Lodging tax requirements vary widely from state to state and even between different taxing jurisdictions within the same state. Here’s a look at how each state refers to its lodging taxes, state tax rates, and lengths of rentals subject to short-term lodging tax.
as of September 3, 2021
5% state lodging tax for 16 Mountain Lake counties
4% state lodging tax for all other counties
Cities and counties levy additional local lodging taxes
Cities and boroughs (counties) levy local sales and lodging taxes
Each county levies additional TPT
Cities levy additional TPT plus local hotel/motel tax
Each county levies additional sales tax
Certain cities levy additional hotel or tourism tax
Each city or county levies its own local tourist occupancy tax (TOT)
Counties levy additional sales tax, plus many counties levy additional lodging taxes
Cities levy local sales and/or lodging taxes
No additional city or county taxes
Most counties levy additional sales surtax, plus most counties levy additional county tourist tax
City taxes are rare in Florida; only a few cities levy additional taxes
Each county levies additional sales taxes
Most cities and counties levy additional lodging or hotel taxes
90 days or less
(some counties have shorter rules for the local hotel tax)
Certain cities levy a local sales tax or hotel/room tax
Most cities and counties levy additional hotel taxes
Most counties levy additional innkeeper's tax
Most counties levy additional hotel tax
Some cities also levy additional hotel taxes
Cities and counties commonly levy additional sales taxes and transient room taxes
Certain cities and counties levy additional transient room taxes
Cities and counties levy additional local sales taxes and hotel taxes
Many cities and counties levy additional accommodation and hotel taxes
Cities levy additional room occupancy tax
Cities and counties levy additional sales tax
Certain cities and counties levy additional lodging tax
Certain cities and counties levy additional lodging and tourism taxes
Cities and counties levy additional sales tax
Certain cities and counties levy additional hotel, tourism, or special district taxes
Most cities and counties levy additional sales tax and local lodging taxes
Each city or county levies its own room occupancy or lodging tax
Most cities have additional local occupancy tax
Each city or county levies its own gross receipts tax
Certain cities and counties levy an additional lodger's tax
Each county levies an additional sales tax
Most counties levy a local hotel occupancy tax
Certain cities levy additional sales and hotel taxes
Nightly taxes for NYC
Each county levies an additional sales tax
Most counties and a few cities levy a local room occupancy tax
Most cities and counties levy additional sales and lodging taxes
Each county levies additional sales tax, some counties levy additional hotel tax
Certain cities levy additional hotel taxes
Each city or county levies a local transient room tax
Each county levies additional hotel tax
A few cities levy additional hotel tax
7% state sales tax, plus 6% state hotel tax, (13%) if renting a hotel or room.
7% state sales tax, plus 1% state hotel tax, (8%) if renting a whole house
Most counties and certain cities levy additional sales taxes
Most cities and counties levy additional accommodations taxes
Certain cities and counties levy additional sales and gross receipts taxes
Each county levies additional sales tax
Most cities and counties levy additional hotel or accommodation taxes
Gross receipts taxes are common
Many cities and counties levy additional hotel tax
Certain areas have extra territorial tax jurisdictions in which hotel tax is applicable
Cities and counties levy multiple additional sales taxes
Counties, and certain cities, levy additional transient room tax
A few cities levy additional local option tax
Cities and counties may levy additional sales taxes and transient lodging taxes
Cities and counties levy additional sales taxes and hotel/motel taxes
Certain cities and counties levy additional hotel/motel tax
Counties levy additional sales tax
Certain cities, counties and resort areas levy additional room taxes
Certain cities and counties levy additional sales and lodging taxes
A few areas levy a resort district tax
