HomeMy WebLinkAboutCOM 0358.003 2014-2016 Margaret Wille -.,-,-,,i;,,_• Phone No.Hilo: (808)961-8027
gip;'. ''•�, Phone No. Waimea: (808)887-2043
Council Member � �dje,;1:1%;
,District 9-North and South Kohala • Fax No.: (808)887-2072
•�"�;:�.W: .• E-Mail: mwille@co.hawaii.hi.us
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HAWAII COUNTY COUNCIL
County of Hawai'1
Hawaii County Building Holomua Center West Hawaii Civic Center Bldg.A
25 Aupuni Street 64-1067 Mamalahoa Highway,Suite C-5 74-5044 Ane Keohokalole Hwy.
Hilo, Hawai`i 96720 Waimea, Hawaii 96743 Kailua-Kona, Hawaii,96740
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TO: Dru Mamo Kanuha, Council Chair i
And Members of the Hawai`i County Council
FROM: Margaret Wille, Council Member ,f�% i•'��_..i :az -
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DATE: August 26, 2015 . --
SUBJECT: Additional Information for Communication No. 358.2
Please find attached the following for reference during the Communication No. 358.2 discussion
on September 1, 2015:
1. Maui Council Chair Mike White Testimony
2. Maui Council Chair Mike White Total State and Local Tax Levied on Lodging Facilities
in 150 Cities Nationwide Attachment
3. Maui Council Chair Mike White 2014 HVS Lodging Tax Report- USA Attachment
Thank you.
MW/dh
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Comm. No. 3 C8-3
Ref. To: P/Ci re-E D L
Serving the Interests of the People of Our Island Ref. Date SEP 0 1 71115 ,
Hawai`i County Is An Equal Opportunity Provider And Employer
•
Council Chair o,�*•��„� Director of Council Services
Mike White David M. Raatz,Jr., Esq.
Vice-Chair •+�7
Don S. Guzman 'rEOSN.%
Presiding Officer Pro Tempore COUNTY COUNCIL
Michael P.Victorino
COUNTY OF MAUI
Councilmembers
Gladys C. Baisa 200 S. HIGH STREET
Robert Carroll WAILUKU, MAUI, HAWAII 96793
Elle Cochran www.MauiCounty.us
Don Couch
Stacy Crivello
Riki Hokama August 5, 2015
TO: Honorable Simeon R. Acoba, Chair,
and Members of the State-County
Functions Working Group (TAT)
FROM: Mike White ///"...._
Council Chair
SUBJECT: MEETING OF AUGUST 5, 2015; TESTIMONY ON ALLOCATION OF
TRANSIENT ACCOMODATIONS TAX REVENUES
Thank you for the opportunity to testify on this important matter. The Maui County
Council has not taken a formal position on the allocation of transient accommodations
tax (TAT) revenues. Therefore, I am providing this testimony in my capacity as an
individual member of the Council.
I would like to note, however, the Council supported House Bill 197 (2015) - included
in the Hawaii State Association of Counties' package - to remove the cap on TAT
allocation to the counties.
My testimony is also informed by my visitor industry experience as general manager of
the Ka'anapali Beach Hotel for 29 years, and through my service as a state legislator
from 1993 to 1998.
At this critical juncture, for many reasons, I firmly believe that the counties'
share of the total transient accommodations tax revenue, at a minimum,
should be fixed at 50 percent.
BRIEF HISTORY
As an active participant in the TAT discussion for many years, I would like to share my
recollection of how the TAT was established and my understanding of its recent
changes.
For 18 years, throughout the 1970s and `80s, the hotel industry successfully defeated
proposals at the Legislature to impose a hotel room tax.
In the late `80s, after many long discussions, visitor industry leaders on Oahu were
agreeable to a room tax with the understanding that it would fund a new convention
center. At the beginning of the session, the industry and the Legislature agreed on a 2
percent room tax earmarked for the convention center, but by the end of session the
room tax was 5 percent, and the earmark was removed.
August 4, 2015
Page 2
Those of us on the Neighbor Islands were against the tax, but eventually agreed to it,
mainly to assist Oahu. The setup was unique compared to other jurisdictions, as the
tax would be imposed by the State, even though Neighbor Islands were unable to
utilize the new convention center.
Through this setup, it was only fair for the counties to receive a portion of the TAT to
off-set tourism-related costs and services. It was determined that a portion of the
revenues from the TAT would be distributed to the counties, replacing the grants-in-
aid that had been given previously.
Slight adjustments were made throughout the years, but since 1998, 44.8 percent of
the TAT was distributed to the counties, until the distribution was capped at $93
million in 2011 due to the downturn in state revenues. The tax rate was also
increased from 7.25 percent to 9.25 percent. It is critical to note that in 2011, the cap
and the rate increase were understood to be temporary measures to help move the
State back onto stable financial ground. For Fiscal Years 2015 and 2016, the
Legislature raised the TAT revenues allocated to counties to $103 million, but reduced
the allocation to $93 million thereafter.
Since the allocation no longer appears to be temporary in nature, I am pleased that
this working group is reviewing the history of the TAT to recommend a fair allocation
to the counties.
COMPARING OTHER MUNCIPALITIES
I hope you will take the time to review the 2014 HVS Lodging Tax Report that lists 150
cities, special districts, and counties throughout the nation incorporating all taxes
imposed on lodging, including state taxes. This report includes enough data to set a
fair benchmark. The report says local municipalities have a 9.08 percent tax rate for
lodging, compared to a 4.33 percent rate for states, with an average combined tax rate
of 13.41 percent.
In Hawaii, specifically Honolulu, of the 13.75 percent tax rate on lodging, only 2.81
percent of the rate goes to the City and County of Honolulu, with the remaining 10.94
percent going to the State.
Since Hawaii utilizes a general excise tax and most other states employ a sales tax, the
general excise tax must be converted to make a fair comparison. Data provided by the
Tax Foundation of Hawaii suggests that our general excise tax is equivalent to an 11
percent sales tax.
Taking into account this conversion, the City and County of Honolulu receives a 2.81
tax rate (TAT and GET surcharge) and the State receives the equivalent of 17.94
percent tax rate, which is more than four times the average rate (4.33 percent) among
cities in the report.
August 4, 2015
Page 3
Local
Gov't State Total
Average tax rate of
150 municipalities 9.08% 4.33% 13.41%
Tax rate - C&C of
Honolulu 2.81% 10.94% 13.75%
Tax rate - C&C of
Honolulu w/ sales tax
equivalent 2.81% 17.94% 20.75%
REVIEWING THE FIGURES
While the State has increased its share of the TAT distribution by $179 million since
2007, TAT collections have increased by only $170 million during the same period:
TAT Received Change
2007 2014 $
Oahu $44.4M $45.4M $1.0M 2.2%
Maui $23.0M $23.5M $0.5M 2.2%
Hawaii $18.7M $19.2M $0.4M 2.2%
Kauai $14.6M $14.9M $0.3M 2.2%
State of Hawaii $8.3M $188.2M $179.9M 2161.7%
Effectively, the State of Hawaii has increased its distribution by 2161.7 percent,
while the counties'share was increased by a meager 2.2 percent.
COUNTIES HAVE KEY RESPONSIBILITES
Local governments bear a significant responsibility for providing a wide array of
services and infrastructure necessary to support a vibrant visitor industry. While the
State has taken a greater share of the TAT for itself, the cost of core services provided
to our residents and visitors have continued to increase. On average, costs for core
services in Maui County from 2007 to 2014 increased 33 percent, or around $27
million, yet Maui County has only received an increase in TAT revenue of$508,623, or
2.2 percent, over the same period.
Cost increases Change
2007 2014 $
Fire $21.9M $29.9M $7.9M 36.1%
Parks $23.7M $29.9M $6.2M 26.5%
Police $37.9M $50.5M $13.1M 35.3%
August 4, 2015
Page 4
It is often stated that counties should increase their property tax rates. We have done
exactly that in response to declining property values. Since the start of the recession,
Maui County has reduced exemptions and increased tax rates. The result is an
increase of 23 percent in the effective tax rate per $1,000 of property value. Along
with our property taxes, the TAT distribution provides critical support for visitor-
related infrastructure and operating expenses.
Some State officials erroneously view giving TAT to the counties a potential loss. But
the State and the counties serve the same constituents of Hawaii, which is why I
continue to urge legislators to view these proposals as shared investments.
CONCLUSION
As the visitor industry begins to rebound, it is only fair that the counties receive a
larger share of the TAT. National data clearly suggests that counties in Hawaii are
lagging behind their Mainland counterparts in the amount of revenue generated from
lodging taxes.
It is also important to note that the TAT distribution is particularly important to
Neighbor Islands because our economic regrowth continues to lag behind that of
Oahu. Additionally, visitors make up a much larger portion of the de facto population.
The increase in the cap last year was much appreciated, but fairness dictates that
more should be done. It is simply not right for the State to have helped itself to a tax
meant to benefit the counties. With the State receiving 23 times more than in 2007
and the counties getting an increase of just 2.2 percent, it is only fair and appropriate
for more parity and balance in the TAT distribution.
The counties are currently receiving a $103 million in TAT revenue or approximately
25% of total TAT revenues. If counties received the same portion of as an average
municipality as reported in the HVS study, the counties would be receiving over $270
million.
At a minimum, I firmly believe that the counties' share of the total transient
accommodations tax revenue should be 50 percent. Thank you for your
consideration.
Total State and Local Taxes levied on Lodging Facilities in 150 Cities Nationwide
City ST City Special County Total Local State Total
Districts Govt
Akron OH 3.00% 0.50% 3.50% 5.50% 9.00%
Albuquerque NM 5.94% 1.00% 0.94% 7.88% 5.13% 13.01%
Amarillo TX 7.00% 2.00% 9.00% 6.00% 15.00%
Anaheim CA 15.00% 2.00% 17.00% 17.00%
Ancorage AK 12.00% 12.00% 12.00%
Arlington TX 9.00% 9.00% 6.00% 15.00%
Atlanta GA 9.00% 3.00% 12.00% 4.00% 16.00%
Augusta GA 6.00% 4.00% 10.00% 4.00% 14.00%
Aurora CO 8.00% 1.10% 0.25% 9.35% 2.90% 12.25%
Aurora IL 3.00% 3.00% 6.00% 9.00%
Austin TX 9.00% 9.00% 6.00% 15.00%
Bakersfield CA 12.00% 12.00% 12.00%
Baltimore MD 9.50% 9.50% 6.00% 15.50%
Baton Rouge LA 9.00% 9.00% 4.00% 13.00%
Birmingham AL 6.50% 7.00% 13.50% 4.00% 17.50%
Boise ID 5.00% 5.00% 8.00% 13.00%
i Boston MA 6.00% 2.75% 8.75% 5.70% 14.45%
Brownsville TX 7.00% 7.00% 6.00% 13.00%
Buffalo NY 2.00% 7.75% 7.75% 4.00% 11.75%
Chandler AZ 4.40% 1.77% 6.17% 5.50% 11.67%
Charlotte NC 2.00% 0.50% 8.00% 10.50% 4.75% 15.25%
Chattanooga TN 4.00% 6.25% 10.25% 7.00% 17.25%
Chesapeake VA 8.00% 8.00% 5.00% 13.00%
Chicago IL 5.58% 4.64% 10.22% 6.17% 16.39%
Chula Vista CA 10.00% 2.50% 12.50% 12.50%
Cincinatti OH 4.00% 7.50% 11.50% 5.50% 17.00%
Cleveland OH 3.00% 1.00% 7.75% 11.75% 5.50% 17.25%
Colorado Springs CO 4.50% 1.00% 1.23% 6.73% 2.90% 9.63%
Columbus OH 5.10% 5.40% 10.50% 5.50% 16.00%
Columbus GA 8.00% 4.00% 12.00% 4.00% 16.00%
Corpus Christi TX 9.00% 9.00% 6.00% 15.00%
Dallas TX 7.00% 7.00% 6.00% 13.00%
Denver CO 10.75% 1.10% 11.85% 2.90% 14.75%
Des Moines IA 7.00% 7.00% 5.00% 12.00%
Detroit MI 9.00% 9.00% 6.00% 15.00%
Durham NC 8.75% 8.75% 4.75% 13.50%
El Paso TX 9.00% 2.50% 11.50% 6.00% 17.50%
Eugene OR 4.50% 5.00% 9.50% 1.00% 10.50%
Fayetteville NC 8.25% 8.25% 4.75% 13.00%
Fontana CA 8.00% 8.00% 8.00%
Fort Lauderdale FL 5.00% 5.00% 6.00% 11.00%
Fort Wayne IN 7.00% 7.00% 7.00%, 14.00%
Fort Worth TX 9.00% 9.00% 6.00% 15.00%
Fremont CA 10.00% 10.00% 10.00%
Fresno CA 12.00% 1.00% 13.00% 13.00%
Garden Grove CA 14.50% 2.50% 17.00% 17.00%
Garland TX 7.00% 7.00% 6.00% 13.00%
Gilbert AZ 4.50% 1.77% 6.27% 5.50% 11.77%
Glendale AZ 7.90% 1.77% 9.67% 5.50% 15.17%
Glendale CA 10.00% 10.00% 10.00%
Grand Prarie TX 7.00% 7.00% 6.00% 13.00%
Grand Rapids MI 5.00% 5.00% 6.00%, 11.00%
Greensboro NC 3.00% 5.00% 8.00% 4.75% 12.75%
Henderson NV 2.00% 7.00% 9.00% 4.00% 13.00%
I -i Special Total Local
City ST City p County State Total
Districts Govt
Hialea FL 7.00% 7.00% 6.00% 13.00%
Honolulu HI 0.50% 0.50% 13.25% 13.75%
Houston TX 7.00% 2.00% 2.00% 11.00% 6.00% 17.00%
Huntington Beach CA 10.00% 2.00% 12.00% 12.00%
Huntsville AL 6.00% 1.00% 1.00% 8.00% 4.00% 12.00%
Indianapolis IN 10.00% 10.00% 7.00% 17.00%
Irvine TX 8.00% 2.00% 10.00% 10.00%
Irving CA 9.00% 9.00% 6.00% 15.00%
Jackson MS 4.00% 4.00% 7.00% 11.00%
Jacksonville FL 7.00% 7.00% 6.00% 13.00%
Jersey City NJ 6.00% 6.00% 8.00% 14.00%
Kansas City MO 9.88% 1.00% 1.25% 12.13% 4.23% 16.36%
Knoxvillle TN 3.00% 7.25% 10.25% 7.00% 17.25%
Lancaster CA 7.00% 7.00% 7.00%
Laredo TX 7.00% 0.25% 1.00% 8.25% 6.00% 14.25%
Las Vegas NV 0.50% 7.00% 7.50% 4.00% 11.50%
Lexington KY 6.00% 6.00% 7.00% 13.00%
Lincoln NE 5.50% 5.50%, 6.50% 12.00%
Little Rock AR 3.50% 1.00% 4.50% 8.00% 12.50%
Long Beach CA 12.00% 3.00% 15.00% 15.00%
Los Angeles CA 14.00% 1.50% 15.50% 15.50%
Louisvile KY 7.50% 7.50% 7.00% 14.50%
Lubbock TX 7.00% 7.00% 6.00% 13.00%
Madison WI 9.00% 0.50% 9.50% 5.00% 14.50%
Memphis TN 1.70% 7.25% 8.95% 7.00% 15.95%
Mesa AZ 6.75% 1.77% 8.52% 5.50% 14.02%
Miami FL 7.00% 7.00% 6.00% 13.00%
Milwaukee WI 9.50% 0.60% 10.10% 5.00% 15.10%
Minneapolis MN 3.13% 3.25% 0.15% 6.53% 6.88% 13.41%
Mobile AL 8.00% 3.00% 2.00% 13.00% 4.00% 17.00%
Modesto CA 9.00% 9.00% 9.00%
Montgomery AL 8.50% 8.50% 4.00% 12.50%
Moreno Valley CA 8.00% 8.00% 8.00%
Nashville TN 6.00% 6.00% 7.00% 13.00%
New Orleans LA 4.00% 7.00% 11.00% 2.00% 13.00%
New York NY 10.38% 0.38% 10.76% 4.00% 14.76%
Newark NJ 6.00% 6.00% 8.00% 14.00%
Newport News VA 7.50% 7.50% 5.00% 12.50%
Norfolk VA 8.00% 8.00% 5.00% 13.00%
North Las Vegas NV 1.00% 6.00% 7.00% 4.00% 11.00%
Oakland CA 14.00% 14.00% 14.00%
Oceanside CA 10.00% 1.50% 11.50% 11.50%
Oklahoma City OK 9.38% 9.38% 4.50% 13.88%
Omaha NE 7.00% 4.00% 11.00% 6.50% 17.50%
Ontario CA 11.75% 11.75% 11.75%
Orlando FL 6.50% 6.50% 6.00% 12.50%
Overland Park KS 10.13% 1.23% 11.36% 6.30% 17.66%
Oxnard CA 10.00% 1.50% 11.50% 11.50%
Pembroke Pines FL 5.00% 5.00% 6.00% 11.00%
Philidelphia PA 8.20% 1.00% 9.20% 6.00% 15.20%
Phoenix AZ 5.00% 1.77% 6.77% 5.50% 12.27%
Pittsburg PA 8.00% 8.00% 6.00% 14.00%
Plano TX 7.00% 7.00% 6.00% 13.00%
Port St. Lucie FL 5.50% 5.50% 6.00% 11.50%
Portland OR 6.00% 2.00% 5.50% 13.50% 1.00% 14.50%
Providence RI 0.00% 13.00% 13.00%
v Special Total Local
City ST City County State Total
Districts Govt
Raleigh NC 8.00% 8.00% 4.75% 12.75%
Rancho Cucamonga CA 10.00% 10.00% 10.00%
Reno NV 1.00% 3.50% 4.50% 4.00% 8.50%
Richmond VA 8.00% 8.00% 5.00% 13.00%
Riverside CA 12.00% 12.00% 12.00%
Rochester NY 10.00% 10.00% 4.00% 14.00%
Sacramento CA 12.00% 12.00% 12.00%
Saint Paul MN 3.50% 3.25% 6.75% 6.88% 13.63%
Salem OR 9.00% 9.00% 1.00% 10.00%
Salt Lake City UT 2.00% 0.90% 11.60% 14.50% 4.70% 19.20%
San Antonio TX 9.00% 1.75% 10.75% 6.00% 16.75%
San Bernadino CA 10.00% 10.00% 10.00%
San Diego CA 10.50% 2.00% 12.50% 12.50%
San Francisco CA 14.00% 1.50% 15.50% 15.50%
San Jose CA 10.00% 4.00% 14.00% 14.00%
Santa Ana CA 11.00% 11.00% 11.00%
Santa Clarita CA 10.00% 2.00% 12.00% 12.00%
Santa Rosa CA 9.00% 5.00% 14.00% 14.00%
Scottsdale AZ 6.65% 1.77% 8.42% 5.50% 13.92%
Seattle WA 9.10% 9.10% 6.50% 15.60%
Shreveport LA 9.10% 9.10% 4.00% 13.10%
Spokane WA 4.20% 4.20% 6.50% 10.70%
Springfield MO 7.13% 3.25% 1.25% 11.63% 4.23% 15.86%
St Louis MO 11.99% 5.75% 17.74% 4.23% 21.97%
St Petersburg FL 6.00% 6.00% 6.00% 12.00%
Stockton CA 8.00% 4.00% 12.00% 12.00%
Tacoma WA 2.00% 2.00% 4.00% 6.50% 10.50%
Talahassee FL 6.50% 6.50% 6.00% 12.50%
Tampa FL 6.00% 6.00% 6.00% 12.00%
Tempe AZ 7.00% 1.77% 8.77% 5.50% 14.27%
Toledo OH 11.25% 11.25% 5.50% 16.75%
Tuscon AZ 6.00% 0.55% 6.55% 5.50% 12.05%
Tulsa AZ 8.10% 0.85% 8.95% 4.50% 13.45%
Vancouver WA 3.90% 3.90% 6.50% 10.40%
Virginia Beach VA 8.00% 2.50% 10.50% 5.00% 15.50%
Washington DC 14.50% 14.50% 14.50%
Wichita KS 6.00% 2.00% 1.00% 9.00% 6.30% 15.30%
Winston-Salem NC 2.00% 6.00% 8.00% 4.75% 12.75%
Worcester MA 6.00% 2.75% 8.75% 5.70% 14.45%
Yonkers NY 2.50% 0.38% 4.50% 7.38% 4.00% 11.38%
Average of 150 6.13% 1.00% 1.96% 9.08% 4.33% 13.41%
Local Govt portion 67.71%
State Govt portion 32.29%
Honolulu-Sales Tax Equivalent 0.50% 2.31% 2.81% 17.94% 20.75%
County Govt portion 13.54%
State Govt portion 86.46%
Honolulu-General Excise Tax 0.50% 2.31% 2.81% 10.94% 13.75%
County Govt portion 20.44%
State Govt portion 79.56%
Lodging and Sales Taxes by State
Sales Tax Lodging
Rank State Total Rate
Rate Tax Rate
1 Connecticut 15.00% 15.00%
2 Hawaii 4.00% 9.25% 13.25%
3 Rhode Island 7.00% 6.00% 13.00%
4 Maine 5.00% 7.00% 12.00%
4 New Jersey 7.00% 5.00% 12.00%
6 New Hampshire 9.00% 9.00%
6 Vermont 9.00% 9.00%
8 Arkansas 6.00% 2.00% 8.00%
8 Delaware 8.00% 8.00%
8 Idaho 6.00% 2.00% 8.00%
11 Indiana 7.00% 7.00%
11 Kentucky 6.00% 1.00% 7.00%
11 Mississippi 7.00% 7.00%
11 Montana 7.00% 7.00%
11 South Carolina 5.00% 2.00% 7.00%
16 Tennessee 7.00% 7.00%
17 Minnesota 6.88% 6.88%
18 Nebraska 5.50% 1.00% 6.50%
18 Washington 6.50% 6.50%
20 Kansas 6.30% 6.30%
21 Florida 6.00% 6.00%
21 Illinois 6.00% 6.00% Median
21 Maryland 6.00% 6.00%
21 Michigan 6.00% 6.00%
21 Pennsylvania 6.00% 6.00%
21 Texas 6.00% 6.00%
21 West Virginia 6.00% 6.00%
28 Massachusets 5.70% 5.70%
29 Arizona 5.50% 5.50%
29 Ohio 5.50% 5.50%
29 South Dakota 4.00% 1.50% 5.50%
32 New Mexico 5.13% 5.13%
33 Iowa 5.00% 5.00%
33 North Dakota 5.00% 5.00%
33 Virginia 5.00% 5.00%
33 Wisconsin 5.00% 5.00%
37 North Carolina 4.75% 4.75%
38 Utah 4.70% 4.70%
39 Oklahoma 4.50% 4.50%
40 Missouri 4.23% 4.23%
41 Alabama 4.00% 4.00%
41 Georgia 4.00% 4.00%
41 Louisiana 4.00% 4.00%
41 New York 4.00% 4.00%
41 Wyoming 4.00% 4.00%
46 Colorado 2.90% 2.90%
47 Nevada 1.00% 1.00%
47 Oregon 1.00% 1.00%
49 Alaska 0.00%
49 California 0.00%
Average 3.87% 2.29% 6.16%
Sales tax portion 62.82%
Lodging portion 37.18%
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OCTOBER 2014 i PRICE$450
2014 HVS LODGING TAX REPORT - USA
Thomas Hazinski, i',
Managing Director
Daniel Wonk
Research Intern
Alex Moon
Analyst
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www.hvs.com HVS Convention,Sports, &Entertainment I 205 W. Randolph, 1650,Chicago, IL USA
HVS
Introduction
In this third annual Lodging Tax Study, HVS Convention,Sports, and Entertainment Consulting surveys lodging tax
rates and revenues across the United States. Updating the first two editions, this study includes a broad range of
cities and tracks policy trends in lodging tax imposition. This research identified the lodging tax rates levied at the
state, county, city, and special district levels, and the collection and distribution of revenue from lodging taxes
levied in all 50 states and in the 150 largest cities in the United States.
Lodging Tax Imposition
Lodging taxes are typically ad valorem taxes (levied as a percentage of value)applied to charges for overnight stays at
hotels,motels,roominghouses,bed-and-breakfasts,cottages,cabins,campgrounds,and other lodging accommodations
for fewer than 30 consecutive days.States authorize the imposition of lodging taxes,except in home rule cities.'States
may tax lodging as a part of a broad-based sales and use tax,a specific lodging tax,or both.State legislation defines the
tax base,determines who is exempt from the lodging tax,and establishes collection procedures.States and municipal
governments may distribute lodging tax revenues to their general funds,special revenue funds,or to local governments
and special districts.Certain state and local governments also impose excise taxes on lodging,which are levied at a fixed
amount per unit,such as$1.00 per night for the furnishing of a hotel room.State and local excise taxes on lodging
accommodations are noted throughout this study,but are not factored into the lodging tax rate for a particular state or
municipality.Although this report uses the term lodging tax,other frequently used names for the same type of tax
include: hotel tax,room tax,bed tax,transient occupancy tax,transient guest tax,transient accommodations tax,
occupancy tax,lodger's tax,or hotel/motel tax.
In certain cities,state and municipal governments have formed special districts in which lodging taxes are levied in
addition to citywide lodging taxes.Within these special districts,the lodging tax rate varies according to the
geographical location,size,or other feature of the lodging accommodation.For example,non-resort hotels fronting Las
Vegas'Fremont Street are charged an additional 1.0 percent in lodging tax to fund downtown Las Vegas construction
projects.Revenues from special district taxes frequently support the development of convention centers that generate
room revenue for the hotel properties located in the district.
Lodging taxes are popularly viewed as a politically viable method to raise revenues because an overwhelming majority
of overnight visitors that use lodging accommodations and pay the tax are not constituents.Although hotel owners are
responsible for collecting the tax(a service for which they usually receive a small administrative fee of 1 or 2 percent of
collections),the charge for the tax appears on the customer's lodging bill.
While the legal incidence of the tax may fall on the consumer,the economic burden of the lodging tax is shared by
producers of lodging accommodations and their guests.The lodging market is competitive,and in a competitive market,
the tax burden is shared between buyer and seller.A lodging tax raises the price of lodging accommodations,but
depending on the elasticity of the supply and demand for lodging,the hotel manager may not be able to increase rates
by the full amount of the tax.Since the elasticity of supply and demand changes depending on market conditions,the
true incidence of a lodging tax varies as market conditions change.This study makes no attempt to estimate the
economic incidence of lodging taxes.
Hotel owners are often willing to cooperate with local governments to impose lodging taxes dedicated to tourism
promotion and convention center construction.For hotel owners,tourist-oriented public facilities and advertising serve
1 Home rule cities are cities that have their own taxing authority,adopted home rule charter for their self-governance,and are not
limited to exercising only those powers that the state expressly grants to them.
HVS 2014 LODGING TAX REPORT-USA I PAGE 2
HVS
as drivers of room demand.All of the hotels in a given market can benefit from programs which bring tourists and
convention-goers to a city.Sponsoring these types of programs would cost too much for any individual hotel to support.
In the case of a convention center,the hotels and individuals who benefit from the center pay for its construction and
maintenance.Municipalities seek to benefit from visitor spending and the associated tax revenue that convention
centers generate.Advertising,marketing and sales efforts funded by lodging taxes are paid by those who benefit most
directly.
States with major tourism draws often preclude municipalities from depositing hotel tax revenue into their general
funds.For example,Florida allows only a series of special purpose taxes for tourist development and Texas requires
that local transient occupancy taxes fund convention center development or tourism promotion.
Since the 1970's,lodging taxes have become commonplace across the country.Of the 150 largest U.S.cities examined in
this study,more than 120 impose a dedicated tax and all of them have some form of taxation on hotel room revenue.In
small suburban cities and major tourist destinations,lodging taxes have become an important source of funding for
economic development initiatives.This study attempts to survey hotel tax implementation across the country to
provide information for those who wish to compare the structure and revenue capacity of lodging taxes in a diverse set
of markets.
State and Local Rate Changes
Several states passed into law rate changes which will take effect during the fiscal years 2013 and 2014.Recent changes
in state lodging taxes include the following:
State Effective Date Description of Change
Arizona June 1,2013 1%Transaction Privilege Tax increase dating back to 2010 expired,
bringing Transaction Privilege Tax on lodging down to 5.5%
Ohio September 1,2013 Sales Tax increased from 5.5%to 5.75%
Maine October 1,2013 Sales Tax increased from 5.0%to 5.5%.In addition,state lodging tax
increased from 7%to 8%
Kansas July 1,2013 Sales tax reduced from 6.3%to 6.15%
Arkansas July 1,2013 Sales tax increased from 6.0%to 6.5%
As part of a series of tax increases to fund the Northern Virginia
Transportation Authority,new 2%state lodging tax applied to
Virginia July 1,2013 several cities and counties near Washington,D.C.This coincides
with a.3%statewide sales tax increase and an additional.7%
increase in designated cities and counties in the Hampton Roads
and Northern Virginia regions.
HVS 2014 LODGING TAX REPORT-USA I PAGE 3
HVS
Recent changes to lodging tax laws in cities include the following:
City State Effective Date Description of Change
Colorado Springs CO CY 2013 El Paso County approved.225%sales tax increase
Columbus GA CY 2013 Muscogee County increased sales tax from 3%to 4%
Durham NC CY 2013 Durham County sales tax increased from.5%to 2.75%
El Paso TX January 1,2013 Hotel Occupancy Tax increased from 7%to 9%to fund a
downtown baseball stadium
Huntsville AL FY 2014 Lodging tax increased 1%to 7%to fund convention marketing and
sales
Philadelphia PA July 1,2013 City Hotel Tax increased.3%to fund conventions,tourism,and
sales and marketing
The City proposed a new lodging tax assessment in aTourism
Marketing District to support the expansion of the San Diego
San Diego CA January 1,2013 Convention Center.In August 2014,the courts determined the
levy to be unconstitutional.The City has declined to appeal the
ruling.
Tulsa OK FY 2013 Voter-approved.167%sales tax expired
HVS 2014 LODGING TAX REPORT-USA ( PAGE 4
HVS
Methodology
HVS's nationwide study of lodging taxes examined lodging taxes levied at the state level,as well as lodging taxes levied
in the urban centers of the nation's 150 largest cities.HVS used data sources deemed to be reliable including:
comprehensive annual financial reports,annual adopted budgets,municipal codes,revenue reports,media sources,and
interviews with government finance officials to determine the rate,collection,and distribution of lodging taxes at the
state,county,city,and special district level.In most cases,annual revenue figures were drawn from consistent sources
year over year.All lodging tax rates,revenues,and distributions are reported in nominal dollars.
State Tax Rates
Every state except Alaska and California-where lodging taxes are levied only at the municipal level-imposes a sales
tax,a lodging tax,or both on overnight transient accommodations.Twenty-two states impose lodging taxes that are not
part of a broader sales or use tax.
States with high lodging tax rates typically have more restrictions on the imposition
Total Lodging Tax Rates-
of local lodging taxes.To illustrate,Connecticut has the highest state lodging tax rate All 50 States
at 15%but forbids all local authorities from enacting lodging taxes.On the other Maximum 15.00%
hand,Oregon imposes a low state lodging rate but does not restrict local rates.The Minimum 0.00%
table provided on the following page lists the sales tax,lodging tax,and total tax rate Median 6.00%
levied on sleeping accommodations and ranks the 50 states by the total tax rate Average 6.16%
applied to lodging accommodation. Mode 6.00%
Appendix A presents a detailed description of state lodging taxes and revenue collections.
HVS 2014 LODGING TAX REPORT-USA I PAGE 5
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HVS
STATES RANKED BY TOTAL AD VALOREM TAX RATES ON LODGING ACCOMMODATIONS 2013
Sales Tax Lodging Tax Sales Tax Lodging Tax
Rank State Total Rate Rank State Total Rate
Rate Rate Rate Rate
1 Connecticut 15.00% 15.00% 21 Texas 6.00% 6.00%
2 1 Hawaii 4.00% 9.25% 13.25% 21 West Virginia 6.00% 6.00%
3 Rhode Island 7.00% 6.00% 13.00% 28 Massachusetts 5.70% 5.70%
4 2 Maine 5.00% 7.00% 12.00% 29 s Arizona 5.50% 5.50%
4 New Jersey 7.00% 5.00% 12.00% 29 Ohio 5.50% 5.50%
6 New Hampshire 9.00% 9.00% 29 South Dakota 4.00% 1.50% 5.50%
6 Vermont 9.00% 9.00% 32 New Mexico 5.13% 5.13%
8 3 Arkansas 6.00% 2.00% 8.00% 33 Iowa 5.00% 5.00%
8 Delaware 8.00% 8.00% 33 North Dakota 5.00% 5.00%
8 Idaho 6.00% 2.00% 8.00% 33 6 Virginia 5.00% 5.00%
11 Indiana 7.00% 7.00% 33 Wisconsin 5.00% 5.00%
11 Kentucky 6.00% 1.00% 7.00% 37 North Carolina 4.75% 4.75%
11 Mississippi 7.00% 7.00% 38 Utah 4.70% 4.70%
11 Montana 7.00% 7.00% 39 Oklahoma 4.50% 4.50%
11 South Carolina 5.00% 2.00% 7.00% 40 Missouri 4.23% 4.23%
16 Tennessee 7.00% 7.00% 41 'Alabama 4.00% 4.00%
17 Minnesota 6.88% 6.88% 41 Georgia 4.00% 4.00%
18 Nebraska 5.50% 1.00% 6.50% 41 8 Louisiana 4.00% 4.00%
18 Washington 6.50% 6.50% 41 New York 4.00% 4.00%
20 4 Kansas 6.30% 6.30% 41 Wyoming 4.00% 4.00%
21 Florida 6.00% 6.00% 46 Colorado 2.90% 2.90%
21 Illinois 6.00% 6.00% 47 9 Nevada 1.00% 1.00%
21 Maryland 6.00% 6.00% 47 Oregon 1.00% 1.00%
21 Michigan 6.00% 6.00% 49 Alaska 0.00%
21 Pennsylvania 6.00% 6.00% 49 California 0.00%
1 4.5%sales tax in Oahu
2 Maine sales tax increased to 5.50%and lodging tax increased to 8%in FY 2014
'Arkansas sales tax rate increased from 6.0%to 6.5%beginning July 1,2013
4 Kansas sales tax rate reduced to 6.15%beginning July 1,2013
5 Arizona tax rate reduced to 5.5%beginning June 1,2013
6 As of July 1,2013:Virginia sales tax increased to 5.3%statewide,additional sales tax increase of.7%in Northern Virginia and Hampton Roads regions,and a 2%
lodging tax in the jurisdiction of the Northern Virginia Transportation Authority
'Additional 1%tax on counties within the Alabama Mountain Lakes region
8 Does not incude 4%Louisiana Stadium and Exposition Tax levied in Jefferson and Orleans Parish or the 3%Morial Exhibition Hall Authority tax levied in Orleans
Parish(state sales tax is 2%in these districts)
9 1%statewide lodging tax,3%lodging tax imposed on counties with population greater than 300,000
HVS 2014 LODGING TAX REPORT-USA I PAGE 6
HVS
City Tax Rates
HVS researched the total tax rate applied to lodging accommodations in the 150 most populous United States cities as
stated in the the 2010 census.The total tax rate is comprised of all state,county,city,and special district taxes levied on
lodging facilities within the urban center of the city where the highest special district taxes may be applied.The tables
on the following pages list the tax rate applied to overnight stays at lodging facilities at the state,county,city,and
special district level,as well as the total rate imposed on an overnight stay at a lodging facility in the urban center of
each of the 150 largest cities in the United States.
As noted earlier,some cities impose additional excise taxes in dollar amounts for
overnight stays.These excise taxes are noted but intentionally excluded from the Total Lodging Tax Rates—
calculation of overall tax burden.To calculate the special district rate,HVS calculated 150 Largest US Cities
the tax rate an overnight visitor would pay to stay at the highest-taxed hotel in the Maximum 21.97%
urban center of a city.Due to special taxing districts,the tax rate at a particular hotel Minimum 7.00%
can be influenced by its location,size,or any other characteristic.The district tax Median 13.00%
reported here presents the highest possible combination of district taxes which might Average 13.42%
be charged at any indvidual hotel.Notes are also included to indicate scheduled rate Mode 13.00%
changes after the conclusion of FY 2013.Finally,a table ranking cities by combined
lodging tax rate enables the reader to compare all 150 cities.
Total Combined Rate Distribution
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HVS 2014 LODGING TAX REPORT-USA ( PAGE 7
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HVS
TAX RATES IN TOP 150 URBAN CENTERS 2013
City ST City Special County State Total Notes
Districts
Akron OH 3.00% 0.50% 5.50% 9.00%
Albuquerque NM 5.94% 1.00% 0.94% 5.13% 13.00%
Amarillo TX 7.00% 2.00% 6.00% 15.00%
Anaheim CA 15.00% 2.00% 17.00%
Anchorage AK 12.00% 12.00%
Arlington TX 9.00% 6.00% 15.00%
Atlanta GA 9.00% 3.00% 4.00% 16.00%
Augusta GA 6.00% 4.00% 4.00% 14.00%
Aurora CO 8.00% 1.10% 0.25% 2.90% 12.25%
Aurora IL 3.00% 6.00% 9.00%
Austin TX 9.00% 6.00% 15.00%
Bakersfield CA 12.00% 12,00%
Baltimore MD 9.50% 6.00% 15.50%
Baton Rouge LA 9.00% 4.00% 13.00% Additional 3%tax for two hotels in city
Birmingham AL 6.50% 7.00% 4.00% 17.50%
Boise ID 5.00% 8.00% 13.00%
Boston MA 6.00% 2.75% 5.70% 14.45%
Brownsville TX 7.00% 6.00% 13.00%
Buffalo NY 2.00% 7.75% 4.00% 13.75%
Chandler AZ 4.40% 1.77% 5.50% 11.67% 1%Transaction Privilege Tax increase expired on June 1,2013
Charlotte NC 2.00% 0.50% 8.00% 4.75% 15.25%
Chattanooga TN 4.00% 6.25% 7.00% 17.25%
Chesapeake VA 8.00% 5.00% 13.00% Additional$1/night excise tax
Chicago IL 5.58% 4.64% 6.17% 16.39%
Chula Vista CA 10.00% 2.50% 12.50%
Cincinnati OH 4.00% 7.50% 5.50% 17.00%
Cleveland OH 3.00% 1.00% 7.75% 5.50% 17.25%
Colorado Springs CO 4.50% 1.00% 1.23% 2.90% 9.63% County sales tax increased to 1.225%on Jan.1,2013
Columbus OH 5.10% 5.40% 5.50% 16.00%
Columbus GA 8.00% 4.00% 4.00% 16.00% County sales tax increased to 4%on Jan.1,2013
Corpus Christi TX 9.00% 6.00% 15.00%
Dallas TX 7.00% 6.00% 13.00%
Denver CO 10.75% 1.10% 2.90% 14.75%
Des Moines IA 7.00% 5.00% 12.00%
Detroit MI 9.00% 6.00% 15.00%
Durham NC 8.75% 4.75% 13.50% County sales tax increased 0.5%to 2.75%on Jan.1,2013
El Paso TX 9.00% 2.50% 6.00% 17.50% Hotel occupancy tax increased to 9%on Jan.1,2013
Eugene OR 4.50% 5.00% 1.00% 10.50%
Fayetteville NC 8.25% 4.75% 13.00%
Fontana CA 8.00% 8.00%
Fort Lauderdale FL 5.00% 6.00% 11.00%
Fort Wayne IN 7.00% 7.00% 14.00%
Fort Worth TX 9.00% 6.00% 15.00%
Fremont CA 10.00% 10.00%
Fresno CA 12.00% 1.00% 13.00%
Garden Grove CA 14.50% 2.50% 17.00%
Garland TX 7.00% 6.00% 13.00%
Gilbert AZ 4.50% 1.77% 5.50% 11.77% 1%Transaction Privilege Tax increase expired on June 1,2013
Glendale AZ 7.90% 1.77% 5.50% 15.17% 1%Transaction Privilege Tax increase expired on June 1,2013
Glendale CA 10.00% 10.00%
HVS 2014 LODGING TAX REPORT-USA I PAGE 8
HVS
TAX RATES IN TOP 150 URBAN CENTERS 2013-CONTINUED
City ST City Special County State Total Notes
Districts
Grand Prairie TX 7.00% 6.00% 13.00%
Grand Rapids MI 5.00% 6.00% 11.00%
Greensboro NC 3.00% 5.00% 4.75% 12.75%
Henderson NV 2.00% 7.00% 4.00% 13.00%
Hialeah FL 7.00% 6.00% 13.00%
Honolulu HI 0.50% 13.25% 13.75% Businesses can pass on 4.712%to customers for 4.5%general excise taxes
Houston TX 7.00% 2.00% 2.00% 6.00% 17.00%
Huntington Beach CA 10.00% 2.00% 12.00%
Huntsville AL 6.00% 1.00% 1.00% 4.00% 12.00% $1/night city fee.Rate increase to 7%for FY 2014
Indianapolis IN 10.00% 7.00% 17.00%
Irvine CA 8.00% 2.00% 10.00%
Irving TX 9.00% 6.00% 15.00%
Jackson MS 4.00% 7.00% 11.00% Additional$0.75/night city assessment
Jacksonville FL 7.00% 6.00% 13.00%
Jersey City NJ 6.00% 8.00% 14.00%
Kansas City MO 9.88% 1.00% 1.25% 4.23% 16.35% $1.73/night Kansas City Development Fee
Knoxville TN 3.00% 7.25% 7.00% 17.25%
Lancaster CA 7.00% 7.00%
Laredo TX 7.00% 0.25% 1.00% 6.00% 14.25%
Las Vegas NV 0.50% 7.00% 4.00% 11.50%
Lexington KY 6.00% 7.00% 13.00% Effective combined rate of 13.4%
Lincoln NE 5.50% 6.50% 12.00%
Little Rock AR 3.50% 1.00% 8.00% 12.50%
Long Beach CA 12.00% 3.00% 15.00%
Los Angeles CA 14.00% 1.50% 15.50%
Louisville KY 7.50% 7.00% 14.50%
Lubbock TX 7.00% 6.00% 13.00%
Madison WI 9.00% 0.50% 5.00% 14.50%
Memphis TN 1.70% 7.25% 7.00% 15.95%
Mesa AZ 6.75% 1.77% 5.50% 14.02% 1%Transaction Privilege Tax increase expired on June 1,2013
Miami FL 7.00% 6.00% 13.00%
Milwaukee WI 9.50% 0.60% 5.00% 15.10%
Minneapolis MN 3.13% 3.25% 0.15% 6.88% 13.40%
Mobile AL 8.00% 3.00% 2.00% 4.00% 17.00%
Modesto CA 9.00% 9.00%
Montgomery AL 8.50% 4.00% 12.50% $1.50/night county excise tax increased to$2.25/night on Dec.1st,2013
Moreno Valley CA 8.00% 8.00%
Nashville TN 6.00% 7.00% 13.00% Additional$2.50/night city hotel occupancy tax
New Orleans LA 4.00% 7.00% 2.00% 13.00% By hotel size:$0.50-$1.00 city privilege tax,$0.50-$2.00 NOEHA fee
New York NY 10.38% 0.38% 4.00% 14.75% $1.50/night state fee;city$0.50-$2.00 nightly based on room price
Newark NJ 6.00% 8.00% 14.00%
Newport News VA 7.50% 5.00% 12.50%
Norfolk VA 8.00% 5.00% 13.00%
North Las Vegas NV 1.00% 6.00% 4.00% 11.00%
Oakland CA 14.00% 14.00%
Oceanside CA 10.00% 1.50% 11.50%
Oklahoma City OK 9.38% 4.50% 13.88%
Omaha NE 7.00% 4.00% 6.50% 17.50%
Ontario CA 11.75% 11.75%
Orlando FL 6.50% 6.00% 12.50%
HVS 2014 LODGING TAX REPORT-USA ( PAGE 9
HVS
TAX RATES IN TOP 150 URBAN CENTERS 2013-CONTINUED
City ST City Special County State Total Notes
Districts
Overland Park KS 10.13% 1.23% 6.30% 17.65%
Oxnard CA 10.00% 1.50% 11.50%
Pembroke Pines FL 5.00% 6.00% 11.00%
Philadelphia PA 8.20% 1.00% 6.00% 15.20% City hotel tax rate increased to 8.5%effective FV 2014
Phoenix AZ 5.00% 1.77% 5.50% 12.27% 1%Transaction Privilege Tax increase expired on June 1,2013
Pittsburgh PA 8.00% 6.00% 14.00%
Plano TX 7.00% 6.00% 13.00%
Port St.Lucie FL 5.50% 6.00% 11.50%
Portland OR 6.00% 2.00% 5.50% 1.00% 14.50%
Providence RI 13.00% 13.00%
Raleigh NC 8.00% 4.75% 12.75%
Rancho Cucamonga CA 10.00% 10.00%
Reno NV 1.00% 3.50% 4.00% 8.50% $2/night surcharge on Downtown District hotels with unrestricted gaming
Richmond VA 8.00% 5.00% 13.00%
Riverside CA 12.00% 12.00%
Rochester NY 10.00% 4.00% 14.00%
Sacramento CA 12.00% 12.00% $1.00-$1.50 fee replaced with 1-3%TMD tax for FY 2013
Saint Paul MN 3.50% 3.25% 6.88% 13.63%
Salem OR 9.00% 1.00% 10.00%
Salt Lake City UT 2.00% 0.90% 11.60% 4.70% 19.20%
San Antonio TX 9.00% 1.75% 6.00% 16.75%
San Bernardino CA 10.00% 10.00%
San Diego CA 10.50% 2.00% 12.50% Effective CY 2013:hotels with 30+rooms pay 2%,if fewer.55%
San Francisco CA 14.00% 1.50% 15.50%
San Jose CA 10.00% 4.00% 14.00%
Santa Ana CA 11.00% 11.00%
Santa Clarita CA 10.00% 2.00% 12.00%
Santa Rosa CA 9.00% 5.00% 14.00%
Scottsdale AZ 6.65% 1.77% 5.50% 13.92% 1%Transaction Privilege Tax increase expired on June 1,2013
Seattle WA 9.10% 6.50% 15.60%
Shreveport LA 9.10% 4.00% 13.10%
Spokane WA 4.20% 6.50% 10.70%
Springfield MO 7.13% 3.25% 1.25% 4.23% 15.85%
St.Louis MO 11.99% 5.75% 4.23% 21.97%
St.Petersburg FL 6.00% 6.00% 12.00%
Stockton CA 8.00% 4.00% 12.00%
Tacoma WA 2.00% 2.00% 6.50% 10.50%
Tallahassee FL 6.50% 6.00% 12.50%
Tampa FL 6.00% 6.00% 12.00%
Tempe AZ 7.00% 1.77% 5.50% 14.27% 1%Transaction Privilege Tax increase expired on June 1,2013
Toledo OH 11.25% 5.50% 16.75%
Tucson AZ 6.00% 0.55% 5.50% 12.05% 1%Transaction Privilege Tax increase expired on June 1,2013
Tulsa OK 8.10% 0.85% 4.50% 13.45%
Vancouver WA 3.90% 6.50% 10.40%
Virginia Beach VA 8.00% 2.50% 5.00% 15.50%
Washington DC 14.50% 0.00% 14.50%
Wichita KS 6.00% 2.00% 1.00% 6.30% 15.30%
Winston-Salem NC 2.00% 6.00% 4.75% 12.75%
Worcester MA 6.00% 2.75% 5.70% 14.45%
Yonkers NY 2.50% 0.38% 4.50% 4.00% 11.38%
HVS 2014 LODGING TAX REPORT-USA I PAGE 10
HVS
TOP 150 URBAN CENTERS TOTAL LODGING TAX RATE RANKING 2013
Rank City State Total Rate Rank City State Total Rate Rank City State Total Rate
1 St.Louis MO 21.97% 51 Tempe AZ 14.27% 101 Orlando FL 12.50%
2 Salt Lake City UT 19.20% 52 Laredo TX 14.25% 101 San Diego CA 12.50%
3 Overland Park KS 17.65% 53 Mesa AZ 14.02% 101 Tallahassee FL 12.50%
4 Birmingham AL 17.50% 54 Augusta GA 14.00% 104 Phoenix AZ 12.27%
4 El Paso TX 17.50% 54 Fort Wayne IN 14.00% 105 Aurora CO 12.25%
4 Omaha NE 17.50% 54 Jersey City NJ 14.00% 106 Tucson AZ 12.05%
7 Chattanooga TN 17.25% 54 Newark NJ 14.00% 107 Anchorage AK 12.00%
7 Cleveland OH 17.25% 54 Oakland CA 14.00% 107 Bakersfield CA 12.00%
7 Knoxville TN 17.25% 54 Pittsburgh PA 14.00% 107 Des Moines IA 12.00%
10 Anaheim CA 17.00% 54 Rochester NY 14.00% 107 Huntington Beach CA 12.00%
10 Cincinnati OH 17.00% 54 San Jose CA 14.00% 107 Huntsville AL 12.00%
10 Garden Grove CA 17.00% 54 Santa Rosa CA 14.00% 107 Lincoln NE 12.00%
10 Houston TX 17.00% 63 Scottsdale AZ 13.92% 107 Riverside CA 12.00%
10 Indianapolis IN 17.00% 64 Oklahoma City OK 13.88% 107 Sacramento CA 12.00%
10 Mobile AL 17.00% 65 Buffalo NY 13.75% 107 Santa Clarita CA 12.00%
16 San Antonio TX 16.75% 65 Honolulu HI 13.75% 107 St.Petersburg FL 12.00%
16 Toledo OH 16.75% 67 Saint Paul MN 13.63% 107 Stockton CA 12.00%
18 Chicago IL 16.39% 68 Durham NC 13.50% 107 Tampa FL 12.00%
19 Kansas City MO 16.35% 69 Tulsa OK 13.45% 119 Gilbert AZ 11.77%
20 Atlanta GA 16.00% 70 Minneapolis MN 13.40% 120 Ontario CA 11.75%
20 Columbus OH 16.00% 71 Shreveport LA 13.10% 121 Chandler AZ 11.67%
20 Columbus GA 16.00% 72 Albuquerque NM 13.00% 122 Las Vegas NV 11.50%
23 Memphis TN 15.95% 73 Baton Rouge LA 13.00% 122 Oceanside CA 11.50%
24 Springfield MO 15.85% 73 Boise ID 13.00% 122 Oxnard CA 11.50%
25 Seattle WA 15.60% 73 Brownsville TX 13.00% 122 Port St.Lucie FL 11.50%
26 Baltimore MD 15.50% 73 Chesapeake VA 13.00% 126 Yonkers NY 11.38%
26 Los Angeles CA 15.50% 73 Dallas TX 13.00% 127 Fort Lauderdale FL 11.00%
26 San Francisco CA 15.50% 73 Fayetteville NC 13.00% 127 Grand Rapids MI 11.00%
26 Virginia Beach VA 15.50% 73 Fresno CA 13.00% 127 Jackson MS 11.00%
30 Wichita KS 15.30% 73 Garland TX 13.00% 127 North Las Vegas NV 11.00%
31 Charlotte NC 15.25% 73 Grand Prairie TX 13.00% 127 Pembroke Pines FL 11.00%
32 Philadelphia PA 15.20% 73 Henderson NV 13.00% 127 Santa Ana CA 11.00%
33 Glendale AZ 15.17% 73 Hialeah FL 13.00% 133 Spokane WA 10.70%
34 Milwaukee WI 15.10% 73 Jacksonville FL 13.00% 134 Eugene OR 10.50%
35 Amarillo TX 15.00% 73 Lexington KY 13.00% 134 Tacoma WA 10.50%
35 Arlington TX 15.00% 73 Lubbock TX 13.00% 136 Vancouver WA 10.40%
35 Austin TX 15.00% 73 Miami FL 13.00% 137 Fremont CA 10.00%
35 Corpus Christi TX 15.00% 73 Nashville TN 13.00% 137 Glendale CA 10.00%
35 Detroit MI 15.00% 73 New Orleans LA 13.00% 137 Irvine CA 10.00%
35 Fort Worth TX 15.00% 73 Norfolk VA 13.00% 137 Rancho Cucamonga CA 10.00%
35 Irving TX 15.00% 73 Plano TX 13.00% 137 Salem OR 10.00%
35 Long Beach CA 15.00% 73 Providence RI 13.00% 137 San Bernardino CA 10.00%
43 Denver CO 14.75% 73 Richmond VA 13.00% 143 Colorado Springs CO 9.63%
43 New York NY 14.75% 94 Greensboro NC 12.75% 144 Akron OH 9.00%
45 Louisville KY 14.50% 94 Raleigh NC 12.75% 144 Aurora IL 9.00%
45 Madison WI 14.50% 94 Winston-Salem NC 12.75% 144 Modesto CA 9.00%
45 Portland OR 14.50% 97 Chula Vista CA 12.50% 147 Reno NV 8.50%
45 Washington DC 14.50% 97 Little Rock AR 12.50% 148 Fontana CA 8.00%
49 Boston MA 14.45% 97 Montgomery AL 12.50% 148 Moreno Valley CA 8.00%
49 Worcester MA 14.45% 97 Newport News VA 12.50% 150 Lancaster CA 7.00%
HVS 2014 LODGING TAX REPORT-USA I PAGE 11
HVS
State Lodging Tax Revenue
HVS analyzed annual state lodging tax revenues as stated in comprehensive annual financial reports,which state
revenues on a modified accrual basis.In a few states where final audited information was not available for fiscal year
2013,we present government estimates.In some cases,government agencies provided annual lodging tax collection
data instead of modified accrual data.Accrued revenues are recorded in the period in which the liability for tax
payment occurs.Cash collections typically lag the period of liability by at least one month or more if collections occur
quarterly or annually.Administrative charges,payment of back taxes and penalties may also affect the level of reported
revenues,but the amounts are not material.In some states, only sales tax revenues in the accommodations sector were
available.Whereas lodging taxes are typically applied only to hotel room charges,sector-wide taxable sales might
include other sources of taxable revenue such as food and beverage revenue.HVS did not attempt to estimate the
percentage of taxable sales due soley to overnight stays in preparing this report.Finally,differences in reporting
periods have been noted.
Among the 22 states that collect a lodging tax,revenue grew at an average rate of 5.52%from 2012 to 2013.While this
is a strong growth rate compared to historical averages,it falls short of the average growth rate of 10.08%posted from
2011 to 2012.The revenue growth rates include increases or decreases caused by tax rate changes previously
discussed in this report. States with Highest Lodging Tax
Revenue Growth Year-over-year
As the largest state to levy a dedicated lodging tax,Texas recorded over
$450 million dollars in transient occupancy tax revenues in fiscal 2013,an 1 Hawaii 14.60%
increase of over 15%from last year's$401 million dollar haul.For a sense 2 Louisiana 12.35%
of scale,it is worth noting that all tax revenues in Texas totalled over$47 3 Texas 12.14%
billion dollars in 2013.Thus the state's 6%lodging tax accounted for only 4 Oregon 9.29%
.4%of the total tax revenues.On the other hand,accommodations tax
collections accounted for nearly 3%of total tax revenues in tourist States with Lowest Lodging Tax
Revenue Growth Year-over-year
destination Nevada.Nevada recorded lodging tax revenues of $146 million,
an increase of almost 15%from fiscal year 2012.In general,most state 1 Nevada 1.81%
revenue comes from a combination of sales,property,and income taxes. 2 Connecticut 1.82%
While lodging taxes bring in a significant amount of money,they are not 3 Arkansas 2.50%
typically a major source of revenue at the state level. 4 Pennsylvania 3.72%
The following table presents a five-year history of lodging tax revenue for each of the 22 states that have imposed a
lodging tax.State sales and use taxes on lodging are not included because many states were unable to provide a
breakdown of sales tax revenue from lodging establishments.All revenue data is presented in millions of dollars and
the states are ranked by 2013 revenues.
HVS 2014 LODGING TAX REPORT-USA I PAGE 12
HVS
RANK OF STATES BY 2013 LODGING TAX REVENUES($MILLIONS)
2013
Rank State FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013
1 1 Texas $371.0 $343.5 $330.8 $348.8 $401.4 $450.1
2 2 Hawaii $222.7 $199.6 $214.2 $271.8 $309.0 $354.1
3 Illinois $219.0 $203.0 $173.0 $192.0 $209.3 $222.8
4 Massachusetts $174.2 $160.9 $152.2 $167.3 $183.7 $194.6
5 Pennsylvania $167.6 $156.4 $152.1 $170.0 $181.2 $187.9
6 3 Nevada $19.1 $18.2 $111.5 $128.2 $143.8 $146.4
7 °Connecticut $84.3 $73.5 $70.6 $76.5 $102.1 $104.0
8 New Jersey $86.3 $74.3 $72.8 $78.2 $85.2 $90.9
9 s Louisiana $48.3 $44.7 $47.5 $55.7 $61.1 $68.6
10 6 Alabama $47.2 $43.8 $43.3 $49.7 $51.8 $53.7
11 New Hampshire $36.2 $34.8 $37.2 $39.6 $41.7 $44.8
12 Montana $32.0 $29.6 $29.5 $34.0 $37.9 $39.8
13 'Vermont $34.0 $31.0 $30.7 $33.4 $34.6 $34.6
14 Oregon $11.7 $10.5 $11.1 $11.5 $12.4 $13.5
15 8 Arkansas $12.0 $11.4 $11.5 $12.0 $12.4 $12.7
16 Rhode Island $16.2 $15.5 $14.2 $15.6 $16.9 $12.1
17 South Dakota $5.7 $5.7 $8.4 $9.5 $9.5 $10.1
18 Kentucky $8.8 $8.6 $8.2 $8.9 $9.3 $9.8
19 Idaho $7.4 $6.9 $6.3 $6.7 $7.1 $7.5
20 8 Nebraska $3.7 $3.5 $3.8 $4.0 $4.3 $4.5
9 South Carolina $45.4 $41.8 $39.8 $44.4 $50.8 n/a
1 Revenue for fiscal year ended August 31
2 Calendar year revenue from lodging tax only.Rate 7.25%in FY 2008 and FY 2009,8.25%in FY 2010,9.25%in FY
2011 and FY 2012
3 Includes both 1%statewide tax and additional 3%Clark and Washoe county tax enacted FY 2010
°FY 2008 and FY 2009 estimated with reported gross accommodations receipts.Rate increased from 12%to 15%
for FY 2012
s Lodging tax revenue from 4%Louisiana Stadium and Exposition District hotel tax and 3%Morial Exhibition Hall
Authority hotel tax levied in Jefferson and Orleans Parishes
6 Revenue for fiscal year ended September 30.Includes additional 1%on lodging in Alabama Mountain Lakes
counties
'Estimated with taxable accommodations receipts
8 Calendar Year
82013 Accommodations Tax collection data unavailable at time of publishing
HVS 2014 LODGING TAX REPORT-USA I PAGE 13
HVS
City Lodging Tax Revenue
The following tables describe the lodging tax revenue that the 150 most populous cities collected from their respective
lodging taxes.Unless otherwise noted,the tax rate and revenue listed only pertains to the citywide lodging tax,and does
not include special district taxes or city sales taxes.Consequently,the revenue figures presented for comparable cities
can diverge greatly.For example,a city in California with an average lodging tax rate will show greater revenue year
over year than a similar city in Nevada,where taxes are levied primarily at the state and special district level.A later
section will address this issue by calculating taxable room revenues.For individual cities,revenues are reported from
consistent sources each year. Highest Year-over-year Lodging Tax
In some states and cities,lodging taxes are applied at the county Revenue Growth
rather than city level.For example,cities in Florida,Indiana,and 1 Portland OR 34.59%
parts of New York do not levy municipal lodging taxes.County 2 Salt Lake City UT 23.77%
lodging tax revenues are provided in these cases,as indicated in the 3 Richmond VA 22.91%
notes.Revenue changes from year to year as rate changes are 4 Los Angeles CA 20.59%
implemented at the state and local level.Comments regarding rate 5 Lubbock TX 18.00%
changes are omitted. 6 Fremont CA 17.89%
Revenue growth was highest in Portland,Oregon.The increase 7 Riverside CA 17.44%
stems from the creation of a Tourism Improvement district that 8 Garden Grove CA 17.27%
raised Portland's lodging taxes by 2 percent. Among cities keeping 9 Austin TX 16.91%
rates constant,Salt Lake City,Richmond,and cities in the Los 10 Charlotte NC 16.49%
Angeles metropolitan area saw the biggest gains.Lodging tax
revenues fell most sharply in Chesapeake,Virginia. Lowest Year-over-year Lodging Tax
Revenue Growth
1 Chesapeake VA -9.60%
2 Mesa AZ -5.73%
3 Norfolk VA -5.72%
4 Brownsville TX -4.01%
5 Birmingham AL -2.48%
6 Knoxville TN -2.43%
7 Lancaster CA -1.74%
8 Tucson AZ -1.56%
9 San Francisco CA -0.33%
10 Laredo TX -0.22%
HVS 2014 LODGING TAX REPORT-USA I PAGE 14
HVS
LODGING TAX REVENUES IN TOP 150 URBAN CENTERS($MILLIONS)
City ST FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Notes
Akron OH
Albuquerque NM $11.50 $10.21 $9.99 $10.12 $10.08 $10.35
Amarillo TX $4.33 $4.23 $4.40 $4.78 $5.00 $5.69
Anaheim CA $87.18 $80.06 $77.14 $82.61 $90.38 $102.94
1 Anchorage AK $22.25 $18.32 $19.64 $20.97 $23.01 $22.97
2 Arlington TX $6.91 $6.21 $6.71 $7.89 $7.86 $8.51
Atlanta GA $39.51 $38.68 $42.93 $48.57 $54.42
1 Augusta GA $3.69 $3.84 $3.97 $4.38 $4.63 $4.84
1 Aurora CO $4.69 $3.89 $4.14 $4.52 $5.05 $5.52
1 Aurora IL $0.42 $0.37 $0.39 $0.44 $0.46 $0.47
2 Austin TX $44.98 $39.72 $40.82 $48.27 $51.68 $60.42
Bakersfield CA $7.75 $7.14 $6.49 $6.85 $7.83 $8.27
Baltimore MD $21.71 $20.66 $19.04 $27.15 $25.62 $26.57
1 Baton Rouge LA $2.44 $1.95 $1.96 $2.06 $2.39 $2.39 Combined City-Parish revenue
Birmingham AL $2.32 $2.26 $2.45 $3.27 $3.19
2 Boise ID $4.31 $3.75 $3.30 $3.54 $4.12 Auditorium District tax only
Boston MA $40.27 $36.40 $46.53 $53.72 $64.20 $66.07 See note below
2 Brownsville TX $1.56 $1.33 $1.39 $1.20 $1.35 $1.30
Buffalo NY
Chandler AZ $2.10 $1.67 $1.61 $1.97 $2.26 $2.29
Charlotte NC $32.61 $27.04 $26.00 $29.45 $32.59 $37.96 Mecklenburg County
Chattanooga TN $4.07 $3.89 $4.06 $4.75 $5.00 $5.00
Chesapeake VA $4.66 $4.93 $5.37 $5.55 $5.02
1 Chicago IL $82.66 $64.10 $68.80 $76.43 $85.63 $89.85
Chula Vista CA $2.70 $2.30 $2.04 $2.06 $2.30 $2.47
1 Cincinnati OH $2.22 $1.88 $2.01 $2.27 $2.27
1 Cleveland OH $4.18 $3.70 $3.81 $4.06 $4.47 $4.73
1 Colorado Springs CO $3.50 $3.15 $3.30 $3.55 $3.53 $3.62
Columbus OH $14.68 $12.73 $13.78 $15.03 $16.46 $16.46
Columbus GA $4.14 $4.28 $4.75 $5.30 $5.03 $5.03
Corpus Christi TX $10.34 $10.13 $9.92 $10.72 $12.05 $13.18
2 Dallas TX $49.24 $41.97 $42.11 $44.97 $40.05 $42.13
1 Denver CO $53.77 $43.98 $49.14 $55.62 $57.96 $63.48
Des Moines IA $4.20 $3.72 $3.70 $3.89 $4.37 $4.76
2 Detroit MI $19.19 $15.38 $15.53 $17.21 $18.45 $19.91 Multi-county convention tax
Durham NC $2.04 $2.21 $1.93 $2.12 $2.25 $2.25 Durham County
3 El Paso TX $8.42 $7.94 $8.36 $8.57 $8.93 $9.37
Eugene OR $1.77 $1.68 $1.52 $1.66 $1.69 $1.75
Fayetteville NC $0.98 $1.00 $1.00 $1.19 $1.19 Cumberland County
Fontana CA $0.46 $0.40 $0.47 $0.57 $0.56 $0.59
2 Fort Lauderdale FL $42.77 $35.51 $37.53 $40.63 $44.50 $47.43 Broward County
Fort Wayne IN $4.07 $3.30 $2.52 $3.74 $3.93 $3.93 Allen County
2 Fort Worth TX $13.84 $15.61 $17.55 $19.18 $19.50 $19.93
Fremont CA $3.18 $2.86 $2.87 $3.48 $4.13 $4.87
Fresno CA $10.79 $9.93 $8.55 $8.45 $9.09 $9.20
Garden Grove CA $12.67 $11.26 $10.20 $11.70 $12.32 $14.45
2 Garland TX $0.47 $0.48 $0.56 $0.69 $0.77 $0.83
Gilbert AZ
Glendale AZ
Glendale CA $2.73 $2.38 $2.69 $3.05 $3.37
Note:Boston revenue estimated with DOR collections per percentage point;prorated for mid-FY2011 rate increase(4%to 6%)
1 Calendar Year
'Fiscal Year ended September 30
3 Fiscal year ended August 31
HVS 2014 LODGING TAX REPORT-USA 1,PAGE 15
HVS
LODGING TAX REVENUES IN TOP 150 URBAN CENTERS($MILLIONS)-CONTINUED
City ST FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Notes
2 Grand Prairie TX $1.41 $1.23 $1.23 $1.33 $1.33 $1.49
1 Grand Rapids MI $4.68 $4.92 $5.80 $6.60 $6.60 Kent County
Greensboro NC $3.05 $2.76 $2.66 $2.84 $3.00 $3.31
Henderson NV $2.28 $1.77 $1.41 $1.29 $1.56 $1.64
2 Hialeah FL $73.99 $62.53 $72.56 $84.92 $90.92 Miami-Dade County
Honolulu HI
Houston TX $66.23 $62.38 $54.92 $61.60 $68.62 $68.62
2 Huntington Beach CA $6.69 $5.42 $5.82 $6.47 $7.20 $7.60
2 Huntsville AL $5.92 $5.69 $5.81 $6.14 $6.13 $6.13
Indianapolis IN $36.21 $32.27 $25.90 $36.80 $43.34 $43.34 Marion County
Irvine CA $9.11 $7.77 $7.27 $8.29 $8.49 $8.49
2 Irving TX $24.53 $19.67 $15.79 $18.03 $18.94 $18.94
Jackson MS
3Jacksonville FL $16.73 $13.38 $13.34 $14.34 $14.34 $15.54 Duval County
1 Jersey City NJ $3.87 $4.09 $4.28 $5.97 $6.33 $6.55 FY 2008-10;CY 2011-12
Kansas City MO
Knoxville TN $2.91 $3.11 $3.34 $3.26
Lancaster CA $1.21 $1.33 $1.38 $1.30 $1.34 $1.31
2 Laredo TX $3.33 $2.72 $3.09 $4.12 $4.23 $4.22
Las Vegas NV $4.52 $3.36 $2.89 $3.03 $3.41 $3.50 1-2%city tax,1%district only
Lexington KY
Lincoln NE $25.44
Little Rock AR
2 Long Beach CA $18.22 $14.74 $15.27 $17.69 $17.76 $19.45
Los Angeles CA $148.52 $136.32 $118.50 $134.80 $151.72 $182.96
Louisville KY $19.97 $19.55 $18.29 $18.84 $20.50 $21.76 Jefferson County
2 Lubbock TX $4.19 $4.18 $4.24 $4.86 $5.21 $6.15
1 Madison WI $8.70 $7.52 $8.34 $9.27 $10.16 $10.90
Memphis TN $4.34 $3.85 $3.62 $3.54 $3.72 $4.19 Hotel Tax Fund revenue
Mesa AZ $2.39 $1.81 $1.58 $2.15 $2.02 $1.90
2 Miami FL $73.99 $62.53 $72.56 $84.92 $90.92 Miami-Dade County
1 Milwaukee WI $9.29 $7.57 $9.31 $9.94 $10.48 $11.40 7%WCD city room tax only
1 Minneapolis MN $6.62 $5.67 $5.79 $6.30 $6.43 $6.75
2 Mobile AL $5.24 $4.80 $6.04 $5.09 $5.00 $5.18
Modesto CA $2.04 $1.85 $1.46 $1.64 $1.77 $1.88
2 Montgomery AL $5.55 $5.27 $5.58 $5.57 $6.06 $6.06
Moreno Valley CA $0.59 $0.50 $0.54 $0.69 $0.75 $0.83
Nashville TN $39.00 $38.79 $37.71 $38.78 $47.09 $50.46
New Orleans LA $18.77 $17.07 $18.60 $21.86 $24.04 Orleans Parish NOEHA taxes
New York NY $382.31 $343.34 $369.13 $431.98 $486.53 $512.34 Includes fees;not 0.375%MCTD tax
Newark NJ $4.20 $5.15 $4.60 $5.72 $5.63 $6.08 2012 budget estimate
Newport News VA $3.45 $3.13 $2.97 $3.06 $3.19 $3.19
Norfolk VA $8.37 $7.79 $7.13 $6.51 $8.56
$8.07 Includes excise tax
North Las Vegas NV $0.35 $0.30 $0.33 $0.33 $0.36 $0.36
Oakland CA $12.40 $10.60 $10.09 $12.48 $13.82 $15.83
Oceanside CA $3.39 $3.89 $3.18 $3.33 $3.82 $4.24
Oklahoma City OK $10.83 $10.65 $10.32 $10.86 $12.34 $13.32
1 Omaha NE $5.17 $4.56 $4.67 $3.30 $3.81 $3.92 4%general fund tax only
Ontario CA $11.03 $9.37 $8.40 $8.79 $9.15 $9.73
2 Orlando FL $168.16 $142.21 $147.76 $175.85 $175.30 Orange County
1 Calendar Year
2 Fiscal Year ended September 30
3 Collected May-April
HVS 2014 LODGING TAX REPORT-USA I PAGE 16
HVS
LODGING TAX REVENUES IN TOP 150 URBAN CENTERS($MILLIONS)-CONTINUED
City ST FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Notes
1 Overland Park KS $8.20 $6.78 $6.73 $7.45 $7.77 $8.44
Oxnard CA $3.62 $3.33 $3.06 $3.30 $3.40 $3.83
2 Pembroke Pines FL $42.77 $35.51 $37.53 $40.63 $44.50
$47.43 Broward County
Philadelphia PA $39.74 $37.91 $40.02 $42.21 $47.01 $50.04 Collection data
Phoenix AZ $35.64 $30.42 $26.87 $28.32 $30.49 $31.67
1 Pittsburgh PA $24.60 $22.30 $24.63 $27.73 $29.17 $29.17 Allegheny County
2 Plano TX $4.91 $3.95 $4.10 $4.72 $4.67 $5.10
2 Port St.Lucie FL $2.36 $2.08 $2.02 $2.40 $2.65 St.Lucie County
Portland OR $19.65 $23.57 $16.51 $19.14 $21.36 $28.75
Providence RI $1.52
Raleigh NC $14.69 $13.48 $12.98 $14.94 $16.22 $17.04 Wake County
Rancho Cucamonga CA $1.76 $1.69 $1.59 $1.83 $1.93 $2.06
Reno NV $7.68 $7.51 $7.34 $7.17 $7.83
Richmond VA $5.98 $5.37 $4.79 $4.79 $5.20 $6.39
Riverside CA $3.69 $2.91 $2.49 $2.73 $3.00 $3.52
1 Rochester NY $6.48 $6.43 $6.42 $6.35 $6.33 $6.33 Monroe County
Sacramento CA $17.54 $16.43 $14.23 $15.40 $15.78 $16.56
1 Saint Paul MN $3.04 $2.73 $2.70 $2.96 $3.17 $3.17
Salem OR $2.51 $2.42 $2.14 $2.22 $2.24 $2.45
Salt Lake City UT $11.39 $10.34 $8.99 $9.67 $1.98 $2.45 Salt Lake County
2 San Antonio TX $68.41 $58.80 $59.73 $62.97 $67.94 $72.77
San Bernardino CA $3.26 $2.52 $2.22 $2.51
San Diego CA $160.24 $136.32 $128.11 $139.77 $148.80 $159.49
San Francisco CA $219.09 $214.46 $186.85 $209.96 $239.57 $238.78
San Jose CA $23.90 $19.26 $17.25 $18.10 $22.45 $25.26
Santa Ana CA $7.71 $6.15 $5.65 $5.97 $7.02 $7.02
Santa Clarita CA $2.43 $2.26 $2.05 $2.11 $2.38 $2.56
Santa Rosa CA $4.06 $3.46 $2.86 $3.18 $3.65 $3.86
Scottsdale AZ $9.62 $7.58 $7.11 $13.13 $13.43 $13.85
1 Seattle WA $53.08 $23.66 $19.48 $20.19 $22.28 $24.47 King County 2%state-shared
1 Shreveport LA $1.86 $2.63 $2.23 $2.20 $2.20
1 Spokane WA $1.49 $1.36 $1.42 $1.37 $1.68 2%state-shared only
Springfield MO $3.63 $3.59 $3.35 $3.54 $3.84 $3.87
St.Louis MO $5.62 $6.51 $6.26 $6.42 $7.37 $7.54 3.5%C&S tax only
2 St.Petersburg FL $26.35 $24.25 $23.75 $25.59 $28.75 Pinellas County
Stockton CA $2.29 $1.96 $1.75 $1.80 $1.93 $2.01
1 Tacoma WA $3.25 $3.14 $3.10 $2.98 $2.91 $3.18 2%state-shared and 2%or 5%local
Tallahassee FL $3.27 $3.15 $3.55 $3.74 $4.11 Leon County
2 Tampa FL $21.29 $18.42 $17.54 $19.10 $21.03 Hillsborough County
Tempe AZ $3.53 $2.81 $2.51 $4.10 $4.52 $4.65
1 Toledo OH $6.39 $4.16 $4.49 $4.88 $5.11 $5.11 Lucas County
Tucson AZ $12.37 $10.99 $11.69 $12.52 $12.41 $12.22
Tulsa OK $6.82 $6.33 $5.82 $5.68 $6.12 $6.68
1 Vancouver WA $1.29 $1.10 $1.18 $1.26 $1.35 2%state-shared and 2%local
Virginia Beach VA $23.62 $22.73 $22.92 $24.40 $25.62 $25.62
2 Washington DC $204.20 $204.30
1 Wichita KS $6.32 $6.01 $5.69 $6.04 $6.10 $6.40
1 Winston-Salem NC $4.09 $3.40 $3.18 $3.53 $3.95 $3.95 Forsyth County
Worcester MA $1.10 $1.48 $1.42 $1.79 $1.94 $1.94
Yonkers NY $5.30 $4.12 $4.75 $5.17 $5.30 $5.30
1 Calendar Year
2 Fiscal Year ended September 30
HVS 2014 LODGING TAX REPORT-USA I PAGE 17
HVS
Room Revenue Trends
Since reporting and payment of lodging taxes is mandatory,data on tax revenue provides an accurate measurement of
the performance of the lodging industry.HVS estimated the amounts of taxable room revenue in each state and city by
dividing the tax revenues by the tax rate.Taxable room revenues are typically less than gross room revenues because
most lodging tax laws provide some exemptions such as room rental paid by military personnel or government
employees.Estimated taxable room revenues for the states and cities for which data is available are shown below.
Appendix B provides detailed information on estimated state and city room revenue.
ESTIMATED AVERAGE ANNUAL CHANGE IN TAXABLE ROOM REVENUE IN STATES AND LARGEST U.S.CITIES($MILLIONS)2
12.00%
y 8.00%
j ::
"reu111 t
.T _
-4.00%
c
c
-8.00%
-12.00%
FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013
•City Urban Center State
Performance of the lodging sector can be interpreted as a leading indicator for the larger economy,since business travel
is a relatively elastic expense for many firms.HVS compared the revenues of states and cities in each year from 2009 to
2013 to demonstrate the progressive recovery from the economic recession.HVS also compared estimated taxable
room revenue in 2013 to the larger of estimated taxable room revenue in years 2007 and 2008 for individual states and
cities.
The figure below shows the number of states and cities that have recoverd to pre-recession level of loding tax revenues
and shows a pattern of slow but persistent recovery.
2 HVS estimated revenues for each year by computing the revenue change in each city or state for which data was available,then
averaging the revenue changes of all cities or states.
HVS 2014 LODGING TAX REPORT-USA I PAGE 18
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•
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REVENUES RELATIVE TO PRE-RECESSION PEAK BY YEAR
States Cities
Number Below Number Above Number Below Number Above
2009 28 3 111 7
2010 25 6 104 14
2011 15 16 83 35
2012 7 24 59 59
2013 2 29 45 73
Five years after the recession,nearly all states have recovered to pre-recession revenue levels,but a significant number
of cities(45)have not yet recovered.
Disclaimer
HVS's lodging tax study recognizes that lodging tax rates,collections,and distributions are in constant flux.The data
presented herein is HVS's best attempt to gather the most recently available information.HVS used sources deemed to
be reliable and assumes that this information is accurate.All questions,comments,or concerns are welcome in the
continuing process to accurately present the current and historical trends of lodging taxes in the United States.
HVS 2014 LODGING TAX REPORT-USA I PAGE 19
•
FIVS
APPENDIX A- STATE LODGING TAXES
Alabama Alaska
The State of Alabama levies a transient lodging tax The State of Alaska does not impose a statewide
on renting or furnishing any room or rooms,
lodging tax or sales tax.
lodging,or accommodations to transients.The
statewide transient lodging tax is 4%in all Arizona
counties except the Alabama Mountain Lakes
counties of Blout,Cherokee,Colbert,Cullman, Transient lodging in Arizona is subject to
DeKalb,Etowah,Franklin,Jackson,Lauderdale, Arizona's statewide transaction privilege tax
Lawrence,Limestone,Madison,Marion,Marshall, (similar to a sales tax).The tax base is the gross
Morgan,and Winston,where an additional 1% proceeds of sales or gross income derived from
lodging tax is imposed.50%of the 1%additional the business.Exemptions are granted for non-
lodging tax is distributed to the Alabama lodging business activity or the renting of lodging
Mountain Lakes Association,while the other 50% to a motion picture production company.The
is distributed to the counties in which the tax was state deducts a.065%administrative fee for the
collected.180 or more continuous days of administration of the tax.As of June 1,2013 the
occupancy and non-profit or privately operated tax rate has returned to 5.5%.
lodging facilities for the recreation/education of Year Rate Collections
students,children,or nonprofit members are 2013 6.50% $122,158,268
exempt from the tax. 2012 6.50% $118,627,527
Year Rate Collections 2011 6.50% $112,160,756
2013 4.00% $53,703,169 2010 5.50% $107,221,518
2012 4.00% $51,787,434 2009 5.50% $116,403,922
2011 4.00% $49,682,553 2008 5.50% $132,163,437
2010 4.00% $43,314,319 2007 5.50% $132,475,665
2009 4.00% $43,656,561 2006 5.50% $124,483,456
2008 4.00% $47,209,785 2005 5.50% $113,372,263
2007 4.00% $34,073,086 2004 5.50% $100,713,460
2006 4.00% $35,634,232 2003 5.50% $93,417,455
2005 4.00% $41,274,184 2002 5.50% $91,286,854
2004 4.00% $44,683,652 2001 5.50% $102,905,472
2003 4.00% $31,510,872
2002 4.00% $30,733,336
2001 4.00% $29,158,729
HVS 2014 LODGING TAX REPORT-USA I PAGE A-1
x
Arkansas Year Rate Collections
2013 2.90% $81,039,000
Arkansas'statewide sales tax applies to the 2012 2.90% $77,409,000
furnishing of rooms to transient guests.The State
2011 2.90% $71,189,000
also imposes a 2%tourism tax on lodging services.
These taxes are in addition to local county and
2010 2.90% $63,346,000
municipal sales taxes and transient lodging taxes. 2009 2.90% $66,536,000
The below data pertains to collections of the 2% 2008 2.90% $72,530,000
statewide tourism tax in calendar years. 2007 2.90% $67,693,000
Year Rate Collections 2006 2.90% $59,660,000
2013 2.00% $12,716,494 2005 2.90% $54,307,000
2012 2.00% $12,405,781 2004 2.90% $50,991,000
2011 2.00% $22,025,504 2003 2.90% $50,514,000
2010 2.00% $11,492,218
2009 2.00% $11,378,831 Connecticut
2008 2.00% $12,005,267
2007 2.00% $11,571,123 Connecticut applies a room occupancy tax on
2006 2.00% $11,089,224 short-term hotel and lodging stays(30 days or
2005 2.00% $10,177,191 less).The Connecticut room occupancy tax was
raised from 12%to 15%on July 1,2011.The
room occupancy tax is collected by the
California Connecticut Department of Revenue.Collection
data from 2007 to 2009 are estimated using
Local transient occupancy taxes can be imposed reported gross receipts.
on hotels,motels,and other forms of transient Year Rate Collections
lodging.Either a city or a county(or both)may 2013 15.00% $103,965,000
levy a tax on lodging for a period of less than 30
2012 15.00% $102,109,413
! days,but the State of California does not.
Incorporated cities are not subject to county 2011 15.00% $76,521,680
lodging taxes.Special local taxing districts are 2010 12.00% $70,595,546
permitted.Transient occupancy taxes are not 2009 12.00% $73,512,000
levied on campgrounds and owners of time- 2008 12.00% $84,264,000
1 shares.Other exceptions may be determined by 2007 12.00% $79,968,000
local legislative bodies.
Colorado Delaware
Units rented for less than 30 consecutive days are Delaware imposes an accommodation tax upon
subject to the state sales tax.Hotels are also every occupancy of a room or rooms in a hotel,
subject to local sales taxes and local hotel taxes. motel or tourist home within the State.The
The state sales tax is collected by the Colorado accommodation tax is remitted to the Department
Department of Revenue,except for home-rule of Finance.Exemptions are available for
cities and counties.The state retains 2.22%of charitable,educational,or religious institutions,
collections as a Service Fee. summer camps for children,nursing homes and
hospitals,permanent residents,and employees of
the U.S.government on official business.
HVS 2014 LODGING TAX REPORT-USA I PAGE A-2
HVS
Municipalities and counties may not impose an Year Rate Collections
additional accommodation tax. 2013 4.00% $221,699,000
Year Rate Collections 2012 4.00% $208,044,000
2012 8.00% $16,938,000 2011 4.00% $201,754,000
2011 8.00% $16,310,000 2010 4.00% $181,437,000
2010 8.00% $16,000,000
2009 8.00% $15,680,000
2008 8.00% $18,080,000 Hawaii
2007 8.00% $18,240,000 In addition to the statewide 4%general excise tax,
2006 8.00% $17,280,000 the Transient Accommodations Tax is also levied
2005 8.00% $15,840,000 upon the gross rental proceeds derived from the
2004 8.00% $16,320,000 furnishing of transient accommodations for less
2003 8.00% $14,560,000 than 180 days.The Transient Accommodations
2002 8.00% $13,600,000 Tax was raised to 8.25%for FY 2010,and 9.25%
2001 8.00% $13,920,000 for FY 2011.Hawaii's general excise tax is 4%,the
rate is 4.5%in Oahu.Exemptions to the Transient
Accommodations Tax are offered for health care
Florida facilities,school dormitories,nonprofit lodging,
living accommodations for military personnel,
Sales tax is due on rental charges or room rates renters receiving rental subsistence,renters to
paid for the right to use or occupy living or full-time postsecondary students,and
sleeping accommodations.Exemptions are accommodations for foreign diplomats.The data
granted for 6 or more months of continuous below pertains to the Transient Accommodations
residence,full-time students enrolled in Tax rates and collections per calendar year.
postsecondary education,and active duty military
Year Rate Collections
personnel in the community under official orders.
A 2.5%collection allowance is granted for the 2013 9.25% $354,082,000
remittance of the statewide sales tax.However, 2012 9.25% $308,974,000
the State of Florida does not provide a breakdown 2011 9.25% $271,755,000
of sales tax revenues derived from 2010 8.25% $214,219,000
accommodation sales. 2009 7.25% $199,594,000
2008 7.25% $222,685,000
Georgia 2007 7.25% $219,831,000
2006 7.25% $213,226,000
Georgia's statewide 4%sales tax applies to hotels.
2005 7.25% $198,774,000
Although there is no statewide hotel tax,local
municipal or county authorities can apply an 2004 7.25% $181,848,000
excise tax to all accommodations that are 2003 7.25% $170,865,000
regularly furnished for value for the first 10 days
of occupancy.Local authorities can choose what
rate to set their transient hotel tax at,between 3% Idaho
and 8%.Exemptions to the hotel tax are granted Idaho levies a 6%statewide sales tax applied on
for those staying in a room as a result of hotels,plus an additional 2%Travel&Convention
destruction to their home or those on official Hotel/Motel Tax on hotel or motel occupants and
government business. campground users for less than 30 continuous
days.Local governments can also impose their
HVS 2014 LODGING TAX REPORT-USA I PAGE A-3
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own hotel taxes.Both the sales tax and the Travel Year Rate Collections
and Convention Hotel/Motel Tax are remitted to 2013 6.00% $222,824,550
the Idaho Tax Commission.The data below 2012 6.00% $211,075,064
describes the rate and collections of the Travel 2011 6.00% $193,391,253
and Convention Hotel/Motel Tax. 2010 6.00% $171,019,922
Year Rate Collections 2009 6.00% $194,732,472
2013 2.00% $7,501,871 2008 6.00% $219,725,708
2012 2.00% $7,084,790 2007 6.00% $206,807,648
2011 2.00% $6,665,722 2006 6.00% $185,039,659
2010 2.00% $6,276,456 2005 6.00% $160,720,291
2009 2.00% $6,862,000 2004 6.00% $156,125,146
2008 2.00% $7,378,675 2003 6.00% $150,727,788
2007 2.00% $6,908,518 2002 6.00% $149,658,344
2006 2.00% $6,290,575 2001 6.00% $170,013,089
2005 2.00% $5,704,999
2004 2.00% $5,315,084
2003 2.00% $5,044,435 Indiana
2002 2.00% $4,912,981
In addition to the 7%statewide sales tax,counties
may impose a County Innkeeper Tax on the rental
Illinois of rooms and accommodations for less than 30
days.The Indiana Department of Revenue only
The Hotel Operators Occupation Tax is imposed collects County Innkeeper Taxes for certain
on the occupation of renting,leasing,or letting counties.Although the Department of Revenue
rooms to persons for living quarters for periods of reports County Innkeeper Tax revenue,it does not
less than 30 days consecutive days.Illinois provide a breakdown of sales tax revenue derived
statewide sales tax is not imposed on hotels,but from lodging sales.
I various county,municipal,and authority taxes are
imposed on hotels.Exemptions to the Hotel Iowa
Operators Occupation Tax are granted to foreign
diplomats and permanent residents.An effective The statewide sales tax levied on hotels and
1 rate of 6.17%is levied in the city of Chicago. motels is 5%.Additional local hotel/motel taxes at
the city and county level may be imposed on the
gross receipts from the renting of sleeping rooms
for 31 consecutive days or less,but hotels are not
subject to local option sales taxes.Local
hotel/motel taxes may not exceed 7%.Collection
figures indicate sales and use tax paid by hotels
and other lodging establishments.
HVS 2014 LODGING TAX REPORT-USA I PAGE A-4
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Year Rate Collections Kentucky
2013 5.00% $44,827,957
2012 5.00% $43,479,593 All hotel rentals are subject to the statewide 6%
2011 5.00% sales tax and a 1%transient room tax.Local
$39,068,913
governing bodies may establish an additional
2010 5.00% $40,025,778
transient room tax for rentals of 30 days or less.
2009 5.00% $35,309,752 The data below pertains only to the 1%transient
2008 5.00% $32,733,246 room tax.
2007 5.00% $30,875,248 Year Rate Collections
2006 5.00% $28,631,798 2013 1.00% $9,800,144
2005 5.00% $27,021,038 2012 1.00%
$9,270,886
2004 5.00% $25,581,384 2011 1.00%
$8,949,223
2003 5.00% $24,969,330 2010 1.00% $8,187,581
2002 5.00% $27,635,086 2009 1.00% $8,638,454
2001 5.00% $25,368,481 2008 1.00% $8,786,179
2007 1.00% $8,271,470
Kansas 2006 1.00% $7,526,491
The rental of sleeping rooms by a hotel is subject
to the 6.3%state sales tax on the total gross Louisiana
receipts.Exemptions from this sales tax are
The furnishing of rooms by hotels is subject to the
granted to the federal and state government,
4%statewide sales tax.Localities can also impose
nonprofit organizations,and volunteer fire
hotel occupancy taxes at the county,city,and
departments.Local taxing jurisdictions can also
authority level.The State also imposes a 4%hotel
impose an additional Transient Guest Tax.
Businesses remitting the state sales tax on hotel occupancy tax in the Louisiana Stadium District
(Orleans and Jefferson Parish),and a 3%New
gross receipts may keep an administrative fee of Orleans Morial Exhibition Hall Authority hotel
2%Transient Guest Tax revenue.Beginning FY
occupancy tax(Orleans Parish),which includes a
2014,the state sales tax is reduced to 6.15%.
$.50 excise on hotels with 10-299 rooms,$1 excise
Year Rate Collections on hotels with 300-999 rooms,and$2 excise on
2013 6.30% $37,493,386 hotels with 1000 rooms or more.The below data
2012 6.30% $36,454,102 pertains to the combined Louisiana Stadium
2011 6.30% $32,825,094 District and New Orleans Morial Exhibition Hall
2010 6.30% $24,876,582 Authority tax rates and collection.
2009 6.30% $26,976,527
2008 6.30% $28,562,931
2007 6.30% $26,592,032
2006 6.30% $24,306,886
2005 6.30% $22,199,803
2004 6.30% $21,814,115
2003 6.30% $19,269,441
HVS 2014 LODGING TAX REPORT-USA I PAGE A-5
';; "vs
Year Rate Collections Year Rate Collections
2013 7.00% $68,610,000 2013 6.00% $91,752,680
2012 7.00% $61,070,000 2012 6.00% $89,834,791
2011 7.00% $55,730,000 2011 6.00% $84,087,091
2010 7.00% $47,500,000 2010 6.00% $79,940,519
2009 7.00% $44,650,000 2009 6.00% $87,629,108
2008 7.00% $48,260,000 2008 6.00% $76,854,795
2007 7.00% $39,710,000 2007 5.00% $65,378,429
2006 7.00% $36,140,000 2006 5.00% $60,902,495
2005 7.00% $59,750,000 2005 5.00% $57,759,143
2004 7.00% $50,970,000 2004 5.00% $55,186,802
2003 7.00% $49,920,000 2003 5.00% $50,843,977
2002 7.00% $47,240,000 2002 5.00% $50,353,311
I2001 5.00% $51,673,672
Maine
Maine's sales tax applies to transient lodging Massachusetts
rentals at the rate of 7%.For FY 2014,the rate has
increased to 8%.The tax is remitted to the Maine The 5.7%room occupancy excise tax is imposed
Department of Administrative and Financial on the transfer of occupancy,for$15 or more,of
Services.Sales tax revenue from lodging rentals is any room in a bed and breakfast establishment,
estimated using taxable receipts data. hotel,lodging house,or motel for a period of
Year Rate Collections ninety days or less.The room occupancy excise tax
2013 7.00% $54,243,980 is imposed on transient lodging instead of the
2012 7.00% $51,228,450 statewide sales tax.Cities or towns may also
2011 7.00% $47,908,371 impose a local room occupancy excise tax.The
maximum local room occupancy excise tax is 6%
2010 7.00% $46,058,656
(6.5%in Boston).An additional 2.75%tax is
2009 7.00% $42,520,513 levied in Boston,Worcester,Cambridge,
2008 7.00% $45,592,183 Springfield,West Springfield,and Chicopee for
2007 7.00% $45,505,922 convention center funding.Exemptions from the
2006 7.00% $41,654,046 room occupancy excise tax are granted for
2005 7.00% $39,325,762 nonprofit or government institutions,official
2004 7.00% $36,643,761 duties of U.S.military personnel,private
2003 7.00% $36,208,291 convalescent homes,summer camps,and bed and
2002 7.00% $35,862,799 breakfast homes.
Maryland
The statewide 6%sales tax is applied to hotel
room sales.Local jurisdictions may impose a hotel
occupancy tax in addition to the state sales tax.
HVS 2014 LODGING TAX REPORT-USA I PAGE A-6
HVS
Year Rate Collections Only the Federal government and foreign
2013 5.70% $194,577,000 diplomats are exempt.
2012 5.70% $183,707,000 Year Rate Collections
2011 5.70% $167,300,000 2012 6.875% $123,817,353
2010 5.70% $152,233,000 2011 6.875% $121,569,413
2009 5.70% $160,933,000 2010 6.875% $113,635,639
2008 5.70% $174,157,000 2009 6.50% $104,217,067
2007 5.70% $157,515,000 2008 6.50% $115,655,852
2006 5.70% $144,808,000 2007 6.50% $116,180,529
2005 5.70% $133,487,000 2006 6.50% $105,724,392
2004 5.70% $120,178,000 2005 6.50% $95,909,029
2003 5.70% 2004 6.50% $89,346,174
$119,991,000
2002 5.70% 2003 6.50% $85,177,750
$123,306,000
Michigan Mississippi
Hotel room rentals are subject to the Michigan Hotels,motels,tourist courts or camps,and trailer
statewide 6%use tax.Local governments may parks are subject to the 7%statewide sales tax of
impose their own hotel occupancy taxes. their gross income.Local governments may
impose their own local sales taxes on tourism-
Year Rate Collections related business and services.
2013 6.00% $78,036,000 Year Rate Collections
2012 6.00% $85,698,000 2013 7.00% $48,399,322
2011 6.00% $92,934,000 2012 7.00% $45,949,960
2010 6.00% $94,422,000 2011 7.00% $45,598,504
2009 6.00% $77,022,000 2010 7.00% $41,660,429
2008 6.00% $82,626,000 2009 7.00% $43,959,595
2007 6.00% $82,824,000 2008 7.00% $44,258,713
2006 6.00% $84,828,000 2007 7.00% $39,306,553
2005 6.00% $84,144,000 2006 7.00% $41,464,807
2004 6.00% $78,990,000 2005 7.00% $36,266,914
2003 6.00% $73,788,000 2004 7.00% $35,037,328
2002 6.00% $78,384,000 2003 7.00% $30,946,466
2001 6.00% $80,016,000 2002 7.00% $31,568,545
2001 7.00% $30,579,624
Minnesota
Missouri
The rental of a room or rooms for a temporary
place to stay is subject to the state sales tax.Sales Missouri charges a 4.22S%sales tax on the
and use tax must be charged on lodging and amount of charges for all rooms furnished for the
related services furnished for a period of less than public.Local governments may impose their own
30 days.Local governments may institute their hotel taxes.The Missouri Department of Revenue
own lodging taxes,but the total tax amount when collects both state and local taxes.Revenue data
added to the state sales tax may not exceed 13%.
HVS 2014 LODGING TAX REPORT-USA I PAGE A-7
I
I I VS
estimated from reported taxable receipts of Year Rate Collections
hotels,motels,and boarding courts. 2013 7.00% $39,769,000
Year Rate Collections 2012 7.00% $37,864,378
2013 4.225% $60,049,607 2011 7.00% $33,958,813
2012 4.225% $58,199,584 2010 7.00% $29,463,020
2011 4.225% $56,338,736 2009 7.00% $29,581,099
2010 4.225% $53,456,321 2008 7.00% $31,951,675
2009 4.225% $50,349,261 2007 7.00% $30,822,617
2008 4.225% $55,395,130 2006 7.00% $25,697,329
2007 4.225% $54,117,842 2005 7.00% $24,642,093
2006 4.225% $51,370,135 2004 7.00% $22,851,830
2005 4.225% $48,318,063
2004 4.225% $45,858,844
2003 4.225% $46,624,160 Nebraska
2002 4.225% $44,277,883 The state 1%lodging tax is imposed on the total
2001 4.225% $44,960,897 gross receipts charged for sleeping
accommodations furnished by a hotel.This is in
addition to the 5.5%statewide sales tax.Cities
Montana may impose a lodging tax.Counties may also
The Lodging Facility Use Tax(LFUT)and the impose a lodging tax of not more than 4%,as well
Lodging Facility Sales Tax(LFST)are imposed on as local sales taxes.Exemptions are granted for
users of overnight lodging facilities.The LFUT rate any organization that is exempt from sales tax.
is 4%,and the LFST(first imposed in 2003)rate is The state deducts a 3%administrative fee for its
3%,creating a total lodging tax rate of 7%. collection of sales and lodging tax.The below data
Exemptions from the lodging taxes are granted for pertains to the 1%state lodging tax in calendar
units for rented 30+continuous days,units years.
located on an Indian reservation and rented to a Year Rate Collections
member of the same reservation,the federal 2013 1.00% $4,524,464
government,diplomats,youth camps,health care 2012 1.00% $4,312,179
facilities,and facilities charging an average ADAC 2011 1.00% $3,976,771
rate that is 60%or less than the state 2010 1.00% $3,834,851
reimbursement rate for a single room. 2009 1.00% $3,532,692
2008 1.00% $3,725,953
2007 1.00% $3,558,016
2006 1.00% $3,219,113
2005 1.00% $2,908,916
2004 1.00% $2,791,549
2003 1.00% $2,619,199
2002 1.00% $2,640,766
2001 1.00% $2,598,700
HVS 2014 LODGING TAX REPORT-USA I PAGE A-8
HVS
Nevada Year Rate Collections
2013 9.00% $44,815,382
Nevada applies a tax of at least 1%on the gross
2012 9.00% $41,728,060
receipts from the rental of transient lodging,
2011 9.00% $40,853,758
which is retained by the county remitting in which
the tax is remitted for local promotion of tourism. 2010 9.00% $37,375,769
In counties with populations greater than 2009 9.00% $34,092,564
300,000,an additional tax of up to 3%on the 2008 8.00% $35,895,249
rental of transient lodging is remitted to the State 2007 8.00% $34,930,107
General Fund.If the lodging tax in a locality on 2006 8.00% $32,294,697
7/31/08 was less than 10%,the additional tax is 2005 8.00% $31,842,991
imposed.If the lodging tax in a locality on 2004 8.00% $30,926,220
7/31/08 was greater than 10%,the lodging tax is 2003 8.00% $29,442,521
imposed at a rate equal to the difference between 2002 8.00% $29,572,269
13%and the sum of the rates of the existing tax.
Year Rate Collections
2013 4.00% $146,370,186 New Jersey
2012 4.00% $143,767,397
2011 4.00% $128,203,856 The 5%State Occupancy Fee is imposed on the
rent for every occupancy in a hotel,motel,or
2010 4.00% $111,513,747 similar facilities.Jersey City and Newark hotels
2009 1.00% $18,163,309
are instead charged at 1%,and hotels in The
2008 1.00% $19,076,477 Wildwoods at 3.15%. This is in addition to the
2007 1.00% $18,363,565 state 7%sales tax.Various local Municipal
2006 1.00% $17,279,556 Occupancy Taxes are permitted.Exemptions are
granted for state or federal agencies,religious,
educational,and charitable organizations,
New Hampshire organizations exempt from the sales tax,rooms
The statewide Meals and Rentals Tax is assessed rented for the purpose of assembly,or residents of
90+days.The data below pertains to the 5%State
upon patrons of any facility with sleeping
accommodations for 185 days or less.The rate Occupancy Fee.
was raised from 8%to 9%for FY 2009. Year Rate Collections
Exemptions are granted for the state government, 2013 5.00% $90,860,175
federal government,campsites,schools,and 2012 5.00% $85,182,162
medical facilities.Operators are allowed to retain 2011 5.00% $78,238,345
a 3%commission on the Meals and Rentals Tax 2010 5.00% $72,808,464
remitted to the state.The below tax data is in 2009 5.00% $74,261,839
calendar years. 2008 5.00% $86,285,708
2007 5.00% $84,194,930
2006 5.00% $78,949,297
2005 5.00% $78,023,679
2004 5.00% $85,198,185
New Mexico
HVS 2014 LODGING TAX REPORT-USA I PAGE A-9
"vs
Receipts from the rental of lodging in hotels, Year Rate Collections
motels and facilities of the same nature are 2013 4.75% $160,377,382
considered the sale of a license to use,and are 2012 4.75% $153,190,916
subject to the 5.125%statewide gross receipts tax 2011 5.75% $168,263,826
(a sales tax).Hotels are also subject to local sales 2010 5.75%
$138,465,460
and lodger's taxes.The state of New Mexico does
2009 4.50% $121,583,836
not provide a breakdown of sales tax revenue
derived from lodging sales. 2008 4.50% $126,918,846
2007 4.50% $124,361,295
New York 2006 4.50% $120,557,672
2005 4.50% $118,722,758
The New York State 4%sales tax applies to room 2004 4.50% $123,873,426
rentals in New York.Local sales taxes,MCTD 2003 4.50% $112,843,854
taxes,and hotel room occupancy taxes can also be
2002 4.50% $91,136,250
levied on room rentals.Exemptions are granted
for the state and federal government,nonprofits, 2001 4.50% $87,748,141
and permanent(180+days)residents.Collection
data is estimated using reported taxable receipts. North Dakota
Year Rate Collections
2011 4.00% $363,064,040 Gross receipts from the rental of hotel,motel,or
2010 4.00% $314,090,880 tourist court accommodations are subject to the
2009 4.00% $370,228,080 North Dakota 5%state sales tax.The governing
2008 4.00% $362,691,200 body of any city may impose an additional
2007 4.00% $316,757,120 maximum 2%tax on hotel/motel
2006 4.00% $298,444,600 accommodations,and a city may impose an
2005 4.00% additional 1%tax on lodging accommodations.
$268,137,640
The sales tax on lodging was increased from 5%to
2004 4.00% $233,572,840
6%from FY 2004 to FY 2007 for the promotion of
2003 4.00% $225,718,000 Lewis and Clark bicentennial events.Exemptions
2002 4.00% $216,655,360 are granted for federal,state,and local
2001 4.00% $260,550,600 government and 30+days of continuous
residency.North Dakota does not provide a
breakdown of sales tax revenue received from
North Carolina lodging sales.
The sales price of the rental of an accommodation
is subject to North Carolina's state sales tax,as
well as local sales taxes and hotel room occupancy
taxes.Note that the sales tax rate has been
reduced to 4.75%for FY 2012.Exemptions are
provided for residents of 90+days or schools,
camps,and similar entities.
HVS 2014 LODGING TAX REPORT-USA I PAGE A-10
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HVS
Ohio Pennsylvania
The Ohio statewide 5.5%(5.75%starting The Hotel Occupancy Tax applies to room rental
September 2013)sales tax applies to the rental of charges for periods of less than 30 days.It is
hotel rooms or similar sleeping accommodations imposed at the same rate as the Pennsylvania
for less than 30 days by establishments with five sales tax,at 6%,with a 1%local tax added to
or more sleeping rooms.This state sales tax is in purchases made in Allegheny County and a 2%
addition to local sales taxes and municipal,county, local tax added to purchases made in Philadelphia.
or authority taxes that can be placed on hotels. Local sales taxes and hotel occupancy taxes can
Ohio does not provide a breakdown of sales tax also be imposed in addition to the statewide Hotel
revenue received from lodging sales. Occupancy Tax.
Year Rate Collections
Oklahoma 2013 6.00% $187,933,000
Any form of lodging,excluding rental properties 2012 6.00% $181,200,000
and rooms rented inside a home,is subject to the 2011 6.00% $169,980,000
Oklahoma 4.5%statewide sales tax,as well as 2010 6.00% $152,082,000
local sales taxes and lodging taxes.Oklahoma does 2009 6.00% $156,370,000
not provide a breakdown of sales tax revenue 2008 6.00% $167,591,000
received from lodging sales. 2007 6.00% $163,280,000
Oregon
The State 1%Lodging Tax is imposed on those Rhode Island
who provide temporary overnight lodging.This In addition to the 7%state sales tax,Rhode Island
tax is in addition to local city and county sales also imposes a 6%tax on the rental of rooms in
taxes or lodging taxes.Exemptions are granted for hotels,motels,or lodging houses.The tax rate was
federal employees,lodgers for 30+days,health raised from 5%to 6%for FY 2005,with the
care facilities,mental health facilities,facilities additional 1%allocated to the city or town in
with less than 30 rentals/year,emergency which the hotel is located.Hotels with fewer than
temporary shelter,and nonprofits.A 5% three rooms are exempt from the tax.The data
administration fee retained from the total tax by below pertains to the 6%hotel occupancy tax.
providers.The data below pertains to collections Year Rate Collections
in calendar years.
2013 6.00% $12,117,732
Year Rate Collections 2012 6.00%
$16,868,958
2013 1.00% $13,527,916 2011 6.00%
$15,618,689
2012 1.00% $12,377,707 2010 6.00% $14,200,000
2011 1.00% $11,505,246 2009 6.00% $15,500,000
2010 1.00% $11,085,176 2008 6.00% $16,200,000
2009 1.00% $10,492,522 2007 6.00% $15,800,000
2008 1.00% $11,718,287 2006 6.00% $14,900,000
2007 1.00% $11,690,021 2005 6.00% $12,700,000
2006 1.00% $10,720,797 2004 5.00%
$11,900,000
2005 1.00% $9,087,486 2003 5.00% $11,500,000
2004 1.00% $8,361,090 2002 5.00%
$11,600,000
HVS 2014 LODGING TAX REPORT-USA I PAGE A-11
5
South Carolina 2013 1.50% $10,115,967
2012 1.50% $9,544,379
The rental of transient accommodations is subject 2011 1.50%
$9,474,051
to a statewide accommodations tax of 2%in
2010 1.50% $8,409,717
addition to the statewide 5%sales tax and a
potential maximum of 2%local sales tax. 2009 1.00% $5,741,636
Exemptions:rentals for 90+days and room 2008 1.00% $5,748,566
rentals in house with less than 6 bedrooms.The 2007 1.00% $5,349,006
below data pertains to the state accommodations 2006 1.00% $4,978,054
tax. 2005 1.00% $4,595,790
Year Rate Collections 2004 1.00% $4,350,557
2012 2.00% $50,778,183 2003 1.00% $4,109,768
2011 2.00% $44,429,416 2002 1.00% $3,722,957
2010 2.00% $39,794,989 2001 1.00% $3,793,170
2009 2.00% $41,847,565
2008 2.00% $45,409,248
2007 2.00%
$42,751,190 Tennessee
2006 2.00% $40,355,781 Charges for the use of rooms or accommodations
2005 2.00% $36,774,136 furnished for less than 90 days by hotels,motels,
2004 2.00% $34,728,812 inns,or other tourist lodgings are subject to the
2003 2.00% $33,443,210 state 7%sales tax,as well as local sales taxes and
2002 2.00% $32,103,360 hotel occupancy taxes.Exemptions are granted for
the federal government and movie production
companies.
South Dakota Year Rate Collections
2013 7.00% $164,403,527
The rentals of rooms or parking sites by lodging
establishments or campgrounds to a transient 2012 7.00% $160,868,386
guest for less than 28 days are subject to the state 2011 7.00% $144,128,615
4%sales tax and its 1.5%tourism tax,as well as 2010 7.00% $137,972,562
municipal sales taxes and lodging taxes.The 2009 7.00% $146,253,396
tourism tax is imposed on lodging,visitor 2008 7.00% $160,908,556
attractions,motor vehicles,recreational vehicles, 2007 7.00% $154,080,942
recreational services,spectator events,and visitor 2006 7.00% $142,333,331
intensive businesses.The rate was changed on 2005 7.00% $131,675,053
July 1,2009 from 1%to 1.5%.The below data 2004 7.00% $124,795,032
pertains to the statewide tourism tax collections
from lodging sales.
Texas
A 6%statewide Hotel Occupancy Tax is imposed
on a person who pays for a room or space in a
hotel costing$15 or more each day,or a sleeping
room costing$2 or more each day.Hotels are also
subject to local sales taxes and hotel occupancy
taxes.
HVS 2014 LODGING TAX REPORT-USA I PAGE A-12
HVS
Year Rate Collections reported taxable sales.
2013 6.00% $450,129,053 Year Rate Collections
2012 6.00% $401,411,015 2013 9.00% $37,641,657
2011 6.00% $348,796,113 2012 9.00% $34,613,640
2010 6.00% $330,809,436 2011 9.00% $33,441,087
2009 6.00% $343,544,448 2010 9.00% $30,723,207
2008 6.00% $370,979,724 2009 9.00% $31,031,768
2007 6.00% $340,634,147 2008 9.00% $34,041,787
2006 6.00% $308,018,897 2007 9.00% $31,007,119
2005 6.00% $262,092,112 2006 9.00% $30,570,783
2004 6.00% $238,861,664 2005 9.00% $29,761,865
2003 6.00% $227,899,404 2004 9.00% $29,027,418
2002 6.00% $230,909,206 2003 9.00% $28,758,828
2001 6.00% $246,813,166 2002 9.00% $28,233,496
2001 9.00% $28,724,393
Virginia
Utah
Any county,city,or town may levy a transient
In addition to the statewide 4.7%sales tax,a occupancy tax on hotels,motels,boarding houses,
Transient Room Tax can be imposed by a county, travel campgrounds,and other facilities offering
city or town on the rent for temporary lodging for guest rooms rented out for continuous occupancy
stays of less than 30 consecutive days.Sales tax for fewer than 30 consecutive days.These local
collection estimated using reported taxable sales. transient occupancy taxes are in addition to the
Year Rate Collections 5%statewide sales tax.Collection data estimated
2013 4.70% $62,171,182 using taxable receipts in calendar years.In CY
2012 4.70% $58,444,659 2005,Virginia adopted a new accounting system,
2011 4.70% $54,320,265 making sales tax figures for individual business
2010 4.70% $47,530,304 categories unavailable.Effective FY 2014,state
2009 4.70% $42,502,883 levies an additional.3%sales tax.In addition,.7%
sales tax in Northern Virginia and Hampton Roads
and 2%hotel tax in the jursidiction of the
Vermont Northern Virginia Transportation Authority.
The statewide 9%Meals and Room Tax is imposed
on the purchaser of rental accommodations in
hotels for 30 days or less,rather than Vermont's
usual sales tax.The towns of Brattleboro,Stratton,
Stowe,and Williston have a 1%local option on the
rooms tax.The cities of Burlington and Rutland
may impose their own rooms tax.Exemptions are
granted for the state and federal government,
diplomats,American Red Cross,and non-profit
medical and hospital insurance organizations.
Meals and Room Tax revenue estimated from
HVS 2014 LODGING TAX REPORT-USA I PAGE A-13
11 VS
Year Rate Collections West Virginia
2013 5.00% $154,691,854
2012 5.00% $155,145,856 Any county or municipality may impose and
collect a privilege tax upon the occupancy of hotel
2011 5.00% $149,387,770
rooms within its taxing jurisdiction.Such hotel
2010 5.00% $141,842,166
taxes are in addition to the 6%statewide sales tax.
2009 5.00% $140,210,350 West Virginia does not provide a breakdown of
2008 5.00% $153,314,795 sales tax revenue received from lodging sales.
2007 5.00% $153,959,963
2006 5.00% $149,940,419 Wisconsin
2005 5.00%
Furnishing lodging to the same person or entity at
2004 4.50% $105,922,100
a hotel for a continuous period of less than 30
2003 4.50% $103,796,377
days is subject to the 5%Wisconsin sales tax,as
2002 4.50% $99,575,692 well as county,municipal,and authority sales
2001 4.50% $97,154,124 taxes and hotel taxes.Data on sales tax revenue
from lodging sales is not available for FY 2007.
Year Rate Collections
Washington
2013 5.00% $85,999,847
Transient lodging for less than 30 days is subject 2012 5.00% $83,349,821
to the Washington State 6.5%sales tax.Local 2011 5.00% $79,419,606
hotel/motel taxes,tourism promotion charges, 2010 5.00% $74,631,537
and convention/trade center taxes may also be 2009 5.00% $70,715,400
imposed.Exemptions are granted for the federal 2008 5.00% $79,294,596
government and health care facilities. 2007 5.00%
Year Rate Collections 2006 5.00% $74,596,421
2013 6.50% $169,000,901 2005 5.00% $71,098,098
2012 6.50% $157,114,763 2004 5.00% $68,016,936
2011 6.50% $146,449,613 2003 5.00% $65,960,389
2010 6.50% $137,444,863
2009 6.50% $129,322,140
2008 6.50% $136,756,688 Wyoming
2007 6.50% $134,894,829
2006 6.50% $122,473,985
Hotel room rentals are subject to the statewide
4%Wyoming sales tax,while local governments
2005 6.50% $110,746,125 may impose their own sales taxes and lodging
2004 6.50% $99,255,624 taxes of up to an additional 4%.Wyoming does
2003 6.50% $99,380,193 not provide a breakdown of sales tax revenue
2002 6.50% $97,711,942 received from lodging sales.
2001 6.50% $95,047,855
HVS 2014 LODGING TAX REPORT-USA I PAGE A-14
HVS
APPENDIX B -TAXABLE ROOM REVENUE 2013
ESTIMATED STATE TAXABLE ROOM REVENUE($MILLIONS)
State FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013
Alabama $1,180.24 $1,091.41 $1,082.86 $1,242.06 $1,294.69 $1,342.58
Arizona $2,405.70 $2,117.24 $1,949.72 $2,039.28 $2,156.86 $2,221.06
2 Arkansas $600.26 $568.94 $574.61 $601.28 $620.29 $635.82
Colorado $2,587.17 $2,352.48 $2,184.38 $2,444.26 $2,697.03 $2,831.31
3 Connecticut $702.20 $612.60 $582.60 $626.70 $673.80 $693.10
Delaware $226.00 $196.00 $200.00 $206.00 $211.73
Georgia $2,843.30 $2,724.40 $5,542.48
Hawaii $3,321.00 $2,812.00 $2,606.00 $3,023.85 $3,430.54 $3,870.92
Idaho $368.93 $343.10 $313.82 $333.29 $354.24 $375.09
Illinois $3,650.00 $3,383.33 $2,883.33 $3,200.00 $3,517.92 $3,713.74
Iowa $654.66 $675.01 $758.31 $750.52 $831.31 $859.43
Kansas $453.38 $428.20 $394.87 $521.03 $578.64 $595.13
Kentucky $878.62 $863.85 $818.76 $894.92 $927.09 $980.01
Maine $651.32 $607.44 $657.98 $684.41 $731.84 $774.91
Maryland $1,280.91 $1,460.49 $1,332.34 $1,401.45 $1,497.25 $1,529.21
Massachusetts $3,055.39 $2,823.39 $2,670.75 $2,935.09 $3,222.93 $3,413.63
Michigan $1,153.33 $1,040.00 $1,078.33 $1,133.33 $1,300.60
2 Minnesota $1,731.50 $1,518.05 $1,616.61 $1,723.14 $1,775.29
Mississippi $632.27 $627.99 $595.15 $651.41 $656.43 $691.42
2 Missouri $1,311.13 $1,191.70 $1,265.24 $1,333.46 $1,377.50 $1,421.29
Montana $456.45 $422.59 $420.90 $485.13 $540.92 $568.13
2 Nebraska $372.60 $353.27 $383.49 $397.68 $431.22 $452.45
Nevada $3,304.11 $4,843.55 $5,087.06 $4,896.95 $4,607.88 $3,659.25
New Hampshire $451.98 $386.74 $413.17 $440 47 $463.65 $497.95
New Jersey $1,725.71 $1,485.24 $1,456.17 $1,564.77 $1,703.64 $1,817.20
d New York $9,067.28 $9,255.70 $7,852.27 $9,076.60
North Carolina $2,820.42 $2,701.86 $2,408.09 $2,926.33 $3,225.07 $3,376.37
z Oregon $1,226.67 $1,097.66 $1,158.53 $1,206.84 $1,296.21 $1,352.79
Pennsylvania $2,793.18 $2,606.17 $2,534.70 $2,833.00 $3,020.00 $3,132.22
Rhode Island $270.00 $258.33 $236.67 $260.31 $281.15 $201.96
South Carolina $2,367.42 $2,092.38 $1,989.75 $2,221.47
South Dakota $574.86 $574.16 $560.65 $631.60 $636.29 $674.40
Tennessee $2,298.69 $2,089.33 $1,971.04 $2,058.98 $2,298.12 $2,348.62
5 Texas $6,183.00 $5,725.74 $5,513.49 $5,813.27 $6,690.18 $7,502.15
Utah $904.32 $1,011.28 $1,155.75 $1,243.50 $1,322.79
Vermont $378.24 $344.80 $341.37 $371.61 $384.60 $419.30
2 Virginia $3,066.30 $2,804.21 $2,836.84 $2,987.76 $3,102.92 $3,093.84
2 Washington $2,103.95 $1,989.57 $2,114.53 $2,253.07 $2,417.15 $2,601.54
2 Wisconsin $1,585.89 $1,414.31 $1,492.63 $1,588.39 $1,667.00 $1,720.00
Average $1,834.89 $1,738.50 $1,697.22 $1,836.92 $1,730.42 $1,929.51
Median $1,280.91 $1,144.68 $1,265.24 $1,333.46 $1,296.21 $1,352.79
6 Total 2 $51,759.34 $49,642.38 $48,107.41 $51,810.76 $55,667.34 $57,646.83
Percent Change 3.23% -4.09% -3.09% 7.70% 7.44% 3.56%
1 Fiscal year ended September 30
2 Calendar Year
3 Gross Receipts attributable to room occupancy given for FY 2008-2011
Fiscal year beginning March 1
5 Fiscal year ended August 31
6 Total taxable room revenue and percent change reflect only those states for which 7 years of revenue data is
available
HVS 2014 LODGING TAX REPORT-USA ( PAGE 6-1
HVS
ESTIMATED CITY TAXABLE ROOM REVENUE'($MILLIONS)
City ST FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Notes
Akron OH
Albuquerque NM $230.05 $204.21 $199.89 $202.43 $201.62 $207.09
Amarillo TX $61.88 $60.46 $62.86 $68.33 $71.46 $81.30
Anaheim CA $581.22 $533.70 $514.26 $550.70 $602.51 $686.24
1 Anchorage AK $185.44 $152.69 $163.66 $177.39 $177.39 $177.39
2 Arlington TX $76.77 $69.00 $74.51 $87.66 $87.32 $94.59
Atlanta GA $564.46 $552.56 $613.27 $607.06 $680.24
1 Augusta GA $61.49 $64.00 $66.16 $73.05 $77.09 $80.63
1 Aurora CO $58.61 $48.58 $51.73 $56.50 $63.15 $69.05
1 Aurora IL $13.92 $12.46 $13.11 $14.55 $15.45 $15.61
2 Austin TX $499.77 $441.38 $453.56 $536.30 $574.26 $671.37
Bakersfield CA $64.58 $59.54 $54.11 $57.10 $65.23 $68.95
Baltimore MD $289.49 $275.47 $253.84 $285.79 $269.65 $279.72
1 Baton Rouge LA $61.06 $48.80 $48.91 $51.60 $59.83 $59.83 Combined City-Parish revenue
Birmingham AL $77.30 $75.17 $37.62 $50.33 $49.08
2 Boise ID $86.24 $75.09 $65.96 $70.76 $82.36 $85.14
Boston MA $1,006.78 $909.95 $775.58 $895.41 $1,069.98 $1,101.12 See note below
2 Brownsville TX $22.29 $18.94 $19.85 $17.12 $19.35 $18.57
Buffalo NY
Chandler AZ $47.81 $38.02 $36.63 $44.86 $51.27 $78.93
Charlotte NC $407.64 $337.95 $324.99 $368.10 $407.38 $474.54 Mecklenburg County
Chattanooga TN $101.69 $97.35 $101.47 $118.67 $125.04 $125.11
Chesapeake VA $58.27 $61.64 $67.13 $69.44 $62.77
1 Chicago IL $1,804.89 $1,399.56 $1,502.18 $1,668.83 $1,534.66 $1,610.23
Chula Vista CA $26.97 $23.02 $20.36 $20.59 $22.96 $24.71
1 Cincinnati OH $55.55 $47.10 $50.18 $56.75 $56.75
1 Cleveland OH $139.46 $123.49 $126.97 $135.23 $149.13 $157.80
1 Colorado Springs CO $175.21 $157.62 $165.01 $177.26 $176.28 $181.14
Columbus OH $287.80 $249.55 $270.24 $294.65 $322.65 $322.65
Columbus GA $51.71 $53.50 $59.37 $66.19 $62.92 $62.92
Corpus Christi TX $114.86 $112.53 $110.22 $119.13 $133.91 $146.39
2 Dallas TX $703.36 $599.56 $601.63 $642.41 $572.10 $601.83 2%arena tax expired FY 2012
1 Denver CO $500.21 $409.13 $457.08 $517.40 $539.13 $590.53
Des Moines IA $60.01 $53.15 $52.87 $55.57 $62.38 $67.98
2 Detroit MI
Durham NC $34.01 $36.85 $32.21 $35.27 $37.45 $37.45 Durham County
3 El Paso TX $120.33 $113.49 $119.45 $122.38 $127.57 $104.10
Eugene OR $39.40 $37.30 $33.73 $36.85 $37.48 $38.83
Fayetteville NC $16.38 $16.72 $16.69 $19.77 $19.83 Cumberland County
Fontana CA $5.74 $4.95 $5.84 $7.17 $6.98 $7.34
2 Fort Lauderdale FL $840.30 $717.89 $699.45 $764.82 $846.03 $911.30 Broward County
Fort Wayne IN $58.15 $47.18 $36.06 $53.45 $56.12 $56.12 Allen County
2 Fort Worth TX $153.72 $173.42 $195.01 $213.12 $222.08 $221.48
Fremont CA $39.77 $28.64 $28.67 $34.76 $41.33 $48.72
Fresno CA $89.93 $82.73 $71.23 $70.42 $75.73 $76.68
Garden Grove CA $97.48 $86.60 $78.43 $89.97 $84.96 $99.64
2 Garland TX $6.70 $6.91 $8.04 $9.82 $11.05 $11.79
Gilbert AZ $49.32 $54.50 $61.81
Glendale AZ
Glendale CA $27.31 $23.81 $26.90 $30.45 $33.68
Note:Boston revenue estimated with DOR collections per percentage point;prorated for mid-FY2011 rate increase(4%to 6%)
1 Calendar Year
2 Fiscal Year ended September 30
3 Fiscal year ended August 31
1 The source of revenue was considered in selecting an appropriate rate for the calculation.
HVS 2014 LODGING TAX REPORT-USA I PAGE B-2
HVS
ESTIMATED CITY TAXABLE ROOM REVENUE($MILLIONS)-CONTINUED
City ST FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Notes
2 Grand Prairie TX $20.21 $17.60 $17.61 $19.04 $19.03 $21.27
1 Grand Rapids MI $93.69 $98.48 $116.08 $131.96 $131.96 Kent County
Greensboro NC $101.77 $92.02 $88.61 $94.63 $100.05 $110.42
Henderson NV $114.24 $88.60 $70.69 $64.63 $78.22 $82.20
2 Hialeah FL $1,247.33 $1,100.22 $1,104.54 $1,285.15 $1,467.14 $1,605.04 Miami-Dade County
Honolulu HI
Houston TX $946.17 $891.19 $784.53 $880.04 $980.33 $980.33
2 Huntington Beach CA $66.88 $54.17 $58.20 $64.70 $72.04 $76.00
2 Huntsville AL $98.73 $94.86 $96.78 $102.41 $102.17 $102.17
Indianapolis IN $402.33 $358.58 $258.96 $367.95 $433.37 $433.37 Marion County
Irvine CA $113.85 $97.10 $90.85 $103.68 $106.11 $106.11
2 Irving TX $272.53 $218.51 $175.46 $200.34 $210.43 $210.43
Jackson MS
2 Jacksonville FL $278.89 $245.32 $228.74 $239.03 $255.37 $268.49 Duval County
1 Jersey City NJ $64.54 $68.24 $71.36 $99.42 $105.48 $109.15 FY 2008-10;CY 2011-12
Kansas City MO $236.00
Knoxville TN $98.82 $97.02 $103.72 $111.22 $108.51
Lancaster CA $17.31 $18.96 $19.73 $18.57 $19.11 $18.78
2 Laredo TX $47.59 $38.83 $44.11 $58.83 $60.41 $60.27
Las Vegas NV $903.80 $672.80 $578.80 $605.20 $682.60 $699.60
Lexington KY
Lincoln NE $635.93
Little Rock AR
2 Long Beach CA $151.81 $122.81 $127.29 $147.44 $147.99 $162.09
Los Angeles CA $1,060.88 $973.74 $846.43 $962.83 $1,083.73 $1,306.86
Louisville KY $266.24 $260.63 $243.81 $251.25 $273.27 $290.13 Jefferson County
2 Lubbock TX $59.86 $59.70 $60.55 $69.44 $74.43 $87.82
1 Madison WI $96.65 $83.51 $92.64 $103.02 $112.89 $121.09
Memphis TN $255.41 $226.24 $212.76 $208.06 $218.82 $246.41 Hotel Tax Fund revenue
Mesa AZ $79.83 $60.25 $52.68 $42.96 $40.38 $38.06
2 Miami FL $1,247.33 $1,100.22 $1,104.54 $1,285.15 $1,467.14 $1,605.04 Miami-Dade County
1 Milwaukee WI $132.65 $108.18 $132.95 $141.98 $149.75 $162.80
1 Minneapolis MN $220.63 $216.04 $220.57 $240.00 $245.03 $257.10
2 Mobile AL $65.50 $59.94 $75.50 $63.66 $62.54 $64.78
Modesto CA $22.65 $20.60 $16.23 $18.22 $19.66 $20.94
2 Montgomery AL $65.30 $61.99 $65.63 $65.55 $71.31 $71.31
Moreno Valley CA $7.41 $6.22 $6.70 $8.66 $9.34 $10.40
Nashville TN $649.97 $646.50 $628.55 $646.35 $784.90 $840.97
New Orleans LA
New York NY $6,507.34 $5,844.10 $6,283.00 $7,352.85 $8,281.28 $8,720.71 Includes fees;not MCTD tax
Newark NJ $70.08 $85.83 $76.60 $95.33 $93.90 $101.33 2012 budget estimate
Newport News VA $46.07 $41.74 $39.59 $40.86 $42.56 $42.56
Norfolk VA $104.62 $97.40 $89.12 $81.40 $107.05 $100.92 Includes excise tax
North Las Vegas NV $23.06 $20.05 $22.02 $22.12 $23.92 $25.59 Estimated with 1.5%rate
Oakland CA $112.73 $96.35 $72.04 $89.17 $98.73 $113.08
Oceanside CA $33.90 $38.89 $31.85 $33.26 $38.17 $42.39
Oklahoma City OK $196.91 $193.69 $187.62 $197.42 $224.40 $242.25
1Omaha NE $129.24 $114.10 $116.82 $82.49 $95.26 $98.00
Ontario CA $93.83 $79.72 $71.47 $74.81 $77.86 $82.82
2 Orlando FL $2,826.40 $2,427.42 $2,371.41 $2,735.74 $3,026.16 $3,059.06 Orange County
1 Calendar Year
I2 Fiscal Year ended September 30
HVS 2014 LODGING TAX REPORT-USA I PAGE B-3
�_u . ,r .... _ . ..,H1,„„„.„.„,,..,,,,,,,,,,,,,„,„„„„,..,,,,,,,s, ,. ,.�..: „. . HVS
ESTIMATED CITY TAXABLE ROOM REVENUE($MILLIONS)-CONTINUED
City ST FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Notes
1 Overland Park KS $91.09 $75.36 $74.83 $82.80 $86.36 $93.81
Oxnard CA $36.19 $33.29 $30.61 $33 02 $34.03 $38.27
2 Pembroke Pines FL $840.30 $717.89 $699.45 $764.82 $846.03 $911.30 Broward County
Philadelphia PA $662.28 $526.56 $488.02 $514.73 $573.32 $610.27 Collection data
Phoenix AZ $712.86 $608.46 $537.36 $566.48 $609.72 $633.32
1 Pittsburgh PA $351.43 $318.58 $351.83 $396.21 $416.71 $416.71 Allegheny County
2 Plano TX $70.13 $56.46 $58.55 $67.46 $66.70 $72.79
2 Port St.Lucie FL $50.56 $42.40 $38.96 $46.44 $51.44 $52.64 St.Lucie County
Portland OR $327.46 $392.86 $275.20 $319.04 $427.18 $479.12
Providence RI
Raleigh NC $244.78 $224.75 $216.28 $249.08 $270.39 $283.92 Wake County
Rancho Cucamonga CA $17.62 $16.94 $15.87 $18.27 $19.28 $20.57
Reno NV $783.40 Rate varies by location
Richmond VA $74.80 $67.08 $59.87 $59.87 $65.01 $79.90
$29.31
Riverside CA $33.51 $26.43 $22.62 $24.84 $27.23
1 Rochester NY $108.03 $107.16 $106.99 $105.90 $105.54 $105.54 Monroe County
Sacramento CA $146.15 $136.88 $118.61 $128.36 $131.51 $137.96
1 Saint Paul MN $101.25 $90.89 $90.06 $98.70 $105.80 $105.80
Salem OR $27.85 $26.85 $23.76 $24.61 $24.88 $27.17
Salt Lake City UT $227.79 $206.75 $179.80 $193.40 $213.98 $223.76 Salt Lake County
2 San Antonio TX $760.16 $653.33 $663.71 $699.64 $754.86 $808.56
San Bernardino CA $32.62 $25.17 $22.22 $25.07
San Diego CA $1,526.12 $1,298.29 $1,220.12 $1,331.13 $1,417.10 $1,518.99
San Francisco CA $1,564.92 $1,531.86 $1,334.64 $1,499.73 $1,711.19 $1,705.59
San Jose CA $239.00 $192.61 $172.50 $181.02 $224.51 $252 58
Santa Ana CA $70.13 $55.90 $51.37 $54.28 $63.85 $63.85
Santa Clarita CA $24.34 $22.61 $20.51 $21.07 $23.81 $25.57
Santa Rosa CA $45.06 $38.44 $31.81 $35.37 $40.60 $42.91
Scottsdale AZ $320.70 $252.57 $237.10 $262.52 $268.60 $277.04
1 Seattle WA $1,182.82 $973.98 $1,009.61 $1,114.21 $1,223.59 $1,173.30 King County
1 Shreveport LA $41.36 $58.39 $49.59 $48.89 $48.89
1 Spokane WA $74.41 $68.07 $70.79 $68.33 $83.87
Springfield MO $72.61 $71.88 $66.98 $70.83 $76.71 $77.44
St.Louis MO $160.57 $186.00 $178.86 $183.34 $210.43 $215.49
2 St.Petersburg FL $519.21 $476.12 $455.10 $477.87 $547.28 $601.09 Pinellas County
Stockton CA $28.59 $24.53 $21.88 $22.48 $24.16 $25.06
1 Tacoma WA $162.67 $156.91 $155.12 $149.16 $145.68 $159.14
Tallahassee FL $85.37 $76.79 $71.71 $77.17 $81.32 $85.52 Leon County
2 Tampa FL $430.11 $380.74 $342.61 $342.66 $406.07 $438.84
Tempe AZ $150.22 $123.61 $110.94 $112.60 $123.98 $123.98
1 Toledo OH $63.93 $41.60 $44.87 $48.81 $51.14 $51.14 Lucas County
Tucson AZ $206.13 $183.13 $194.87 $208.75 $206.85 $203.62
Tulsa OK $136.38 $126.54 $116.42 $113.66 $122.40 $133.52
1 Vancouver WA $32.33 $27.57 $29.44 $31.51 $33.64 $33.64
Virginia Beach VA $295.29 $284.19 $286.49 $305.01 $320.31 $320.31
2 Washington DC
1 Wichita KS $105.41 $100.25 $94.82 $100 68 $101.66 $106.67
1 Winston-Salem NC $68.25 $56.61 $53.01 $58.77 $65.89 $65.89 Forsyth County
Worcester MA $23.70 $29.78 $32.32 $32.33
Yonkers NY $176.69 $137.30 $158.37 $172.33 $176.61 $176.61
1 Calendar Year
z Fiscal Year ended September 30
HVS 2014 LODGING TAX REPORT-USA I PAGE 8-4
HVS
CITIES RANKED BY 2013 TAXABLE ROOM REVENUE RELATIVE TO 2007/2008 PEAK
Rank City State Total Rate Rank City State Total Rate Rank City State Total Rate
1 Jersey City NJ 169.13% 51 Shreveport LA 107.76% 101 Chula Vista CA 91.62%
2 Garland TX 169.02% 52 Indianapolis IN 107.71% 102 Durham NC 91.08%
3 Chandler AZ 165.09% 53 North Las Vegas NV 107.24% 103 Santa Ana CA 91.06%
4 Lubbock TX 146.71% 54 Cleveland OH 107.08% 104 Lancaster CA 90.50%
5 Portland OR 146.31% 55 Richmond VA 106.82% 105 Irvine CA 90.35%
6 Newark NJ 144.61% 56 San Antonio TX 106.37% 106 Albuquerque NM 90.02%
7 Fort Worth TX 144.08% 57 Long Beach CA 106.23% 107 Chicago IL 89.21%
8 Moreno Valley CA 140.28% 58 Oxnard CA 105.76% 108 Ontario CA 88.26%
9 Austin TX 134.34% 59 San Jose CA 105.68% 109 Stockton CA 87.67%
10 New York NY 134.01% 60 Grand Prairie TX 105.23% 110 Riverside CA 87.47%
11 Amarillo TX 131.39% 61 Santa Clarita CA 105.06% 111 El Paso TX 86.51%
12 Augusta GA 131.12% 62 Springfield MO 104.91% 112 Scottsdale AZ 85.48%
13 St.Louis MO 130.71% 63 Vancouver WA 104.06% 113 Fresno CA 85.09%
14 Nashville TN 129.39% 64 Bakersfield CA 104.02% 114 Boise ID 84.99%
15 Hialeah FL 128.68% 65 Port St.Lucie FL 103.81% 115 Phoenix AZ 84.87%
16 Miami FL 128.68% 66 Plano TX 103.80% 116 Dallas TX 84.86%
17 Fontana CA 127.82% 67 Houston TX 103.61% 117 Brownsville TX 83.32%
18 Corpus Christi TX 127.45% 68 Huntsville AL 103.48% 118 Modesto CA 83.20%
19 Madison WI 125.29% 69 Saint Paul MN 103.47% 119 Tempe AZ 82.53%
20 Oceanside CA 125.06% 70 Colorado Springs CO 103.38% 120 Toledo OH 80.00%
21 Laredo TX 124.38% 71 Overland Park KS 102.99% 121 Las Vegas NV 77.41%
22 Arlington TX 123.22% 72 Garden Grove CA 102.21% 122 Irving TX 77.21%
23 Los Angeles CA 123.19% 73 Cincinnati OH 102.16% 123 Omaha NE 75.83%
24 Chattanooga TN 123.03% 74 Wichita KS 101.19% 124 Henderson NV 71.96%
25 Oklahoma City OK 123.03% 75 Oakland CA 100.31% 125 Mesa AZ 47.68%
26 Fremont CA 122.51% 76 San Diego CA 99.53% Akron OH
27 Milwaukee WI 122.45% 77 Tampa FL 99.46% Atlanta GA
28 Columbus GA 121.66% 78 Yonkers NY 99.36% Birmingham AL
29 Pittsburgh PA 118.58% 79 Seattle WA 99.20% Buffalo NY
30 Anaheim CA 118.07% 80 Mobile AL 98.91% Chesapeake VA
31 Denver CO 118.06% 81 Eugene OR 98.55% Detroit MI
32 Aurora CO 117.82% 82 Tallahassee FL 98.34% Fayetteville NC
33 Rancho Cucamonga CA 116.70% 83 Salt Lake City UT 98.23% Gilbert AZ
34 Minneapolis MN 116.53% 84 Baton Rouge LA 97.97% Glendale AZ
35 Charlotte NC 116.41% 85 Tulsa OK 97.90% Glendale CA
36 Raleigh NC 115.99% 86 Tacoma WA 97.83% Grand Rapids MI
37 St.Petersburg FL 115.77% 87 Rochester NY 97.70% Honolulu HI
38 Huntington Beach CA 113.63% 88 Salem OR 97.57% Jackson MS
39 Des Moines IA 113.27% 89 Baltimore MD 96.62% Kansas City MO
40 Aurora IL 112.10% 90 Winston-Salem NC 96.54% Knoxville TN
41 Columbus OH 110.56% 91 Fort Wayne IN 96.52% Lexington KY
42 Boston MA 109.37% 92 Memphis TN 96.48% Lincoln NE
43 Montgomery AL 109.20% 93 Jacksonville FL 96.27% Little Rock AR
44 San Francisco CA 108.99% 94 Norfolk VA 96.00% New Orleans LA
45 Louisville KY 108.97% 95 Anchorage AK 95.66% Providence RI
46 Greensboro NC 108,50% 96 Santa Rosa CA 95.24% Reno NV
47 Virginia Beach VA 108.47% 97 Sacramento CA 94.40% San Bernardino CA
48 Fort Lauderdale FL 108.45% 98 Tucson AZ 94.13% Spokane WA
49 Pembroke Pines FL 108.45% 99 Newport News VA 92.39% Washington DC
50 Orlando FL 108.23% 100 Philadelphia PA 92.15% Worcester MA
HVS 2014 LODGING TAX REPORT-USA I PAGE B-S
HVS
About HVS About the Authors
HVS is the world's leading consulting and services Thomas Hazinski is the
organization focused on the hotel, mixed-use, shared managing director of HVS
ownership, gaming, and leisure industries. Established in Convention,Sports,&
Entertainment Facilities
1980, the company performs 4500+ assignments each year
Consulting in Chicago,Illinois.His
for hotel and real estate owners, operators, and consulting practice is dedicated
developers worldwide. HVS principals are regarded as the to the market and financial
leading experts in their respective regions of the globe. analysis of public assembly facilities.Mr.Hazinski
Through a network of more than 30 offices and 450 has over 20 years of experience in the public policy
arena,as both a public official and a consultant.He
professionals, HVS provides an unparalleled range of specializes in providing economic and financial
complementary services for the hospitality industry. research to public agencies involved in economic
www.hvs.com development initiatives.Before starting his
consulting career,Mr.Hazinski served in several
positions for the City of Chicago,including assistant
Superior Results through Unrivalled Hospitality Intelligence. budget director.Mr.Hazinski holds a master's
Everywhere. degree in public policy from the University of
Chicago's Harris School of Public Policy.
HVS CONVENTION,SPORTS, &ENTERTAINMENT Email:thazinski@hvs.com
FACILITIES CONSULTING has performed hundreds of Daniel Wonk holds a Bachelor's Degree in Religion
assignments around the world analyzing the feasibility of from the University of Puget Sound 2013.He served
convention and conference centers, headquarters hotels, as an analyst for HVS Convention,sports,&
arenas, stadiums, event and civic centers, performing arts Entertainment Facilities Consulting in Chicago,
facilities, hospitality developments, tourism attractions, Illinois.
water parks, entertainment/urban development districts Alex Moon graduated from
and museums. Our service delivery methods set the Northwestern University and has
industry standard with techniques based on sound q, served as an analyst for HVS
economics and rigorous analytical methods. Convention,Sports,&
Entertainment Facilities
Consulting since 2013.
www.hvs.com HVS Convention,Sports,&Entertainment 1205 W. Randolph, 1650,Chicago, IL USA