|
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
|
|
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
|
The State of Illinois under 30 nights
|
August 1, 2026
|
|
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
|
|
Chicago Municipal Hotel Tax, Illinois Sports Facilities Tax, Metropolitan Pier and Exposition Authority (MPEA) Hotel Tax
|
The City of Chicago under 30 nights
|
August 1, 2026
|
|
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
|
|
Franklin County
|
Hotel Use Tax
|
The County of Franklin County under 31 nights
|
November 1, 2025
|
|
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
|
|
Oak Park
|
Hotel Occupancy Tax
Surcharge STR Tax
|
The Village of Oak Park under 30 nights
| June 1, 2025 |
|
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
|
|
Louisiana
|
State Sales Tax
|
The state of Louisiana
|
August 1, 2025
|
|
Parish Sales Tax
|
The state of Louisiana (exemptions vary by locality)
|
| Local Accommodations Tax | The state of Louisiana (exemptions vary by locality) | January 1, 2026 |
|
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
|
Missouri
|
| Missouri | General Sales & Use Tax | The State of Missouri under 30 nights | February 1, 2026 |
|
Springfield
|
Accommodations Tax
|
The City of Springfield under 30 nights
|
March 1, 2025
|
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
|