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

Under Section 5 of the County of Muskegon Accommodations Ordinance (Amended Ordinance No. 2013-406, adopted October 22, 2013, effective December 15, 2013), a 5% tax applies to the total charge for accommodations collected from any person engaged in the business of providing rooms for dwelling, lodging or sleeping purposes to transient guests, regardless of whether membership is required to use the accommodations. Hospitals and nursing homes are the only stated exemption. One-fifth of the revenue collected is appropriated to the convention and visitors bureau under terms set by the County Board of Commissioners; the rest funds collection expenses and tourism promotion, the ordinance's stated purpose under Section 3.

Operators who collect year-round must file a report with the County Administrator by the 15th of each month covering the prior month's receipts (Section 7A); operators open less than 12 months a year file quarterly, by the 15th of the month after March, June, September or December (Section 7B). Reports must show total consideration paid for accommodations and the tax due (Section 7C), and payment is due when the report is filed, by bank draft, check, cashier's check, money order, certificate of deposit or cash paid to the County Treasurer; a non-cash remittance is not a final discharge of liability until it clears (Section 7D).

The Administrator, defined in Section 4B as the county administrator or a designee, enforces the ordinance, audits records with reasonable notice, and may adopt collection rules and regulations subject to Board approval (Section 8). The Administrator may also abate part of the tax as an economic incentive for new construction, for a limited time and amount, with a written recommendation and Board approval (Section 11B), and may waive Section 10 penalties on a late report shown to result from reasonable cause rather than willful neglect (Section 11A).

The county may contract with an outside entity to administer the tax (Section 9), and the tax is cumulative on top of any other taxes, charges or fees owed (Section 12). 861 et seq. A. 263).