Select from the list of states below to know more about which stay/lodging taxes are collected and remitted within their jurisdictions in the United States of America (USA).

 

Jurisdiction name 

Tax collected and remitted 

Applies to all reservations in:

Collect/remit start date

Florida 

Florida 

State Transient Rentals Tax, Discretionary County Surtax 
 
Note: Discretionary County Surtax is state tax surcharges required by various counties that Vrbo will also be collecting and remitting. These rates vary between 0.5-2%.  

The state of Florida under 184 nights 

December 1, 2018 

Florida Counties: Bradford, Citrus, Columbia, Desoto, Dixie, 
Franklin, Gadsden, Gilchrist, Glades, Hamilton, Hardee, Hendry, Highlands, Holmes, Jackson, Jefferson, Levy, Madison, Okeechobee, Pasco, Sumter, Wakulla, Washington. 

County Tourist Development Tax 

All Florida counties under 184 nights 

December 1, 2018 

Brevard County 

County Tourist Development Tax 

Brevard County under 181 nights 

February 1, 2020 

Broward County 

County Tourist Development Tax 

Broward County under 184 nights 

December 1, 2017 

Charlotte County 

County Tourist Development Tax 

Charlotte County under 184 nights 

October 1, 2019 

Collier CountyTourist Development TaxCollier County under 184 nightsFebruary 1, 2023

Hillsborough 

Tourist Development Tax    

Hillsborough County under 184 nights 

February 1, 2019 

Indian River 

County Tourist Development Tax    

Indian River County under 184 nights 

February 1, 2020 

Lake County 

County Tourist Development Tax    

Lake County under 184 nights 

March 1, 2021 

Lee County 

County Tourist Development Tax    

Lee County under 184 nights 

December 1, 2018 

Leon County 

County Tourist Development Tax    

Leon County under 184 nights 

September 1, 2019 

Miami Dade County 

County Tourist Development Tax 

Miami-Dade County under 184 nights 

April 1, 2020 

Orange County 

County Tourist Development Tax 

Orange County under 184 nights 

October 1, 2018 

Pinellas County 

County Tourist Development Tax 

Pinellas County under 184 nights 

October 1, 2018 

Polk County 

County Tourist Development Tax 

Polk County under 184 nights 

March 1, 2019 

Sarasota County 

County Tourist Development Tax 

Sarasota County under 184 nights 

April 1, 2019 

Seminole County  

Tourist Development Tax 

Seminole County under 184 nights 

July 1, 2020 

Volusia County 

County Tourist Development Tax, District Convention Development Tax 

Volusia County under 184 nights 

January 1, 2020 

Georgia 

Georgia 

State and Local Sales Tax 

The state of Georgia under 90 nights 

May 1, 2020 

State Daily Fee 

The state of Georgia 

July 1, 2021 

Local Lodging Tax 

July 1, 2021 

Idaho 

 

Idaho 

State Sales Tax, Travel & Convention Tax 

The state of Idaho under 31 nights 

 

January 1, 2018 

Local Options Tax 

Donnelly, Driggs, Hailey, Ketchum, Lava Hot Springs, McCall, Ponderay, Riggins, Salmon, Stanley, and Sun Valley 

Special District Tax 

Boise Auditorium District, Idaho Falls Auditorium District, and Pocatella/Chubbuck Auditorium District 

Resort Tax 

Sandpoint 

Local Sales Tax 

Victor 

KelloggLocal Option Hotel-Motel TaxThe City of Kellogg under 30 nightsOctober 1, 2023

Illinois 

Illinois State 

Illinois Hotel Operators’ Occupation Tax 

Cook County under 30 nights 

March 1, 2019 

Chicago under 30 nights 

December 1, 2018 

Bloomington 

Short Term Rental Tax 

The City of Bloomington under 30 nights 

July 1, 2020 

Carbondale (city taxes only) 

City Hotel/Motel Room Tax 

Carbondale under 31 nights 

April 1, 2019 

Champaign

Hotel & Motel Privilege Tax

The City of Champaign under 31 nights

August 1, 2024

Chicago 

City Hotel Accommodations Tax, Vacation Rental Surcharge 

Chicago 

December 1, 2018 

Cook County 

Hotel Accommodations Tax 

Cook County under 30 nights 

March 1, 2019 

Evanston 

Hotel-Motel and Vacation Rental Tax 

The City of Evanston under 30 nights 

July 1, 2021 

LibertyvilleHotel Use TaxThe City of Libertyville under 30 nightsFebruary 1, 2023

Marion 

Vacation Rental Use Tax 

The City of Marion under 7 nights 

April 1, 2021 

Hotel Operators’ Occupation Tax 

August 1, 2021 

Peoria Heights 

Hotel & Motel Room Renting Tax 

The Village of Peoria Heights under 31 nights 

October 1, 2020 

Quincy 

City Hotel Operator's Tax 

The City of Quincy under 31 nights 

February 1, 2020 

Rock Island 

Hotel/Motel Tax 

The City of Rock Island under 31 nights 

March 1, 2022 

Urbana 

City Hotel/Motel Use Tax 

The City of Urbana under 31 nights 

March 1, 2020 

Williamson CountyHotel Use TaxUnincorporated Williamson County under 31 nightsNovember 1, 2023

Indiana 

Indiana 

State Sales Tax, County Innkeeper’s Tax 

The state of Indiana under 30 nights 

July 1, 2019 

Iowa 

Iowa 

State and Local Hotel and Motel Tax 

The state of Iowa under 32 nights 

January 1, 2019 

Kansas 

Kansas 

State Retailers’ Tax, County/City Sales Tax, Local Transient Guest Tax  

The state of Kansas under 29 nights 

January 1, 2019 

Kentucky 

Kentucky 

State Sales & Use Tax, State Transient Room Tax 

The state of Kentucky under 30 nights 

September 1, 2019 

Local Transient Room TaxThe state of Kentucky (exemptions vary by locality)January 1, 2023

Lexington-Fayette County 

Lexington-Fayette County Transient Room Tax 

The County of Lexington-Fayette under 30 nights 

December 1, 2021 

Louisiana 

New Orleans 

City Hotel-Motel Sales Tax, Hotel Occupancy Privilege Tax 

The City of New Orleans under 60 nights 

April 1, 2019 

Neighborhood Housing Improvement Fund Fee, Short Term Rentals Occupancy Tax 

The City of New Orleans under 30 nights 

Maine 

Maine 

State Sales Tax 

The state of Maine under 28 nights 

October 1, 2018 

Maryland 

AnnapolisAnne Arundel County Occupancy TaxThe City of AnnapolisOctober 1, 2023

Anne Arundel County 

Use or Occupancy Tax 

Anne Arundel County 

September 1, 2020 

Baltimore 

City Lodging Tax 

The City of Baltimore under 90 nights 

February 1, 2019 

Baltimore County 

Transient Occupancy Tax 

Baltimore County under 90 nights 

September 1, 2020 

Maryland State  

State Sales Tax 

The state of Maryland 

August 1, 2019 

Montgomery County 

County Room Rental and Transient Tax 

Montgomery County under 31 nights 

August 1, 2019 

 

Prince George’s County 

County Hotel-Motel Occupancy Tax 

Prince George's County under 90 nights 

October 1, 2019 

St. Mary’s County 

Public Accommodations Tax 

St. Mary’s County under 121 nights 

December 1, 2021 

Worcester CountyRoom TaxThe County of Worcester under 121 nightsMay 1, 2022

Massachusetts 

Massachusetts 

State Room Occupancy Excise Tax, Convention Center Finance Fee, Cape Cod and Islands Water Protection Fund, Local Option Excise Tax 

The state of Massachusetts under 32 nights 

August 1, 2019 

Minnesota 

Minnesota 

State Sales Tax, Local Sales Tax (state-administered only), Local Lodging Tax (state-administered only) 

The state of Minnesota under 30 nights 

October 1, 2019 

Duluth 

City Tourism Lodging Excise Tax 

The City of Duluth, MN under 30 nights 

January 1, 2020 

Mississippi 

Mississippi 

State & Local Sales Tax, Local Tourism & Economic Development Tax 

Mississippi 

September 1, 2020 

Montana 

Montana 
 
 
 

State Lodging Facility Sales Tax, State Lodging Facility Use Tax 

The state of Montana under 30 nights 

October 1, 2019 

Big Sky Resort Area District 

District Resort Tax 

The Resort Area District of Big Sky under 30 nights 

January 1, 2020