HVS U.S. Lodging Tax Report 2014

In this third annual Lodging Tax Study, HVS Convention, Sports & Entertainment explores trends in the imposition of lodging taxes in the USA. This updated version provides lodging tax rates/collections in all 50 US states and across 150 US cities.


We respect your privacy. All of your personal information remains private.
HVS does not release any of your personal information to anyone.
Thomas Hazinski leads the HVS Convention, Sports & Entertainment Facilities Consulting practice (HVS CSE), which he founded in 2001. Tom advises state and local governments and private entities on the development of convention centers, sports facilities, performing arts centers, and many other types of public assembly facilities. HVS CSE provides feasibility studies, operational analysis, economic and fiscal impact analyses, and tax projections that support the issuance of public debt. Tom earned an advanced degree in Public Policy from the University of Chicago, where he has recently served as an adjunct professor, teaching a graduate level course in state and local finance. With seven years of governmental experience and over 25 years of consulting experience, he is a widely published industry leader. Tom has work on over 600 studies of public assembly facilities and mixed-use developments in nearly every state in the US. His extensive international experience includes hospitality and mixed-use projects in Europe, Asia, Africa, and the Middle East. Tom is also a leading expert on public/private partnerships in hotel development. Contact Tom at [email protected].  


  1. For all Arizona cities you did not include a note that the temporary 1% sales tax increase expired May 2013. A note was only included next to the state ranking for Arizona. All rates listed for Arizona cities are now 1 pt lower. Phoenix is now 12.27% instead of the 13.27% listed.

  2. Peter HopgoodOctober 7, 2014

    Excellent report. It would be very interesting to measure the impact of property/resort fees in addition to the government taxes.

  3. Robin BonnerJuly 20, 2015

    I book travel for our Grant Audit Team. Recently found that I need a list of Hotel Room Occupancy Tax rates. I'm hoping this may help in more accurately approximating the room rates for our team.

Submit a Question or Comment