Lodging Tax Guide by State 2026: What Every US Host Should Know

19 April 2026 · Reading time ~8 min · Tax & Compliance

Paolo Vezzola

Founder · Vezpa PMS · Profile →

If you rent out a room, apartment, cabin or vacation home anywhere in the United States, you are likely to owe some form of lodging tax. "Lodging tax" is not a single tax — it is a patchwork of state, county and city levies that go by different names, have different rates, different filing schedules and different rules about who collects. In some jurisdictions Airbnb, VRBO or Booking.com may collect on behalf of the host; in others the host collects directly. Penalties for errors range from late-payment interest to, in some cases, loss of rental license. This guide provides a general overview and an indicative state-by-state reference table.

Indicative data — always check with your state and local tax authorities: the rates, fees, deadlines and rules in this guide are indicative, based on publicly available sources, and may not reflect the current law in your jurisdiction. US lodging tax is highly fragmented across thousands of state, county and city authorities, and changes frequently. Before collecting or remitting any tax, confirm rates and filing requirements with your state Department of Revenue, county and city tax offices, and a qualified tax professional.

Legend: values marked with an asterisk (*) are indicative and have not been verified against official sources — always check with the relevant state and local tax authorities before relying on them.

What is lodging tax — and why so many names?

Lodging tax is a tax charged to guests who stay in short-term accommodations (typically defined as stays under 30 consecutive days, though the threshold varies by jurisdiction). Depending on where you are, the exact same tax may be called:

Transient Occupancy Tax (TOT) — California, Arizona, and others
Hotel Tax — New York, Pennsylvania
Room Tax — Wisconsin, Rhode Island
Bed Tax — informal name used in many jurisdictions
Lodging Tax — Colorado, Montana, Oregon
Accommodations Tax — South Carolina
Tourist Development Tax (TDT) — Florida counties

Regardless of the name, the mechanics are the same: the host collects the tax from the guest at the time of payment and remits it to the relevant tax authority on a monthly or quarterly basis. The host is legally responsible for correct collection and timely filing — even when a platform like Airbnb collects on their behalf in some jurisdictions.

The three-layer tax structure

Federal level: no federal lodging tax

The United States does not have a federal lodging tax. All transient occupancy taxes are imposed at the state, county and city levels. This is different from many countries where a national tourism tax applies uniformly.

State level: 45 states + DC have lodging tax

Forty-five states and the District of Columbia impose some form of state-level lodging tax. The five states with no state lodging tax are Alaska, Delaware, Montana, New Hampshire and Oregon — though all five still allow local jurisdictions to impose their own lodging taxes, so you are not necessarily exempt.

County and city level: the real complexity

This is where it gets difficult. Most counties and many cities impose additional lodging taxes on top of the state rate. In some states (Colorado, for example), there can be four or five overlapping jurisdictions each charging their own percentage. As a host, you owe the combined total — and you may need to file separately with each authority.

Warning: A lodging tax rate you find online for "Texas" or "Florida" is only the state portion. You must add the county and city rates for your specific location to get the total amount you need to collect from guests.

Lodging tax rates by state — 2026 reference table

The table below shows the state-level lodging tax rate and the typical range of local (county + city) add-ons for 20 of the most important states for vacation rentals and small hotels. Rates are current as of June 2026, but you should always verify with your local tax authority.

State	State rate	Typical local add-on	Effective total range
California	0%*	10% – 15.5%*	10% – 15.5%* (all local TOT)
Florida	6%*	2% – 6%*	8% – 12%*
Texas	6%*	2% – 9%*	8% – 15%*
New York	4%*	3% – 10.75%*	7% – 14.75%*
Colorado	0%*	3% – 10.75%*	3% – 10.75%* (all local)
Tennessee	7%*	2.5% – 5%*	9.5% – 12%*
South Carolina	7%*	1% – 3%*	8% – 10%*
Georgia	4%*	3% – 8%*	7% – 12%*
North Carolina	4.75%*	3% – 6%*	7.75% – 10.75%*
Virginia	5.3%*	2% – 8%*	7.3% – 13.3%*
Hawaii	10.25%*	3%*	13.25%*
Illinois	6%*	1% – 11.4%*	7% – 17.4%*
Arizona	5.5%*	1.75% – 6%*	7.25% – 11.5%*
Nevada	0%*	10% – 13.38%*	10% – 13.38%* (all local)
Louisiana	4%*	2% – 7%*	6% – 11%*
Massachusetts	5.7%*	0% – 6.5%*	5.7% – 12.2%*
Oregon	0%*	6% – 11.5%*	6% – 11.5%* (all local)
Washington	6.5%*	2% – 5%*	8.5% – 11.5%*
Pennsylvania	6%*	1% – 7%*	7% – 13%*
Michigan	6%*	0% – 5%*	6% – 11%*

Note on California: California generally has no state-level "lodging tax" as such. Instead, each city and county typically imposes its own Transient Occupancy Tax (TOT) — for example, San Francisco around 14%*, Los Angeles around 14%*, San Diego around 10.5%* (indicative values). Smaller cities vary widely. This makes California one of the more complex states for lodging tax compliance; verify current rates with the relevant city or county.

When does Airbnb/VRBO collect for you — and when they don’t

This is one of the most misunderstood aspects of lodging tax in the United States. Here is the reality:

Airbnb

Airbnb may collect and remit lodging tax in many US jurisdictions, often in states with "marketplace facilitator" laws that require platforms to collect on behalf of hosts. Coverage is not uniform: there can still be many counties and municipalities where Airbnb does not collect, and in those locations the host is generally responsible.

Even where Airbnb does collect, the host should verify that the correct total rate is being applied. Airbnb may in some cases collect only the state portion and miss a county or city layer. If the tax authority audits you, relying on the platform is not generally a legal defence if the amount was wrong.

VRBO (Vrbo)

VRBO (part of the Expedia Group) may also collect lodging tax in some jurisdictions, with coverage that can differ from Airbnb's. As a host, you should check each platform's collection status for your specific location and only rely on platform collection where it is explicitly confirmed.

Booking.com

Booking.com's US lodging-tax collection coverage tends to be more limited than Airbnb's or VRBO's. In many US jurisdictions, if you list on Booking.com, you may be responsible for collecting and remitting lodging tax yourself. Confirm with the platform and your tax authority.

The safe approach: Register with your local tax authority regardless of what platforms you list on. Even if Airbnb collects today, laws change, platform policies shift, and you may add direct bookings that no platform covers. Registration is free in most jurisdictions and protects you from penalties.

How to register and file

The general process for lodging tax registration and filing in the United States follows these steps:

Check your local STR permit requirements: Many cities require a short-term rental permit or business license before you can legally collect lodging tax. Apply for this first.
Register with your state tax authority: In most states, you register for a sales tax or transient occupancy tax account through the state Department of Revenue or Comptroller website. This is typically free and can be done online.
Register with your county and city: If your county or city imposes additional lodging tax, you may need a separate registration. Check your county treasurer or city finance department website.
Collect the correct total tax on every booking: Add all applicable layers (state + county + city) to the room rate. Show the tax as a separate line item on the guest receipt.
File on schedule: Most jurisdictions require monthly or quarterly filing. Some small-volume hosts may qualify for annual filing. Late filings incur interest and penalties.
Keep records for 3-7 years: Tax authorities can audit past filings. Keep copies of every reservation, tax collected, and filing made.

Common mistakes that cost hosts money

Assuming Airbnb covers everything: Airbnb may collect state tax but miss your city’s additional 3% surcharge. You owe the difference plus penalties.
Forgetting to register: Collecting lodging tax without a valid registration number is illegal in most jurisdictions. Register before your first booking.
Using the wrong rate: Tax rates change. Cities increase or add new lodging taxes regularly. If you set 10% in your PMS three years ago and the current rate is 12%, you have been under-collecting and owe the difference out of pocket.
Missing the threshold: Some jurisdictions only tax stays under 30 days, others under 28 or 90. If you rent to a guest for 31 nights and your threshold is 30, no lodging tax is due — but if you charge it anyway, the guest can dispute it.
Ignoring county taxes: Many hosts register for state tax and forget the county layer. County tax authorities do audit, and they can go back several years.
Not filing zero returns: If you had no bookings in a quarter, many jurisdictions still require you to file a return showing zero tax due. Failure to file — even a zero return — can trigger penalties.

Automating lodging tax with your PMS

A well-configured PMS eliminates the most error-prone parts of lodging tax compliance:

Automatic calculation: Configure your state, county and city tax rates once. Every reservation — whether from Airbnb, VRBO, Booking.com, or your direct booking engine — has the correct tax applied automatically.
Tax tracking per reservation: See exactly how much lodging tax you collected on each booking, broken down by jurisdiction.
Period summaries: Generate monthly or quarterly tax reports showing total room revenue, tax collected by jurisdiction, and the amount to remit.
Rate updates: When a tax rate changes, update it once in the PMS and all future bookings use the new rate.

Vezpa supports multiple tax layers per property, automatically applies them to every reservation from every channel, and provides clear reporting for your filings. You configure your rates during setup and the system handles the math from there.

Stop worrying about lodging tax math

Vezpa calculates and tracks your state, county and city lodging taxes automatically on every booking. Try it free for 30 days — no credit card required.

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Frequently asked questions

Do I need to collect lodging tax on direct bookings too?

Yes. Lodging tax applies to every short-term stay regardless of how the booking was made. If a guest books through your own website, calls you directly, or walks in off the street, you still owe the full lodging tax. The only question is whether a platform collects it for you (OTA bookings in covered jurisdictions) or you collect it yourself (direct bookings, always).

What happens if I have not been collecting lodging tax?

Contact your local tax authority as soon as possible. Many jurisdictions offer voluntary disclosure programs that reduce or eliminate penalties if you come forward before an audit finds you. The longer you wait, the more back taxes, interest and penalties accumulate. In some cities, operating without proper tax registration can result in fines of $500-$5,000 per violation.

Can my PMS file the tax returns for me?

Most PMS platforms, including Vezpa, generate the reports you need to file, but do not file the returns on your behalf. You still need to log into your state, county and city tax portals and submit the amounts. Some third-party services (like Avalara or DAVO) integrate with PMS systems to automate the actual filing, but they charge additional fees.

Does lodging tax apply to long-term stays?

In most jurisdictions, lodging tax only applies to stays below a certain threshold (typically 28 or 30 consecutive days). If a guest stays for 31+ nights, the stay is considered a "long-term rental" and is usually exempt from transient occupancy tax. The exact threshold varies — check your local ordinance.

Is lodging tax the same as sales tax?

No, but they can overlap. In some states (like Florida and Texas), the state sales tax applies to lodging in addition to the specific lodging/hotel tax. In others (like California), the TOT is entirely separate from state sales tax. You may owe both. Check with your state revenue department to understand which taxes apply to transient accommodations in your jurisdiction.

Conclusion

Lodging tax in the United States is genuinely complex — there is no getting around it. With 45 states, hundreds of counties and thousands of cities each setting their own rates and rules, no single guide can tell you exactly what you owe. What this guide can do is give you the framework: understand the three-layer structure, check which platforms collect for your specific location, register with every relevant tax authority, and use a PMS that calculates and tracks the amounts automatically.

The most expensive mistake is ignoring the issue entirely and hoping no one notices. Tax authorities are increasingly cross-referencing Airbnb and VRBO listings with their registration databases. The cost of voluntary compliance is low. The cost of an audit finding uncollected tax going back several years is not.

Disclaimer: the information in this guide is indicative and based on publicly available sources (state Department of Revenue publications, local tax authority websites, industry reporting). Rates, thresholds, filing schedules and platform-collection coverage may have changed after publication and vary significantly across thousands of US jurisdictions. Before collecting or remitting any tax, always confirm with your state, county and city tax authorities and a qualified US tax professional. Vezpa accepts no liability for errors or omissions — the legal responsibility for lodging-tax compliance rests with the property operator.