Hotel tax

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The examples and perspective in this article deal primarily with the United States and do not represent a worldwide view of the subject. You may improve this article, discuss the issue on the talk page, or create a new article, as appropriate. (August 2023) (Learn how and when to remove this template message)

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.^[1][2] Despite its name, it generally applies to the same range of accommodations.

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.