Kent County, MI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 8% of the room charge
- Covered guest
- Stays under 30 consecutive days
- Filing deadline
- 15th of each month
- Late interest
- 1% per month unpaid
- Penalty cap
- 25% of unpaid tax
- Criminal penalty
- Up to $500 fine or 90 days jail
- Tax sunset
- Continues through Dec. 31, 2065
Summary
Kent County levies an 8% excise tax on any business renting rooms for dwelling, lodging, or sleeping to transient guests, meaning anyone staying fewer than 30 consecutive days. The Lodging Excise Tax Ordinance, reenacted August 22, 2024 and effective January 1, 2025, funds convention and entertainment facilities and runs through December 31, 2065.
A tax is hereby levied and assessed on each person engaged in the business of providing accommodations for dwelling, lodging, or sleeping purposes for transient guests. The tax levied, assessed, and collected hereunder shall be at a rate of eight percent (8%) of the total charge for the accommodations, dwelling, lodging, or sleeping purposes for transient guests subject to Act 263, Public Acts of Michigan, 1974, as amended, and this Ordinance.
Full Breakdown
01(f) as a natural person staying less than thirty consecutive days. ), and the current ordinance re-enacts and replaces the county's original 1975 tax, with the rate itself amended in 1989, 1990, 2001, and again on August 22, 2024. 02 exempts hospitals, nursing homes, and nonprofit religious, charitable, or educational organizations where no earnings benefit a private shareholder. 06, open to the Administrator's inspection on reasonable notice. 01, and administers and enforces the ordinance without compensation tied to how much tax is collected. The levy is set to continue through December 31, 2065, but the county's authority to enforce and collect on obligations arising before that date does not end on the sunset date.
Violations & Fines
Late payment draws 1% monthly interest under Section 4.04, plus a separate penalty of 5% of the unpaid tax per month, capped at 25% of the unpaid amount, under Section 5.01. Any person violating the ordinance, including failing to report, pay, or keep required records, is guilty of a misdemeanor under Section 5.02, punishable by a fine of up to $500, up to 90 days in the county jail, or both, and the Administrator may seek a summons through the Kent County courts under Section 5.03.
Frequently Asked Questions
Does Kent County's lodging tax apply to short-term rentals?
How much is the Kent County hotel tax and how long does it run?
What happens if a lodging operator pays the tax late?
Who collects and enforces Kent County's lodging tax?
Sources & Official References
Other rules in Kent County
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