Hotel Receipt Template

Table of Contents

• Who Uses a Hotel Receipt?
• Are Hotel Services Subject to Sales Taxes?
  • Table: Hotel Tax Rates (By State)
• What to Include

Who Uses a Hotel Receipt?

Any business that provides lodging to travelers and temporary residents can use a hotel receipt. These include but are not limited to the following:

• Bed and breakfasts;
• Corporate hotels;
• Franchise hotels;
• Hostels;
• Inns;
• Motels;
• Privately owned hotels; and
• Short-term homestays.

Are Hotel Services Subject to Sales Taxes?

The taxation of hotel services varies by state. Generally, when sales taxes apply to hotel services, they only apply to room rentals of less than thirty days. The information in the table below applies only to state taxes (not county or municipal) unless otherwise noted.

Table: Hotel Tax Rates (By State)

Columns: STATE – STATEWIDE HOTEL TAX – TAX RATE

• Alabama – Lodgings Tax – 5% (Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan, and Winston counties); 4% (all other counties)
• Alaska – N/A – N/A
• Arizona – N/A – N/A
• Arkansas – § 26-75-701 – 2% (Only cities with designated historic districts and populations less than 5,000)
• California – N/A – N/A
• Colorado – Sales & Use Tax – 2.9%
• Connecticut – Room Occupancy Tax – 15% (11% for bed and breakfasts)
• Delaware – § 6102 – 8%
• Florida – Sales and Use Tax – 6%
• Georgia – Hotel/Motel Fee – $5 per night
• Hawaii – General Excise Tax – 4%
• Idaho – Sales and Use Tax, Travel and Convention Tax – 6%, 8% (14% total)
• Illinois – Hotel Operators’ Occupation Tax – 6% of 94% of gross receipts
• Indiana – County Innkeeper’s Tax – 2%-10% (Varies by County)
• Iowa – Excise Tax – 5%
• Kansas – Sales Tax – 6.5%
• Kentucky – Transient Room Tax – 1%
• Louisiana – Louisiana Stadium and Exposition District Hotel Occupancy Tax, Sales Tax – 4% (Jefferson & Orleans Parishes only), 2% (all other parishes)
• Maine – 36 MRS §1811 – 9%
• Maryland – N/A – N/A 
• Massachusetts – Room Occupancy Excise Tax – 5.7%
• Michigan – Use Tax – 6% (Convention hotels of varying sizes incur an additional excise tax)
• Minnesota – Sales Tax – 6%
• Mississippi – Sales Tax – 7%
• Missouri – Convention and Tourism Tax – 7.5%
• Montana – Lodging Sales Tax, Lodging Facility Use Tax – 4%, 4% (total 8%)
• Nebraska – Lodging Tax – 1%
• Nevada – Transient Lodging Establishment Room Tax – 13% (outside Primary Gaming Corridor), 13.38% (inside Primary Gaming Corridor)
• New Hampshire – Meals & Rentals Tax – 8.5%
• New Jersey – Hotel Room Occupancy Tax – 5%
• New Mexico – Lodgers’ Tax – Varies by Municipality (required across state)
• New York – Sales and Use Tax – 4% 
• North Carolina – Sales and Use Tax – 4.5%
• North Dakota – Sales and Use Tax – 5%
• Ohio – N/A – N/A
• Oklahoma – Sales Tax – 4.5%
• Oregon – Lodging Tax – 1.5%
• Pennsylvania – Hotel Occupancy Tax – 6%
• Rhode Island – Hotel Tax – 6% (room rentals), 1% (whole house rentals)
• South Carolina – Accommodations Tax, Sales Tax – 6%, 2% (total 8%)
• South Dakota – Tourism Tax – 1.5%
• Tennessee – Sales Tax – 7%
• Texas – Hotel Occupancy Tax – 6%
• Utah – Sales Tax, Transient Room Tax – 6.1% (sales), 0.32% (transient)
• Vermont – Rooms Tax – 9%
• Virginia – Retail Sales Tax – Varies by County
• Washington – Transient Rental Income Tax, Special Hotel/Motel Tax – Varies by County
• Washington, D.C. – Transient Accommodations Sales and Use Tax – 14.95%
• West Virginia – Hotel Occupancy Tax – Varies by County
• Wisconsin – Local Room Tax – Varies by County (can’t exceed 8%)
• Wyoming – Sales Tax, Lodging Tax – 4% (sales), 5% (lodging) (9% total)

What to Include

• Customer name, address, phone number, and email address;
• Hotel name, address, phone number, fax number, email address, and website;
• List of extra amenities and their related charges (breakfast, food service, mini-bar, parking);
• Nightly room rate;
• Number of nights occupied;
• Payment method (cash, check, credit card);
• Receipt number;
• Room number;
• Subtotal;
• Tax due (if applicable);
• Tax rate (if applicable); and
• Total amount due.
• Total amount paid;
• Total balance due (if applicable); and
• Transaction date.