Hotels & Lodging in Michigan (2026)
4 rules on the books across Michigan, 4 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Kent County
Some RestrictionsKent County levies an 8% excise tax on any business renting rooms for dwelling, lodging, or sleeping to transient…
Read full rule →Muskegon County
Some RestrictionsMuskegon County levies a 5% excise tax on every business renting rooms for dwelling, lodging or sleeping to transient…
Read full rule →Saginaw County
Some RestrictionsSaginaw County collects a 5% excise tax on every business that provides rooms for dwelling, lodging or sleeping…
Read full rule →Wayne County
Some RestrictionsWayne County levies a 1% excise tax on charges for accommodations provided to transient guests countywide, funding the…
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