General excise and transient accommodations taxes paid may NOT be taken as a credit against your income tax liability. However, the general excise and transient accommodations taxes may be claimed as business expense deductions. NOTE: You may be required to pay estimated income taxes.
Use Form N-1 if you are an individual taxpayer, Form N-3 if a corporation, or Form N-5 if an estate or trust. For additional information, read the instructions on these forms which may be obtained from any district tax office.