Short-term rental operators in Flint must collect the Michigan 6% Use Tax on accommodations under MCL 205.93a (administered by the Michigan Department of Treasury) and the Genesee County accommodations excise tax authorized by the Hotel-Motel Tax Act, MCL 141.861 et seq. (currently 5% in Genesee County). The combined rate is 11% on every stay of less than 30 consecutive days. Stays of 30 days or more by the same guest are exempt from both.
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.
Failure to register and remit Michigan Use Tax under MCL 205.93a triggers Department of Treasury assessment plus penalty and interest under MCL 205.23; willful evasion can be charged as a felony under MCL 205.27. Failure to remit the Genesee County accommodations tax carries penalty and interest under the county ordinance and can lead to assessment by the County Treasurer. Continued nonpayment exposes the property to a tax lien.
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