Michael Ferguson

This fourteenth annual HVS Lodging Tax Study presents comprehensive data on city, state, and special district lodging and sales taxes imposed on lodging sales. We provide historical data on tax rates and the collection and distribution of revenue from lodging taxes levied in all 50 States and the 150 largest US cities.

This thirteenth annual HVS Lodging Tax Study presents comprehensive data on city, state, and special district lodging and sales taxes imposed on the sale of lodging. We provide the collection and distribution of revenue from lodging taxes levied in all 50 States and the 150 largest US cities. Our analysis of 25 major US hotel markets shows that overall room revenues have exceeded 2019 pre-COVID levels and that markets with a high share of leisure demand have recovered faster than those without.