Wayne County imposes a 5 percent accommodations excise tax on hotel and short-term lodging stays, stacking with Michigan's 6 percent use tax for an effective rate near 11 percent. Revenue funds Detroit Cobo Center and stadium debt; airport hotels face additional 1 percent assessment.
Wayne County's accommodations tax under PA 1974-263 (MCL §141.861+) charges 5 percent on hotel, motel, and short-term rental stays under 30 days. Michigan's 6 percent use tax applies on top. Detroit hotels also face a 2 percent convention facility excise. Airbnb and VRBO collect and remit on behalf of hosts under 2018 platform agreements with Michigan Treasury. Revenue funds the Detroit Cobo Hall (now Huntington Place) convention center, Ford Field, and Comerica Park debt service. Stays exceeding 30 consecutive days are exempt as they convert to residential tenancy. Wayne County Treasurer enforces collection; non-remittance triggers tax liens and license revocation.
Failure to collect or remit hotel taxes is a state misdemeanor with treble damages plus interest and possible liquor license revocation for hotel operators.
Dearborn, MI
Dearborn short-term rental hosts must collect Michigan 6 percent Use Tax on transient lodging and may owe Wayne County hotel/motel tax; Dearborn itself does ...
Dearborn, MI
Dearborn treats short-term rentals under its rental certificate and zoning rules; hosts should verify licensing, inspection, and zoning compliance with the P...
See how Dearborn's transient occupancy tax rules stack up against other locations.
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