Hotel tax
A hotel tax or lodging tax is charged in most of the United States, to travelers when they rent accommodations (a room, rooms, entire home, or other living space) in a hotel, inn, tourist home or house, motel, or other lodging, generally unless the stay is for a period of 30 days or more. In addition to sales tax, it is collected when payment is made for the accommodation, and it is then remitted by the lodging operator to the city or county. It can also be called hotel occupancy tax in places like New York City and Texas. Despite its name, it generally applies to the same range of accommodations.
| Part of a series on |
| Taxation |
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| An aspect of fiscal policy |
Other examples of lodging follow:
- Camping sites
- Space at a campground or recreational vehicle park
States not listed below do not charge additional taxes on lodgings.
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