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Interstate Comparison of Lodging Taxes in Major City of Each State |
| State and City |
State Tax |
Local Tax |
Total Tax |
Rank |
| Alabama -- Mobile |
4.000% |
6.000% |
10.000% |
34 |
| Alaska -- Anchorage |
none |
9.000% |
9.000% |
39 |
| Arizona -- Pheonix |
5.500% |
5.125% |
10.625% |
29 |
| Arkansas -- Little Rock |
6.625% |
3.500% |
10.125% |
33 |
| California -- Los Angeles |
none |
14.000% |
14.000% |
6 |
| Colorado -- Denver |
3.000% |
8.800% |
11.800% |
24 |
| Connecticut -- Hartford |
12.000% |
none |
12.000% |
17 |
| Delaware -- Wilmington |
8.000% |
none |
8.000% |
44 |
| Florida -- Miami |
6.000% |
6.500% |
12.000% |
17 |
| Georgia -- Atlanta |
4.000% |
10.000% |
14.000% |
6 |
| Hawaii -- Honolulu |
10.000% |
none |
10.000% |
34 |
| Idaho -- Boise |
7.000% |
4.000% |
11.000% |
25 |
| Illinois -- Chicago |
6.200% |
8.700% |
14.900% |
2 |
| Indiana -- Indianapolis |
5.000% |
5.000% |
10.000% |
34 |
| Iowa -- Des Moines |
5.000% |
7.000% |
12.000% |
17 |
| Kansas -- Wichita |
4.900% |
7.000% |
11.900% |
23 |
| Kentucky -- Louisville |
6.000% |
5.000% |
11.000% |
25 |
| Louisiana -- New Orleans |
2.000% |
9% plus daily fee |
11% plus daily fee |
25 |
| Maine -- Portland |
7.000% |
none |
7.000% |
50 |
| Maryland -- Baltimore |
5.000% |
7.000% |
12.000% |
17 |
| Massachusetts -- Boston |
5.700% |
4.000% |
9.700% |
38 |
| Michigan -- Detroit |
6.000% |
8.000% |
14.000% |
6 |
| Minnesota -- Minneapolis |
6.500% |
5.500% |
12.000% |
17 |
| Mississippi -- Jackson |
7.000% |
1.000% |
8.000% |
45 |
| Missouri -- St. Louis |
4.225% |
9.875% |
14.100% |
5 |
| Montana -- Bozeman |
4.000% |
none |
4.000% |
51 |
| Nebraska -- Omaha |
6.000% |
5.000% |
11.000% |
25 |
| Nevada -- Las Vegas |
none |
8.000% |
8.000% |
46 |
| N. Hampshire -- Manchester |
8.000% |
none |
8.000% |
46 |
| New Jersey -- Atlantic City |
4.000% |
9.000% |
13.000% |
11 |
| New Mexico -- Santa Fe |
5.000% |
5.250% |
10.250% |
32 |
| New York -- New York |
4.000% |
9.25% plus $2/day |
13.25% plus $2/day |
9 |
| N. Carolina -- Charlotte |
5.000% |
8.000% |
13.000% |
11 |
| North Dakota -- Fargo |
5.000% |
4.000% |
9.000% |
39 |
| Ohio -- Cleveland |
5.000% |
9.500% |
14.500% |
4 |
| Oklahoma -- Tulsa |
4.600% |
8.500% |
13.100% |
10 |
| Oregon -- Portland |
none |
9.000% |
9.000% |
39 |
| Penna -- Philadelphia |
6.000% |
7.000% |
13.000% |
11 |
| R. Island -- Providence |
12.000% |
none |
12.000% |
17 |
| S. Carolina -- Charleston |
7.000% |
1.000% |
8.000% |
46 |
| S. Dakota -- Sioux Falls |
5.000% |
4.000% |
9.000% |
39 |
| Tennessee -- Nashville |
6.000% |
6.250% |
12.250% |
16 |
| Texas -- Dallas |
6.000% |
7.000% |
13.000% |
11 |
| Utah -- Salt Lake City |
4.750% |
5.750% |
10.500% |
30 |
| Vermont -- Burlington |
9.000% |
1.000% |
10.000% |
34 |
| Virginia -- Norfolk |
3.500% |
7.000% |
10.500% |
30 |
| Washington, D.C. |
|
|
13% plus $1.50/day |
11 |
| Washington -- Seattle |
6.500% |
8.700% |
15.200% |
1 |
| West Virginia -- Chrleston |
6.000% |
3.000% |
9.000% |
39 |
| Wisconsin -- Milwaukee |
5.000% |
9.600% |
14.600% |
3 |
| Wyoming -- Cheyenne |
4.000% |
4.000% |
8.000% |
46 |
Source: National Conference of State Legislatures (NCSL), Legisbrief, Vol. 6, No. 4, January 1998. |
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