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
Montebello, CA: Montebello Transient Occupancy Tax Rate
Heavy RestrictionsIn the City of Montebello, every hotel guest pays a transient occupancy tax of thirty-seven percent of the rent charged, collected by the operator under Montebello Municipal Code…
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…
Auburn, AL: Auburn Hotel and Lodging Tax Rate
Some RestrictionsAuburn levies a 7 percent lodging tax on rooms rented to transients for stays under 180 consecutive days at hotels, motels, inns, apartments, condos and tourist camps, one-seventh of…
Bessemer, AL: Bessemer Hotel Lodging Tax Rate: 6%
Some RestrictionsBessemer taxes hotel, motel and other transient lodging charges at six percent inside the city limits, and half that rate, three percent, in the police jurisdiction just outside city…
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…
Decatur, AL: Hotel and Lodging Tax in Decatur, Alabama
Some RestrictionsThe City of Decatur, Alabama, taxes room rentals to transients at 7 percent of the room charge, adds 3 percent for recreation and economic development, and adds $2.00 per rented room…
Cities & Counties with Transient Occupancy Tax Rules
747 locations
Alabama
California
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.