2019 HVS Lodging Tax Report - USA

In the 8th annual Lodging Tax Report, HVS explores the current status and historical trends of lodging taxes in the USA. This updated version provides lodging tax rates/collections on all 50 US states and 150 US cities.
Thomas A. Hazinski

State and local governments charge lodging taxes on the short-term stays at hotels, motels, bed-and-breakfasts, and other lodging accommodations. The rate of lodging taxes across the United States varies at a state, county, and city-level.

Though the name of the tax may vary—lodging tax, transient tax, occupancy tax—the imposition of lodging taxes is a crucial funding source of revenue for a number of state and local governments. For example, average state lodging tax revenue grew at a rate of 2.92% from 2017 to 2018. Tax revenue from lodging comes from ad valorem lodging taxes and excise taxes—normally imposed as a flat dollar amount per night.
 


To analyze the distribution of lodging tax rates and collections across the United States, the HVS Lodging Tax Report discusses rate and revenue figures for 150 US cities. Using this data, we are able to report on trends in lodging tax policy and revenue. Further, we analyze the taxability of short-term home rentals—such as Airbnb and other services—to see how growth in the short-term home rental market supplements any decline in the lodging market.

Lodging taxes impact more than just visitors to a hotel as lodging taxes can be used for the funding of tourism agencies and public assembly venues such as convention centers across the US. Lodging tax trends are tied to the development of modern cities.

To learn more, the 2019 HVS Lodging Tax Report examines revenue and rate trends across all 50 US states and 150 US cities.
 

Thomas Hazinski is the Managing Director of HVS Convention, Sports, & Entertainment Facilities Consulting in Chicago, Illinois. His consulting practice is dedicated to the market and financial analysis of public assembly facilities. Mr. Hazinski has over 20 years of experience in the public policy arena, as both a public official and a consultant. He specializes in providing economic and financial research to public agencies involved in economic development initiatives. Before starting his consulting career, Mr. Hazinski served in several positions for the City of Chicago, including assistant budget director. Mr. Hazinski holds a master’s degree in public policy from the University of Chicago’s Harris School of Public Policy. Contact Tom at [email protected].
Joseph Hansel, MPP graduated from the University of Michigan and the Harris School of Public Policy at the University of Chicago. He is a Research Analyst for HVS Convention, Sports, & Entertainment Facilities Consulting and he serves as project manager for the Annual Lodging Tax study. Contact Joseph at [email protected]

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