The short answer
- Tax returns, payments and surcharges: Accounts Receivable, ar@caymanislands.ky, 345-949-0623.
- Licence applications, renewals and inspections: the licensing pages on ourcayman.ky, which list the current contacts.
- Paying in person: the tax collection desk on the first floor of the Government Administration Building.
Hosts.ky is not part of, or affiliated with, the Department of Tourism (DoT). This guide collects what hosts need from public sources - DoT's own website is the final word, and contact details can change.
Which team handles what
DoT is the government department that promotes Cayman as a destination, and it also regulates and taxes tourist accommodation - including Airbnb and other short-term rentals. For a host, two parts of it matter:
| You need to | Who deals with it |
|---|---|
| Send a monthly return, confirm a payment, ask about a surcharge | Accounts Receivable |
| Apply for or renew a Tourism Accommodation Licence | DoT licensing, for the Hotels Licensing Board |
| Book an inspection | DoT licensing, plus Environmental Health and the Fire Service for their checks |
| Report a change of owner or operator | DoT licensing - it needs a new application |
Tax returns and payments
Accounts Receivable receives the Tourist Accommodation Tax return and matches it to your payment. DoT's how to pay taxes guidance asks you to email the return and your guest folios or booking receipts to ar@caymanislands.ky first, then confirm with Accounts Receivable (345-949-0623) before you pay. Contact them to:
- send each month's return - including a nil return for a month with no check-outs;
- get the payment details for a transfer or ACH, and confirm a payment arrived;
- correct a return you have already sent;
- ask how to treat a charge that does not fit the form neatly.
Ask for the bank details directly rather than copying them from a website or an old email - this guide deliberately does not publish them. The guide to the DoT form covers what goes on the return itself.
Licences and inspections
Under the Tourism Law, nobody may operate or advertise tourist accommodation without a licence from the Hotels Licensing Board, issued through DoT. Applications, annual renewals and inspection bookings go through DoT's licensing team; the current forms and contacts are on ourcayman.ky. Things to know before you get in touch:
- Three inspections apply - DoT, the Department of Environmental Health and the Fire Service - and all repeat every year.
- DoT asks hosts to book renewal inspections by 1 May. Licences expire on 31 August and you must be licensed on 1 September.
- A licence does not pass to a buyer; a new operator applies afresh.
The licence guide covers fees and timing, and the guide to starting an Airbnb in Cayman puts the steps in order.
Where the offices are
On 18 March 2026 DoT moved its head office from the Government Administration Building to the third floor of SIX, Cricket Square, according to its relocation notice (also reported by Radio Cayman). Two points from that notice matter for hosts:
- The Tourism Accommodation Tax collection desk stayed on the first floor of the Government Administration Building.
- Email addresses and phone numbers did not change.
Opening hours are not given here because we could not confirm current ones. Check ourcayman.ky or call before visiting, especially near a deadline or a public holiday.
Writing an email that gets answered
DoT deals with a lot of operators. An email it can act on without writing back for details gets a faster answer. Include:
- A clear subject: your licence number or property name, and the month or question - for example "October 2026 return - Sea Grape Cottage".
- Who you are: the operator name and property address as they appear on your licence.
- The period: which month's return, and whether you file monthly or every two months.
- The documents: the return, the booking receipts, and proof for any exempt guest.
- One question per email, stated in the first line.
- A phone number - many questions are settled faster by a call back.
Send it early. If you are writing about the current month's return, do it well before the 28th - an unanswered question does not move the deadline, and a late payment carries an automatic 20% surcharge. The deadlines calendar lists each date.
Keeping a record
Keep every email you send DoT and every reply, with the return and proof of payment for that month. If a question ever comes up about a past period - or you changed how you charge the tax and want to show why - that trail is what you will need.
Hosts.ky keeps each month's return with its stays and reminds you before every file-by date, so the email to Accounts Receivable is ready to send with the right attachments.