Transient Occupancy Tax
Hotels & Lodging
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
How Transient Occupancy Tax Rules Differ by Place
Iowa City, IA: Iowa City Hotel and Motel Tax
Heavy RestrictionsHotels and other transient lodging in Iowa City must collect the Iowa state 5% hotel and motel tax under Iowa Code §423A.3 plus the Iowa City 7% local hotel and motel tax authorized by…
Birmingham, AL: Birmingham Hotel Lodging Tax: 6.5% Plus $3/Night
Some RestrictionsBirmingham taxes hotel, motel and other transient lodging at 6.5% of the room charge plus a flat $3.00 per room per night. Operators must hold a city license and file monthly returns…
Hoover, AL: Hoover Hotel Occupancy Tax
Some RestrictionsHoover charges a 3% lodging tax plus a flat $2 per room, per night on hotel, motel, and short-term rooms rented to transients inside the city.
Huntsville, AL: Huntsville Hotel Lodging Tax
Some RestrictionsHuntsville charges a 9% lodging tax plus $2 per room per day on hotels, motels, and similar transient accommodations citywide.
Lee County, AL: Lee County Hotel Occupancy Tax Rate
Some RestrictionsLee County levies a 2 percent privilege tax on every room, lodging, or accommodation rented to a transient at a hotel, motel, inn, tourist court, or any other place regularly renting…
Madison County, AL: Madison County Transient Lodging Tax
Some RestrictionsMadison County levies a 1 percent privilege and license tax on every hotel, motel, inn, tourist camp, tourist cabin, and any other place that regularly rents rooms or lodging to…
Cities & Counties with Transient Occupancy Tax Rules
408 locations
Alabama
Other Hotels & Lodging Topics
Hotel Worker Retention
Ordinances requiring buyers of hotels to retain existing staff for a transition period (LA Worker Retention Ordinance), including covered properties and remedies.
Hotel Living Wage
Industry-specific minimum wages for hotel workers above the citywide floor (LAMC §186.00), covered hotel sizes, and tipped-worker rules.