Wayne County, MI Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 1% of accommodation gross receipts
- Who owes it
- Operators housing transient guests
- Companion tax
- 2% on short-term vehicle rentals
- Revenue use
- Stadium and land development fund
- Filing deadline
- 15th of each month
Summary
Wayne County levies a 1% excise tax on charges for accommodations provided to transient guests countywide, funding the stadium and land development fund.
(a)(2) A person engaged in the business of providing accommodations for dwelling, lodging or sleeping purposes in the county to transient guests, whether or not membership is required...(b)(2) One percent of the gross receipts received by a person subject to tax under subsection (a)(2) of this section from the charges imposed for the use or occupancy of accommodations provided in the county to transient guests, but excluding charges imposed as reimbursement for tax levied under the State Convention Facility Development Act...
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 31).
Full Breakdown
Under Wayne County Code Ch. 143, § 143-3, any person in the business of providing dwelling, lodging or sleeping accommodations to transient guests in the county owes a 1% excise tax on gross receipts from occupancy charges. A companion 2% tax applies to short-term motor-vehicle rentals under 30 days. Michigan's Charter County Act authorizes the levy (Ord. No. 96-471, eff. 1-1-97). Revenue is dedicated to the county's stadium and land development fund, not the general fund. Operators file monthly returns with the county treasurer or state treasury by the 15th of each month.
Violations & Fines
Unpaid excise tax becomes a lien on the business and is added to the delinquent property tax roll; the county treasurer administers collection, interest and penalties the same way the state administers its own taxes.
Frequently Asked Questions
Does this tax apply inside Detroit and other Wayne County cities?
Is this tax on top of the state hotel tax?
Sources & Official References
Other rules in Wayne County
Compare Wayne County to another location·View the Michigan hotels & lodging overview
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