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

The County of Muskegon Accommodations Ordinance (Amended Ordinance No. 2013-406) defines who owes its 5% lodging excise tax in terms that reach short-term rental operators, not just hotels. Section 4F defines a "transient guest" as a natural person staying less than thirty (30) consecutive days, the standard threshold that separates a taxable short-term booking from a long-term tenancy. Section 4A defines "accommodations" as the room or other space provided for sleeping, including furnishings and other accessories, but not food and beverages, and Section 5A imposes the tax on all persons engaged in the business of providing such rooms to transient guests "whether or not membership is required for the use of the accommodations," language broad enough to cover an individual host renting a house or room through an online platform, not only a licensed hotel or motel.

, by April 15, July 15, October 15 and January 15), rather than the monthly filing Section 7A requires of year-round operators. Every report must show the total consideration collected for accommodations in the period, the tax due, and any other information the Administrator reasonably requires (Section 7C), and payment is due when the report is filed, remitted to the County Treasurer in cash, check, bank draft, cashier's check, money order or certificate of deposit (Section 7D). The Administrator, per Section 8, may audit a host's books and records on reasonable notice to confirm a filed report or determine tax owed, and may abate part of the tax as a limited economic incentive with Board approval (Section 11B). and is cumulative on top of any other taxes or fees a rental host owes (Section 12).