- Help Homekeyboard_arrow_right
- Taxes
US (F-M): Where Vrbo collects and remits taxes and lodging taxes
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).
- Florida
- Georgia
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Minnesota
- Mississippi
- Montana
Jurisdiction name |
Tax collected and remitted |
Applies to all reservations in: |
Collect/remit start date |
Florida | |||
Florida |
State Transient Rentals Tax, Discretionary County Surtax |
The state of Florida under 184 nights |
December 1, 2018 |
Florida Counties: Bradford, Citrus, Columbia, Desoto, Dixie, |
County Tourist Development Tax |
All Florida counties under 184 nights |
December 1, 2018 |
Alachua County |
Tourist Development Tax |
The County of Alachua under 6 months (184 days) |
October 1, 2024 |
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 County | Tourist Development Tax | Collier County under 184 nights | February 1, 2023 |
Hillsborough |
Tourist Development Tax |
Hillsborough County under 184 nights |
February 1, 2019 |
Hernando County | Tourist Development Tax | The Country of Hernando under 184 nights | December 1, 2024 |
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 | ||
Kellogg | Local Option Hotel-Motel Tax | The City of Kellogg under 30 nights | October 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 |
Libertyville | Hotel Use Tax | The City of Libertyville under 30 nights | February 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 County | Hotel Use Tax | Unincorporated Williamson County under 31 nights | November 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 Tax | The 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 | |||
Annapolis | Anne Arundel County Occupancy Tax | The City of Annapolis | October 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 County | Room Tax | The County of Worcester under 121 nights | May 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 |