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.
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Wayne County, MI
Wayne County does not regulate residential fence heights. Under Michigan's Zoning Enabling Act (MCL 125.3101 et seq.), zoning authority over fences rests wit...
Wayne County, MI
Residential pool safety in Wayne County is governed by the Michigan Residential Code (Appendix G, adopted under Public Act 230 of 1972), which is enforced lo...
Wayne County, MI
Michigan has not adopted IRC Appendix Q (Tiny Houses) statewide, and Wayne County does not set general zoning. Whether a tiny home is legal on a Wayne County...
Wayne County, MI
Wayne County itself does not regulate residential sheds in the dozens of incorporated cities and townships that make up nearly all of the county. Shed setbac...
Wayne County, MI
Michigan does not mandate E-Verify for private employers. Wayne County and Detroit have not adopted E-Verify ordinances. Federal contractors meeting FAR thre...
Wayne County, MI
Michigan is not a sanctuary state, but Detroit operates as a Welcoming City under 2017 Executive Order limiting police cooperation with ICE detainers absent ...
See how Wayne County's transient occupancy tax rules stack up against other locations.
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