Vacation Rental, Hotels, B&Bs calculators

IRC § 280A(g) (14-day rental income exclusion for a dwelling unit used as a residence — the 'Augusta Rule

Federal "Augusta Rule" (§ 280A(g)) Tax-Free Rental Calculator

Compute the IRC § 280A(g) Augusta-Rule rental income exclusion for a personal residence rented fewer than 15 days in a calendar year. Models the closely-held-entity rent-to-own-business strategy (S-corp, partnership, single-member LLC) where business-paid rent is a § 162 deduction at the entity level AND tax-free income to the owner under § 280A(g) — shifting business income to tax-free personal income at the owner's marginal federal + state rate. Surfaces the 14-day cap (day 15 voids the entire year's exception under § 280A(a)-(d) vacation-home rules), the Form 1099-MISC threshold ($600 under IRC § 6041), the fair-market-rate documentation requirement (3+ comps under § 267 and Treas. Reg. § 1.280A-3), and an audit-risk score keyed to day count and number of documented comparables. Federal-pure mechanics for any jurisdiction.

IRC § 280A(a) (general disallowance of dwelling-unit deductions)

Federal Section 280A Vacation Home Rental Classification + Deduction Calculator

Classify a mixed-use dwelling unit (rented + personal use) under IRC § 280A — Augusta Rule (< 15 rental days, tax-free), Residence (personal use over the greater of 14 days or 10% of rental days, deductions capped at rental income), or Rental Property (uncapped deductions). Models the IRS total-days allocation, the three-tier deduction stack (interest+tax, operating, depreciation), the carryforward of disallowed expenses, and an optimization note showing which lever would change classification.

F.S. § 212.03 (6% sales tax on transient rentals under 6 months)

Florida Vacation Rental Tax & Compliance Calculator

Underwrite a Florida short-term-rental (Airbnb / VRBO / direct-booking) at compliance grade. Stacks the three Florida transient-rental taxes — state 6% under F.S. § 212.03, county discretionary surtax under F.S. § 212.054, and the county Tourist Development Tax (the bed tax) under F.S. § 125.0104 — into a single effective-rate number that typically lands at 11%-14% of gross revenue. Surfaces the DBPR vacation-rental license cost under F.S. § 509.241 (DBPR Division of Hotels and Restaurants oversight under F.S. § 509.032), the platform-side host commission, and the post-2024 patchwork of local-jurisdiction restrictions that survived HB 1537's failed preemption attempt. Produces a compliance verdict and net-revenue-to-host on the same screen.

F.S. § 125.0104 (Tourist Development Tax)

Florida Tourist Development Tax Calculator

Compute the all-in Florida lodging tax stack on a transient rental — the 6% state sales tax under F.S. § 212.03, the county discretionary surtax under F.S. § 212.055, the county Tourist Development Tax (TDT, the 'bed tax') under F.S. § 125.0104, and (for Miami-Dade only) the 2% Convention Development Tax under F.S. § 212.0305. Handles the 6-month non-transient cutoff under F.S. § 212.03(7), the statutory exemptions for permanent residents / government / 501(c)(3) nonprofits, and the per-stay tax math that hosts on Airbnb, VRBO, and direct-booking pro-formas need to size guest invoices correctly. County-by-county TDT rates from 4% to 6% reflect each county's current ordinance.

Smith Travel Research (STR

Hotel RevPAR / ADR / Occupancy Reconciliation Calculator

Compute the three industry-standard rooms KPIs every hotel GM, revenue manager, and asset manager reads first: Average Daily Rate (ADR), occupancy, and Revenue Per Available Room (RevPAR). Reconciles RevPAR two ways — direct from total revenue and via the ADR × Occupancy identity — to surface PMS data-feed issues. Computes Revenue Generation Index (RGI) against a supplied competitive-set ADR using the Smith Travel Research (STR) convention. Standard rooms-only computation; F&B, spa, and ancillary revenue are not included. Use for daily flash reports, weekly forecasts, monthly STAR-equivalent benchmarking, and asset-management oversight on small hotels, B&Bs, and boutique inns.

PAII (Professional Association of Innkeepers International) Industry Study of Operations and Finance — biennial owner-operator survey covering ADR

Bed-and-Breakfast / Boutique-Inn Breakeven Occupancy Calculator

Compute the breakeven occupancy a bed-and-breakfast or boutique inn needs to cover its full monthly fixed-cost stack — mortgage or lease, commercial insurance, property tax, utilities, innkeeper salary or owner draw, software subscriptions, and marketing baseline — given an Average Daily Rate (ADR) and the per-room-night variable cost (breakfast COGS, linen, amenities, OTA commission, credit card processing). Returns contribution margin per room-night, breakeven room-nights per month, breakeven occupancy as a percentage, and projected monthly and annual profit at a target occupancy. Calibrated against PAII (Professional Association of Innkeepers International) industry survey ranges for owner-operated B&Bs.

Kalibri Labs Demand360 channel-mix and revenue contribution analysis by booking source — the standard data source for cost of customer acquisition by channel in the U.S. hotel industry

Hotel OTA Commission vs Direct Bookings Calculator

Compare the per-booking economics of online travel agency (OTA) channels (Expedia, Booking.com, Airbnb, Hotels.com) against direct-channel bookings (Google Ads, SEO, loyalty program). Returns net retained per booking on each channel, the direct-marketing breakeven cost-per-booking (the spend ceiling before OTA matches direct), the annualized commission and marketing line at a given booking count and channel mix, and a sensitivity table at 0%, 25%, 50%, 75%, 100% direct share. Calibrated against Kalibri Labs Demand360 channel-mix research showing direct bookings typically deliver $20-$80 more per-booking profitable contribution than OTA for branded hotels. Tool for small-hotel and B&B revenue managers evaluating channel-mix strategy.

Fla. Stat. § 212.03 — Transient Rentals Tax (Florida's 6% state base on lodging under 6 months)

Hotel Occupancy Tax / Bed Tax / Transient Lodging Tax Calculator

Decompose the stacked transient occupancy tax (TOT) / bed tax / hotel occupancy tax on a U.S. hotel, B&B, or boutique inn room-night. Itemizes the state lodging tax, county TOT or tourist development tax, city TOT, tourism improvement district (TID) assessment, and any special tax (resort district, convention center, stadium) into separate layers. Returns the total tax per night, the effective tax rate as a percentage, and the projected annual tax obligation at a supplied annual room-nights-sold figure. Cites Fla. Stat. § 212.03 (Transient Rentals Tax), Cal. Rev. & Tax. Code § 7280 (TOT enabling authority), and Texas Tax Code Chapter 156 (Hotel Occupancy Tax) as examples. Tool for verifying remittance correctness against state and county revenue department guidance; not a substitute for a CPA or registered tax professional.