Macomb County, MI Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County lodging tax
- None (pop. over 600k)
- Macomb population (2020)
- 881,217
- Michigan use tax on lodging
- 6%
- Exempt stay length
- Over 1 month
- Remit to
- MI Dept. of Treasury
Summary
Macomb County levies no local accommodations or hotel-motel excise tax; it is statutorily ineligible because its population exceeds 600,000. Short-term rentals of under one month are instead subject to Michigan's 6% state use tax on lodging.
The county board of commissioners of a county that has a population of less than 600,000 and that has a city with a population of not less than 40,000 may enact an ordinance to levy, assess, and collect an excise tax from all persons engaged in the business of providing rooms for dwelling, lodging, or sleeping purposes.
Full Breakdown
Michigan's Accommodations Tax Act (Act 263 of 1974) lets only certain counties levy a lodging excise tax: MCL 141.862(1) limits it to a county 'that has a population of less than 600,000.' Macomb County's 2020 census population was 881,217, so it is ineligible and imposes no county hotel-motel tax (eligible counties are limited, e.g., Kent, Washtenaw, Ingham). What applies is the Michigan use tax (MCL 205.93a): 6% on rooms furnished to transient guests, exempting only rentals 'for a continuous period of more than 1 month.' The host remits this to the Michigan Treasury; Airbnb and Vrbo typically remit it automatically. There is no additional local lodging tax on top of the state 6%.
Violations & Fines
There is no county lodging tax to violate. Failure to collect and remit the 6% Michigan use tax on taxable STR revenue is a state violation enforced by the Michigan Treasury, exposing the operator to back tax, penalties, and interest.
Frequently Asked Questions
Does Macomb County charge a hotel or Airbnb tax?
What lodging tax applies to a Macomb County STR?
Sources & Official References
Other rules in Macomb County
How Macomb County compares: Cities with the Highest Short-Term Rental Taxes·Compare Macomb County to another location·View the Michigan short-term rentals overview
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