Any non-refundable amount that the guest is required to pay as a condition of occupying the property is subject to the Tourist Development Tax. This includes, but is not limited to, nightly rate, pet fees, reservation/administration fees, resort fees, cleaning fees, membership fees, and mandatory travel insurance.
For example, if your advertisement states "$1,000.00 a week plus a cleaning fee of $150.00," then the taxable amount is $1,150.00.