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.
Wayne County, MI
Michigan charges 6 percent state use tax on lodging. Wayne County imposes a convention and tourism excise tax up to 5 percent on Detroit-area hotels and STRs...
Wayne County, MI
No county-level STR licensing framework for unincorporated Wayne County. Michigan does not regulate STRs at the state level beyond sales tax requirements. Un...
See how Wayne County's transient occupancy tax rules stack up against other locations.
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