Do Lodging Taxes Hurt Lodging Revenue?

Lodging revenue since destinations raised their lodging tax

For each destination market that raised its local lodging tax rate, this compares the last full year at the old rate with 2024. Shaded states have at least one market that can be measured. Hover or tap a state for the rate increase, the lodging revenue change and the tax revenue change, overall and per year.

It depends on when the comparison starts

Every comparison

Raised the rate, but not yet measured

How to read this

These are local taxes in individual resort markets, not statewide taxes. A state's shade is the median of the markets measured there, sometimes just one.

Every row uses the same rule: the last full year at the old rate against 2024 (the fiscal year ending in 2024, or calendar 2024). "Per year" is the compound annual growth rate, so a two-year comparison and a fourteen-year one can be read side by side.

Lodging revenue is implied: tax collected divided by the rate in force that year. Door County and Dare County publish lodging receipts directly.

Growth after an increase does not show what the tax caused. Hurricanes, wildfires, new hotels and short-term rentals coming onto the tax rolls all move these numbers. Figures marked ≈ rest on an estimate. The year-by-year figures and sources are in the workbook us_lodging_tax_database.xlsx.