Kent County, MI Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County tax rate
- 8% (since Jan 1, 2025)
- Prior rate
- 5%
- Legal authority
- Public Act 263 of 1974
- Exempt stays
- 30+ consecutive days
- State use tax
- 6% additional
Summary
Kent County levies an 8% lodging (hotel/motel) excise tax, effective January 1, 2025, on anyone providing accommodations to transient guests, short-term rentals included. Stays of 30 or more consecutive days are exempt. This is on top of Michigan's 6% use tax.
All persons engaged in the business of providing accommodations for dwelling, sleeping or lodging for transient guest. Current rate is 8%, effective January 1, 2025. Any guest that stays 30+ consecutive days is considered tax exempt.
Full Breakdown
Under Public Act 263 of 1974, the Kent County Treasurer collects a lodging excise tax from 'all persons engaged in the business of providing accommodations for dwelling, sleeping or lodging for transient guest.' Voters approved raising the rate from 5% to 8% at the August 2024 election, effective January 1, 2025, to fund sports and entertainment facilities. Operators file with the county monthly (quarterly on request), with payment due the 15th of the following month. Short-term rentals renting for under 30 consecutive days must collect and remit this county tax in addition to Michigan's statewide 6% use tax on transient accommodations.
Violations & Fines
The Kent County Treasurer collects and enforces the excise tax; unpaid or under-reported tax accrues penalties and interest and can be pursued as a county debt against the operator.
Frequently Asked Questions
Do Airbnb/VRBO hosts owe the county tax?
When is the county tax due?
Sources & Official References
Other rules in Kent County
How Kent County compares: Cities with the Highest Short-Term Rental Taxes·Compare Kent County to another location·View the Michigan short-term rentals overview
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