What are substantial services provided as part of a rental property?

Substantial services are:

1. Services you provide to your guests that are more than what is needed to maintain the rental property and
2. Primarily for your guest's convenience and make up a significant part of the guest's rental payments

Examples of substantial services:

• Maid service
• Cleaning your guest's room daily
• Changing linen
• Guest tours and outings
• Providing Meals
• Providing entertainment
• Transportation for your guest

Substantial services do NOT include:

• Providing heat and light
• Cleaning of public areas
• Trash collection
• Providing internet
• Paying utilities like water gas, or HOA dues