Hotel/Motel Tax
This tax is levied in Kent County at a rate of 5% and is collected by all persons engaged in the business of providing accommodations for dwelling, sleeping or lodging for transient guest. Lodging facilities where the lodger stays less than 30 consecutive days is remitted to the County on a quarterly or monthly basis.
PLEASE NOTE
Dear Hotel/Motel Operator:
We wanted to let you know about a significant change impacting your operations effective January 1, 2025.
Following the passage of House Bill 5048, which amended Public Act 263 of 1974, Kent County was granted the authority to increase the lodging excise tax and expand the list of eligible projects. In line with this legislation, the measure appeared on the ballot, and voters approved the Sports and Entertainment Facilities initiative during the August 6, 2024, primary election.
As a result, the Kent County Board of Commissioners voted to increase the lodging excise tax from 5% to 8%, effective January 1, 2025. As state law requires, this increase will apply to hotel and motel stays of less than 30 consecutive days. For your convenience, attached is the updated Lodging Excise Tax Ordinance. In addition, a hard copy of this information was mailed to you.
We want to ensure you have sufficient time to adjust your systems and processes to accommodate this upcoming change. For more information on how the tax is currently applied, please see below.
If you have any questions or need further clarification regarding this tax change, please do not hesitate to contact the Treasurer's Office at kctreasurer@kentcountymi.gov or (616) 632-7500. We are here to assist you.
Thank you for your attention to this matter.
Sincerely,
Al Vanderberg
Kent County Administrator/Controller
Peter MacGregor
Kent County Treasurer
What is the payment schedule?
Payments are due on the 15 th day of the following month. For example, payments for the month of January 2020 are due February 15, 2020. We do not accept postmark dates.
What is the interest fee for a late payment?
A penalty at the rate of one percent (1%) per month shall be charged on payments made after the due date.
Who is exempt from paying Kent County hotel motel tax?
Any guest that stays 30+ consecutive days is considered tax exempt. Businesses including airlines are not considered tax exempt unless it is the same individual staying for 30+ consecutive nights.
Do I pay monthly or quarterly?
Payments are remitted monthly. Quarterly available by request only
How do I make my monthly or quarterly payment?
Kent County lodging tax payments should be made by completing the excise tax form:
Once completed, the form should be printed and mailed along with your check or money order made payable to “Kent County Treasurers” to:
Kent County Treasurers Office
P.O. Box Y
Grand Rapids, MI 49501-4925
Alternatively, you may overnight your payment or bring your completed excise tax form with your check or money order to the Kent County Administration Building, 300 Monroe Ave NW, Grand Rapids MI 49501-4925, between the hours of 8:00 a.m. and 5:00 p.m., Monday through Friday. Mastercard, Visa also accepted with a 2.35% processing fee
Payments can also be made via ACH when paying by ACH please submit the excise tax form to KentCountyTreasurerPayments@kentcountymi.gov if you would like to set up ACH payments please contact Tara Morton at 616-632-7496 or tara.morton@kentcountymi.gov for more information
Kent County State of Michigan Ordinance