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

Ordinance #103, adopted June 15, 1976 and effective January 1, 1977, levies the 5% excise tax on "all persons engaged in the business of providing rooms for dwelling, lodging or sleeping purposes to transient guests, whether or not membership is required for the use of the accommodations" (Section 3(a)). A "transient guest" is any natural person staying fewer than 30 consecutive days (Section 2(f)). Hospitals, nursing homes, and religious, charitable or educational nonprofits whose earnings do not benefit private shareholders owe no tax (Section 3(b)).

Operators can claim a 100% credit, capped at $750 per quarter, for money spent on hotel and motel promotion or tourism advertising, but must file a supporting affidavit with their quarterly report (Section 3(c)-(d)). Collectors must file a report with the County Treasurer within 30 days after each calendar quarter showing total accommodations charges and tax collected, and remit payment at the same time (Section 5(a)). Unpaid tax accrues interest at 1% per month until paid (Section 5(b)). The County Treasurer administers and enforces the ordinance and may set rules to collect the tax, recovering actual collection costs from the proceeds (Section 6). The ordinance has been amended five times since adoption, most recently effective July 26, 2011.