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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
- Missouri
- 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 | ||
Oak Park |
Hotel Occupancy 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) | ||
*Vrbo will become liable for local lodging taxes as marketplace facilitator, effective January 1, 2026, due to the passage of HB 374. Hosts will remain liable for any local lodging taxes within the state of Louisiana prior to the effective date. | |||
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 | |||
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 |