Flint, MI Short-Term Rentals: Taxes & Fees (2026)

Three tax obligations stack on every Flint STR booking under 30 days. (1) Michigan Use Tax on accommodations: MCL 205.93a imposes a 6% Use Tax on 'rooms or lodging furnished by hotelkeepers, motel operators, or other persons furnishing accommodations,' which the Michigan Department of Treasury has confirmed applies to Airbnb, VRBO, and similar STR rentals for stays less than 30 days (Revenue Administrative Bulletin 2017-13 and successor guidance). Airbnb has a voluntary collection agreement with the Michigan Department of Treasury that auto-remits the 6% on its bookings; VRBO and direct bookings are the operator's responsibility. (2) Genesee County accommodations excise tax: the Hotel-Motel Tax Act, MCL 141.861 et seq., authorizes counties with populations under 700,000 (Genesee County qualifies) to impose an excise tax on accommodations charges. Genesee County's current rate is 5%, administered by the Genesee County Treasurer with revenue dedicated to convention and tourism promotion. The County tax applies to the same 'less than 30 days' bookings as the state tax. (3) Flint does not impose a separate municipal occupancy tax. Stays of 30 consecutive days or more by the same guest are exempt under both the Michigan Use Tax and the County excise tax. Operators must register with the Department of Treasury (Form 518) for the state tax and with the Genesee County Treasurer for the county tax before their first booking.