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

Three tax obligations stack on every Wyoming, MI short-term rental 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 consecutive days. 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) Kent County accommodations excise tax: the Hotel-Motel Tax Act, MCL 141.861 et seq. (Public Act 263 of 1974), authorizes Michigan counties to impose an excise tax on accommodations charges. Kent County's lodging excise tax is currently 8%, with revenue dedicated under MCL 141.864 to convention and tourism promotion (administered locally; Experience Grand Rapids is the principal funded entity). The county tax applies to the same 'less than 30 days' bookings as the state tax. (3) The City of Wyoming 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 Kent County administrator for the county tax before their first booking; hosts should confirm the current registration procedure and remittance schedule directly with Kent County Fiscal Services.