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

The Kent County Hotel-Motel Tax Ordinance is enabled by Michigan Public Act 263 of 1974 -- the State Convention Facility Development Act / county accommodations tax statute applying to counties with population under 600,000 (MCL 141.861 et seq.). PA 263 authorizes the County Board of Commissioners to levy an excise tax on persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests. In 2024, Michigan House Bill 5048 amended PA 263 to permit Kent County to raise the maximum rate and to expand the list of eligible expenditures. Kent County voters approved the rate increase at the August 6, 2024 primary, and the Board of Commissioners implemented the new 8% rate effective January 1, 2025 (up from 5%). The Kent County Treasurer's Office administers the tax, including registration, the Monthly Report of Excise Tax form, online portal payments, ACH transfers, and audit/enforcement. Of the 8%, 4% (the original lodging-tax portion) funds Experience Grand Rapids, the county's destination marketing organization. Coverage includes hotels, motels, bed-and-breakfasts, and short-term rental hosts booking through Airbnb, Vrbo, Evolve, and similar platforms -- the Treasurer's portal explicitly lists Airbnb Inc. and Evolve Vacation Rental Network as registered lodging providers. A separate state-level obligation arises under the Michigan Use Tax Act, Public Act 94 of 1937 (MCL 205.91-.111): rooms or lodging furnished by hotels, motels, tourist homes, and "persons in the business of furnishing accommodations" are taxed at 6% under MCL 205.93a, and that obligation has applied to short-term rentals since Michigan Department of Treasury guidance clarified platform coverage. Stays of 30 or more consecutive days are exempt from both the Kent County 8% tax and the state 6% Use Tax on accommodations.