Who has to file County lodging taxes?

Every establishment maintained, used, or held out to the public to be a hotel/motel or bed and breakfast where sleeping accommodations are offered to guest is required to file monthly on a Hotel/Motel Transient Occupancy Tax form.

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1. What is County lodging tax?
2. Who has to file County lodging taxes?
3. Are churches, non-profit organizations and schools exempt from paying Hotel/Motel lodging tax?
4. Where can I get Hotel/Motel Transient Occupancy Tax forms?
5. When is the County lodging tax filed/due?