Transient Occupancy Tax: Detroit vs Westland
How do transient occupancy tax rules compare between Detroit, MI and Westland, MI?
Detroit and Westland have similar restriction levels.
Detroit, MI
Wayne County
Detroit hotel guests pay roughly 15% in combined taxes: 6% Michigan sales tax, 2% Detroit excise, 5% Stadium District tax, and 2% Tourism Improvement Authority assessment, layered on the room rate.
View full Detroit rules →Westland, MI
Wayne County
Wayne County imposes a 5 percent accommodations excise tax on hotel and short-term lodging stays, stacking with Michigan's 6 percent use tax for an effective rate near 11 percent. Revenue funds Detroit Cobo Center and stadium debt; airport hotels face additional 1 percent assessment.
View full Westland rules →Key Facts Comparison
| Fact | Detroit | Westland |
|---|---|---|
| Combined tax rate | Approximately 15% | - |
| City excise | 2% (MCL 141.861) | - |
| MI sales tax | 6% statewide | - |
| Stay threshold | Under 30 days | - |
| Remittance | Monthly to Treasury | - |
| Wayne County rate | - | 5 percent |
| State use tax | - | 6 percent additional |
| Combined rate | - | About 11 percent |
| 30-day exemption | - | Long stays exempt |
Highlighted rows indicate differences between cities.
Detroit FAQ
Do short-term rentals owe the same hotel taxes?
Yes, commercial STRs under 30 nights typically owe the same layered excise and sales taxes, though Airbnb collects some automatically. Hosts should verify with the Michigan Treasury.
Are stays over 30 days exempt?
Yes, lodging rentals continuous beyond 30 days are not transient and generally fall outside the hotel excise framework, though documentation is required.
Westland FAQ
Does Airbnb collect Wayne County hotel tax automatically?
Yes. Airbnb and VRBO remit the 5 percent county and 6 percent state taxes on Michigan stays under 30 days. Hosts on smaller platforms must remit themselves.
Why is my Detroit hotel bill so high in taxes?
Detroit hotels stack a 5 percent county tax, 6 percent state use tax, and 2 percent convention excise, totaling about 13 percent. Funds support stadiums and the convention center.
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