Do I pay Sales and Occupancy Tax on cleaning fees?

[Sean Wilt]

I know I will have gross revenue from rentals for income tax purposes which would include cleaning fees collected.  For income tax purposes, I know I can deduct the actual cleaning costs so that portion of revenue becomes essentially non-taxable.

My assumption is that I would NOT have to pay sales tax and/or hotel/motel tax on cleaning fees collected.  I'm sure there is likely is no way for local jurisdictions to police that anyway, but I want to do the right thing.  So, I plan to pay sales and occ taxes on the rental fee only, NOT the cleaning fee collected.

Am I right here?