Hotel and Restaurant Taxes by State
Notes:
Special districts may include bond districts, transit districts, tax increment districts, or other state-authorized districts.
1State requires counties/parishes and municipalities to seek authorization from the statehouse.
2Delaware and New Mexico levy a gross receipts tax in lieu of sales taxes.
3Kansas only allows municipalities to adopt hotel taxes if the county they are in does not have a hotel tax on the books.
4Montana requires a population of fewer than 5,500 full-time residents to qualify as a resort community.
5Oklahoma prohibits counties with a population with a population over 200,000 from levying hotel taxes.
6Municipalities in Rhode Island must administer and collect their own sales tax, and as a result only two participate.
7Municipalities in South Dakota may also levy a gross receipts tax on restaurants, bars, lodging, and admissions.
8Texas local governments have a combined maximum rate of 2% for all sub-state level governments.
9Wisconsin law contains multiple exemptions that allow counties to levy various taxes on hotels, though this is not universal among counties.
Special districts may include bond districts, transit districts, tax increment districts, or other state-authorized districts.
1State requires counties/parishes and municipalities to seek authorization from the statehouse.
2Delaware and New Mexico levy a gross receipts tax in lieu of sales taxes.
3Kansas only allows municipalities to adopt hotel taxes if the county they are in does not have a hotel tax on the books.
4Montana requires a population of fewer than 5,500 full-time residents to qualify as a resort community.
5Oklahoma prohibits counties with a population with a population over 200,000 from levying hotel taxes.
6Municipalities in Rhode Island must administer and collect their own sales tax, and as a result only two participate.
7Municipalities in South Dakota may also levy a gross receipts tax on restaurants, bars, lodging, and admissions.
8Texas local governments have a combined maximum rate of 2% for all sub-state level governments.
9Wisconsin law contains multiple exemptions that allow counties to levy various taxes on hotels, though this is not universal among counties.