Taxes & Fees: Kentwood vs Wyoming

What is the short-term rental tax rate in Kent County, MI?

Short-term rentals in Kent County (including Grand Rapids, Kentwood, Wyoming, Walker, Lowell, Rockford, and unincorporated townships) owe an 8% county accommodations tax on every rental of fewer than 30 consecutive days. That rate took effect January 1, 2025, after voters approved a 3-point increase on August 6, 2024 under the authority of 2024 House Bill 5048 amending Michigan Public Act 263 of 1974. Michigan's 6% state Use Tax (PA 94 of 1937, MCL 205.93a) applies on top, so the combined state-plus-county tax on a Kent County STR stay is roughly 14% of the room charge.

Do Airbnb and Vrbo hosts have to register with Kent County?

Yes. The Kent County Treasurer's Hotel-Motel Tax program requires every person in the business of providing accommodations -- explicitly including Airbnb, Vrbo, and Evolve Vacation Rental Network hosts -- to register with the Treasurer's Office, file the Monthly Report of Excise Tax form, and remit the 8% tax by the 15th of the month following collection. Quarterly filing is available on request. Even if your booking platform collects the tax for you, the host remains the legally responsible operator under PA 263 of 1974.

Are long-term stays exempt from the Kent County hotel tax?

Yes. Stays of 30 or more consecutive days by the same guest are exempt from the Kent County 8% accommodations tax. Per Kent County Treasurer FAQ guidance, this exemption only covers the same individual staying 30+ consecutive nights; rotating airline crews or other corporate stays do not qualify unless one person is in residence the entire 30-day stretch. Long-term rentals (30+ days) are likewise outside the state 6% Use Tax base for accommodations under MCL 205.93a.

Who administers the Kent County accommodations tax and where does the money go?

The Kent County Treasurer's Office administers the tax. Of the 8% rate effective January 1, 2025, the original 4% lodging-excise portion funds Experience Grand Rapids (the county's convention and visitors bureau), and the additional 4% authorized by 2024 HB 5048 funds eligible tourism-and-convention projects identified by the Board of Commissioners under PA 263 of 1974.

What hotel tax do I have to charge for my Wyoming, MI Airbnb?

14% total: 6% Michigan Use Tax on accommodations under MCL 205.93a plus the 8% Kent County accommodations excise tax authorized by MCL 141.861 et seq. (Public Act 263 of 1974). Airbnb's voluntary collection agreement with the Michigan Department of Treasury remits the state 6% automatically; the Kent County 8% and any non-Airbnb bookings are the host's responsibility. Stays of 30 consecutive days or longer by the same guest are exempt from both.

How do I register for the Kent County lodging tax?

Contact Kent County Fiscal Services to register before your first booking and to get the current return form. Kent County's lodging excise tax is authorized by the Michigan Hotel-Motel Tax Act, MCL 141.861 et seq. (Public Act 263 of 1974), with revenue dedicated under MCL 141.864 to convention and tourism promotion. Operators file periodic returns and remit the 8% county tax with each return. Even zero-activity months may require a zero return.