Flint, MI Hotels & Lodging: Transient Occupancy Tax (2026)

Michigan's Hotel-Motel Tax Act, MCL 141.861 et seq., authorizes counties with populations under 700,000 to impose an excise tax on the consideration paid for hotel and motel rooms used by transient guests (defined as guests staying less than 30 consecutive days). Genesee County qualifies under the population threshold and currently imposes a 5% accommodations excise tax administered by the Genesee County Treasurer, with revenue dedicated to convention and tourism promotion as required by MCL 141.864. The tax applies to hotels, motels, inns, bed and breakfasts, and (per Michigan Department of Treasury guidance under the parallel state Use Tax) short-term rental dwellings rented for less than 30 consecutive days. The City of Flint does not impose its own separate municipal occupancy tax. Michigan's Use Tax on accommodations under MCL 205.93a applies on top of the Genesee County 5%, for a combined 11% rate on every taxable room-night in Flint. Hotels must register with both the Michigan Department of Treasury (Form 518) for the state tax and the Genesee County Treasurer for the county tax. Exemptions include stays of 30 consecutive days or more by the same guest, certain government and nonprofit stays under MCL 205.94, and stays paid directly by a tax-exempt organization with a properly executed exemption certificate.