U.S. Lodging Tax

HVS Releases Annual U.S. Lodging Tax Study

The HVS annual lodging tax study tracks lodging tax rates and revenue in all 50 states and in the 150 largest cities in the United States. Tax revenue trends indicate the strength of hotel industry in these markets.

HVS HVS Convention, Sports, & Entertainment Facilities Consulting (HVS CSE) is pleased to announce the release of its second annual U.S. Lodging Tax Study which explores the current status and historical trends in the imposition of lodging taxes in the United States.

This updated version expands the HVS U.S. Lodging Tax Study to provide information on lodging tax rates and collections in all 50 states and in the 150 largest cities in the United States. HVS identifies the lodging tax rates levied at the state, county, city, and special district levels, and the collection and distribution of revenue from lodging taxes. A detailed list of recent and scheduled rate changes accompanies the findings.

“This report documents the industry’s recovery from the Great Recession. In thirty-two states and roughly half of the cities we analyzed, including New York City, Austin, Miami and Spokane, hotel room revenues have reached or exceeded prerecession levels,” said Tom Hazinski, Managing Director of HVS CSE.

This study provides a valuable source of comparative information for destination marketing and sales organizations and hotel sales managers. As cities compete for price sensitive hotel business, lodging tax rates have become an important factor in consumer choice, as they range from 7% to over 17.5% of total lodging costs. “This study shows that State tax rates have remained stable over the past year. State lodging tax rates increased in only one state and declined in three states. We found that sixteen cities have increased tax rates in 2012 and 2013 and that only three have reduced tax rates,” Hazinski said.

The complete Lodging Tax Study is available for purchase in the HVS bookstore.

Logos, product and company names mentioned are the property of their respective owners.