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

Short-term rental operators in Wayne County must collect multiple lodging taxes. The Michigan use tax under MCL 205.93a applies at 6 percent to stays of less than 30 days. Wayne County imposes an excise tax of up to 5 percent on transient accommodations under PA 263 of 1974 (the Community Convention or Tourism Marketing Act) to fund the Detroit Metro Convention and Visitors Bureau. Detroit may also impose a hotel accommodations tax on top of these under PA 180 of 1980 applicable to operations within the city limits. Airbnb and Vrbo collect and remit state use tax automatically for Michigan hosts but may not always collect county or city excise taxes; hosts remain responsible for any gap. Registration with the Michigan Department of Treasury for a sales and use tax account is required. Wayne County operates its own convention facility taxes separately. Failure to collect or remit carries penalties of up to 25 percent plus interest. Hosts should verify current rates with the Michigan Treasury and Wayne County Treasurer before pricing listings.