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

Michigan's Hotel-Motel Tax Act, MCL 141.861 et seq. (Public Act 263 of 1974), authorizes Michigan counties to impose an excise tax on the consideration paid for hotel and motel rooms used by transient guests (defined as guests staying less than 30 consecutive days). Kent County uses this authority to impose an 8% accommodations excise tax administered by Kent County Fiscal Services, with revenue dedicated to convention and tourism promotion as required by MCL 141.864 (Experience Grand Rapids is the principal funded entity, supporting convention recruitment and visitor marketing throughout Kent County including Wyoming). The tax applies to hotels, motels, inns, bed and breakfasts, and (per Michigan Department of Treasury guidance under the parallel state Use Tax) short-term rental dwellings rented for less than 30 consecutive days. The City of Wyoming does not impose its own separate municipal occupancy tax. Michigan's Use Tax on accommodations under MCL 205.93a applies on top of the Kent County 8%, for a combined 14% rate on every taxable room-night in Wyoming. Hotels must register with both the Michigan Department of Treasury (Form 518) for the state tax and Kent County for the county tax. Exemptions include stays of 30 consecutive days or more by the same guest, certain government and nonprofit stays under MCL 205.94, and stays paid directly by a tax-exempt organization with a properly executed exemption certificate.