Bridgeport, CT Hotels & Lodging: Transient Occupancy Tax (2026)

A guest at a Bridgeport hotel pays the state sales tax that CGS § 12-407(2)(h) places on hotel and lodging house rooms, and nothing more. The city adds no separate levy on top. 050 changes is where part of that state money ends up. Through a formal election under CGS § 7-136b, Bridgeport claims the portion of the sales tax imposed on sales by any hotel or lodging house located within the boundaries of the city that equals four and one-half percent of those sales.

The state comptroller pays that share over to the city. The election also locks in how the money may be spent. Under the purposes stated in CGS § 7-136c, every dollar goes to the Convention and Visitors Commission, to be used solely for promoting conventions, recreation, tourists, marketing and other related economic activity in the city. It cannot be diverted into general city spending. For hotel operators, day-to-day compliance does not change at all: they remit the underlying state sales tax to DRS the same as any retailer, and the city's cut follows the statutory formula behind the scenes.

The only geographic question the ordinance asks is whether the hotel or lodging house sits within Bridgeport's boundaries; if it does, its room sales feed the city's share.