room tax
Hotel stay surcharge
Room tax is a tax levied on short-term lodging accommodations—hotels, motels, vacation rentals.
Also called hotel tax, lodging tax, or transient occupancy tax.
The rate varies by jurisdiction and is typically added to the nightly room rate.
Revenue often funds local tourism promotion or convention centers: The room tax in that city adds 15% to your hotel bill.
- hotel industryCommercial lodging business
- tourism economyCommerce driven by visitors
- tourist seasonPeak visitor influx time
- public servicesGovernment-provided community necessities
- local ordinancesLaws enacted by municipalities
local government · vacation rentals · municipal budget · infrastructure funding · surcharge · short-term rentals · resort fees · economic development · convention centers · bed · hospitality management · hotel · levy · accommodation · booking confirmation · registration · receipt · lodging
- travel feesresort fee, booking fee, luggage fee, checked bag fee, security fee
- hospitality regulationshealth codes, fire codes, safety codes, liquor license, food handling
- taxestaxes, withholding, VAT, GST, federal taxes
- public financepublic debt, budget deficit, budgets, expenditure, public spending
room taxnightly rate
Price per evening's accommodation
rack rate · tax exemption · base rate · room rate · duty-free