr Peter Phillips to help close a J$19-billion funding gap in the budget.