Madison County raises transient occupancy tax to 6% and updates intermediary rules

The Madison County Board of Supervisors voted unanimously on June 23 to adopt Proposed Ordinance #2026‑11, increasing the county's transient occupancy tax from 5% to 6% and updating rules for accommodations intermediaries.

County Administrator Jonathon Weakley and County Attorney Hannon Wright told the Board the ordinance packages two main changes: the rate increase — previously adopted in the budget — and statutory updates that codify intermediary remittance and annual attestation requirements. "[T]he proposed ordinance contained two principal amendments," Weakley said, explaining the rate change and the intermediary provisions.

Commissioner of the Revenue Brian Daniel told the Board intermediaries such as Airbnb and VRBO now remit taxes directly to localities, reducing administrative burden on individual operators and supporting the annual attestation approach to verify compliance.

Supervisor Nancy Sharman moved to adopt the ordinance; Vice‑Chairman James Jewett seconded. The motion passed 5‑0 with all supervisors voting in favor. The Board heard no public comment during the hearing.

The ordinance specifies that the additional revenue from the 1 percentage point increase will be divided equally between the County's General Fund and the Tourism Fund in accordance with state law. The County Attorney said the text also removes an outdated administrative remittance allowance that is no longer necessary because of current electronic reporting and collection procedures.

Staff indicated the Commissioner's Office will implement an annual attestation process for operators using intermediary remitters and will administratively coordinate a uniform filing process. The Board did not set a specific attestation filing date during the meeting; staff will follow up with administrative guidance.

The ordinance was adopted during the June 23 meeting and will be enforced as prescribed in the adopted text.