Travel Taxes in the U.S.: The Best and Worst Cities to Visit 2012 (Select Pages)

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Discriminatory travel taxes and fees enacted on travel-related services impose an average increased cost on visitors of 57% over general sales tax, according to new research released by the GBTA Foundation, the education and research arm of the Global Business Travel Association (GBTA). Findings from the 2012 annual study of car rental, hotel and meal taxes in the top 50 U.S. travel destination cities found these taxes are often used to fund local projects unrelated to tourism and business travel.

The full report is available for purchase for non-members and at no cost for GBTA members. To learn more about the Global Business Travel Association please visit www.gbta.org.

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Travel Taxes in the U.S.: The Best and Worst Cities to Visit 2012 (Select Pages)

  1. 1. Travel Taxes in the U.S. The Best and Worst Cities to Visit September 2012
  2. 2. TABLE OF CONTENTS EXECUTIVE SUMMARY......................................................................................................................... 1 TABLES: COMBINED TAXES ON LODGING, RENTAL CARS, AND MEALS...........................13 Center city location for single day travel ................................................................................................................14 Airport location for single day travel .......................................................................................................................15 Center city location for three day travel .................................................................................................................16 Airport location for three day travel.........................................................................................................................17 TABLES: INDIVIDUAL TRAVEL TAXES BY CITY AND LOCATION ........................................18 Lodging taxes: center city location............................................................................................................................19 Rental car taxes: center city location........................................................................................................................20 Restaurant taxes: center city location......................................................................................................................21 Lodging taxes: airport location...................................................................................................................................22 Rental car taxes: airport location...............................................................................................................................23 Restaurant taxes: airport location.............................................................................................................................24 TABLES: GENERAL SALES VS. COMBINED DISCRIMINATORY TRAVEL TAXES...............25 Center city location..........................................................................................................................................................26 Airport location .................................................................................................................................................................27 TABLES: GENERAL SALES VS. INDIVIDUAL DISCRIMINATORY TRAVEL TAXES.............28 Lodging taxes: center city location............................................................................................................................29 Rental car taxes: center city location........................................................................................................................30 Restaurant taxes: center city location......................................................................................................................31 Lodging taxes: airport location...................................................................................................................................32 Rental car taxes: airport location...............................................................................................................................33 Restaurant taxes: airport location.............................................................................................................................34 APPENDIX A: 50 TOP CITIES FOR TRAVEL..................................................................................35 APPENDIX B: TAX SUMMARY AND DEDICATED TAX PURPOSES ........................................36
  3. 3. 1 EXECUTIVE SUMMARY Rationale/Methodology Business travelers in the U.S. face as many challenges as they do opportunities in 2012. Price increase for hotels, restaurant meals, and auto rentals are larger than they have been in recent years. Although there are areas of growth in the domestic business travel industry, these price increases combined with increased complexity of travel pricing (via the growth in ancillary travel fees) creates a challenging environment for travel planners. The increased complexity of travel pricing comes on top of the already-complex system of travel taxes that are administered by state and municipal governments. This report provides specific details on the extent to which business travel is taxed in the 50 most popular U.S. business destinations. The GBTA Foundation – the education and research arm of the Global Business Travel Association (GBTA) – annually tracks the tax burden imposed on business travel throughout the country. GBTA has engaged ERS Group to collect and report up-to-date travel tax data on the 50 top U.S. business travel destinations and to provide a context showing how those taxes contribute to the cost of a typical business trip. Consistent with previous GBTA studies, ERS Group calculated the amount of taxes paid by travelers who stay at a hotel, rent a car and eat restaurant meals for one day and one night and for a longer stay of three days and two nights. In order to preserve a focus on travel taxes, rather than overall travel prices, this study applies an average price for hotel stays, car rental, and restaurant meals across all cities and then calculates tax amounts by applying local and state taxes to those average pre-tax costs. These average prices are calculated by taking the 2011 GBTA study prices as a base and increasing them using the appropriate component of the Consumer Price Index. This allows the study to accommodate changes in the relative tax costs of the travel components while still providing an “apples-to- apples” comparison between cities. Each of the cities in the study is represented by both a central city location and an airport location, and each airport is associated with the location of the major city that it serves. For example, Reagan National airport is associated with Washington, DC rather than Arlington, VA where it is physically located. This feature also allows the report to highlight the variation in tax burden that can result when a business destination has adjoining jurisdictions with different tax rates. The study also provides tables and charts that highlight the impact of travel taxes on individual travel components as well as on the overall trip cost. Within the central city and airport locations taxes are presented for hotels, restaurant meals, and rental car transactions – individually and as a combined expense. Finally, these breakouts are provided for both a one-day and three-day scenario. Within each category the appropriate tax rates (or fixed fee amounts) are applied to the
  4. 4. 2 base cost of service and the resulting tax burden is expressed both as an overall percentage and as a total dollar amount. For taxes that are levied at variable rates (for example, occupancy fees that vary by hotel size) an average of the relevant rates is applied. The first set of tables presents the combined effects of taxes levied at the city, county, and state level as well as any taxes and fees imposed by special taxing districts. These initial descriptive tables are followed by a set of tables that provides a more detailed presentation of the burden imposed by discriminatory travel taxes above and beyond general sales taxes. The discriminatory tax data are also grouped by central city and airport locations, with combined lodging, rental car and meals charts first, followed by separate charts of discriminatory taxes on each. Appendix B contains a listing, by city, of the different taxes on travelers as well as the use of the proceeds. A quick look at this Summary of Dedicated Tax Purposes table reveals that there is a wide variety of tax types that are imposed at the local level. An additional source of tax complexity (which can’t be seen in the tables) is the variation in tax rates across geographically close jurisdictions. Often an airport and central city location will be subject to different rates if the airport is outside the city’s municipal boundary. But there can also be variations in sales taxes and special assessments within a given city or county. Business Improvement Districts, Tax Increment Financing Districts, convention center or sports area tax districts, and other types of Special Districts can all contribute to tax rates that differ for businesses in the same city and even for businesses in the same general location. This phenomenon is discussed in more detail in the box on the following page. Like in the case of Missouri, there are many states that provide interactive address-based sales tax listings. Some states even require a full nine-digit zip code for searching, as they recognize that tax jurisdictions sometimes cross simple five-digit zip code boundaries. Of course, the private sector has moved to fill this niche as well with a variety of electronic directories and services to provide zip-code based sales and use tax data. With the proliferation of tax rate jurisdictions it is worth pointing out the costs of this trend, for business and leisure travel, and for economic activity in general. In addition to the increased administrative costs associated with collecting multiple taxes, there is also an information burden placed on consumers. Each additional tax district creates an addition dimension of price variation, so that a traveler (or travel planner) must gather and evaluate more information in order to make cost comparisons of different services. This additional burden represents an indirect, but very real, cost of discriminatory travel taxation.
  5. 5. 3 Data Notes There is scarcely any state or local governmental entity that doesn’t levy, administer, or benefit from a tax on travelers in one form or another. Because of the pervasive and complex nature of travel taxes, there is no single source that maintains accurate information about the taxes cataloged in this study. Published data sources often conflict with one another and it is common to encounter outdated information, differing accounts of government officials, and misunderstandings of staff-level personnel. This study is the result of a highly labor-intensive process to reconcile these various sources, and it is designed to provide a clear resource for business travelers, travel managers, and travel industry professionals. In general, the tax rates recorded in this study are the rates in effect as of the second quarter of 2012. Where possible, the study also notes tax changes effective as of July 1, 2012. As in past studies, rental car calculations exclude “cost recovery” fees that vary considerably and are reported inconsistently across locations and rental firms. Similarly, the use of standardized room rates and restaurant meals avoids the considerable price fluctuations created by seasonal variation, quality differences, volume discounts, and other factors that would distract from the focus on taxation. The cost of overnight travel is updated from the 2011 study using components of the Consumer Price Index for All Urban Consumers (CPI-U, U.S. city average) that measure “Lodging away from home including hotels and motels”, “Car and truck rental”, and “Food away from home”. Also continued from last year, the base cost of rental cars is discounted to reflect the negotiated car rental discount among GBTA members. The average daily room rate for 2012 used in the study Tax Complexity and Tax Competition Special taxing districts are a well- established method of applying taxes to a specific geographic region in order to fund a particular service. Business- Improvement and Community- Improvement Districts often function in this way. However, a proliferation of special districts (each with independent taxing authority) can also lead to a confusing matrix of tax rates that obscure the true cost of travel and add difficulty to travel planning. Local laws that allow for the creation of these taxing districts combine with neighborhood boards eager to find additional revenue sources. The result is a collection of jurisdictions that is more the result of geographical accident and political idiosyncrasy than a result of a coherent tax or business policy. A recent study in the St. Louis (MO) Beacon identified 350 taxing districts in St. Louis County that resulted in a basic sales tax rate that ranged from 6.925% to 9.425%. The Missouri Department of Revenue provides a web application that allows users to identify sales tax rates at the street address level – a feature that is useful, but impractical for travel planning purposes.
  6. 6. 4 is $103.45, a 4.0% increase from 2011. The average daily car rental rate is $55.99 and the average daily meal cost is $91.22 representing a 1.4% and 2.9% increase respectively. These percentage increases in the CPI are larger than the 2011 increases in all three categories. The study concludes with a summary of dedicated tax purposes. This “use of funds” information is presented as reported by the government or entity that administers the tax or fee. Although a thorough examination of the use of travel tax revenue is well beyond the scope of this study, this information shows there is significant variety in the justification and use of travel taxes. It also shows that, in principle, travel taxes can be earmarked for purposes that benefit business travelers (Convention Center improvements, for example). However it is often the case in public finance that additional revenue earmarked for one purpose simply displaces general fund revenue that can then be directed toward other uses. The mere existence of earmarked travel taxes, therefore, doesn’t necessarily translate into increased funding for traveler-friendly amenities.
  7. 7. 5 Overall Tax Burden, Central City The two tables below show the extremes. They list the U.S. cities where travelers incur the lowest and highest (respectively) total tax burden in central city locations. These rankings factor in general sales taxes and discriminatory travel taxes for lodging, car rentals, and meals. Lowest Total Tax Burden - Central City Combined Taxes on Lodging, Rental Cars, and Meals (lowest to highest) lowest Fort Lauderdale, FL Fort Myers, FL West Palm Beach, FL Detroit, MI Portland, OR Orange County, CA Burbank, CA Ontario, CA Honolulu, HI Orlando, FL Highest Total Tax Burden - Central City Combined Taxes on Lodging, Rental Cars, and Meals (highest to lowest) highest Chicago, IL New York, NY Boston, MA Kansas City, MO Seattle, WA Minneapolis, MN Cleveland, OH Indianapolis, IN Nashville, TN Houston, TX New in 2012 New in 2012
  8. 8. 6 In 2011, a number of California cities arrived on the Lowest Tax Burden list due to the drop in California state sales tax. In 2012 however, the new arrivals to the list appear because of what they didn’t do. Honolulu and Orlando both have taxes that are essentially unchanged from last year. They were able to move up in the rankings because previously low-tax cities saw some notable increases in 2012. San Jose’s recently created Convention Center Facilities District imposes fees that are now 4% of room charges for all hotels within the city limits. And Hartford, CT implemented a sales tax increase as well as substantial increases in the occupancy and motor vehicle rental taxes. A similar dynamic is at work in the High Tax Burden cities. Houston, TX (the only city new to the Top 10) also has no change in travel taxes for 2012. It actually changed little in the rankings, since it was #11 in 2011. One reason that cities can shift around somewhat in the rankings, even in the absence of tax changes, is that the costs of car rentals, hotels, and meals are changing at different rates. A city that taxes one of those categories more heavily than the others will tend to fall in the rankings if that category experiences a relatively larger increase in price. The distribution of tax among all top 50 central cities is seen in the following histogram. Note that the average tax is $29.17 and tax bills for a single day’s travel with one overnight stay range from $22.21 to $40.31. 0 2 4 6 8 10 12 $20-$22 $22-$24 $24-$26 $26-$28 $28-$30 $30-$32 $32-$34 $34-$36 $36-$38 $38-$40 $40-$42 Countofcitiesateachamount Combined Single Day's Taxes Single Day: Combined Taxes on Lodging, Rental Cars, and Meals Central City Average is $29.17
  9. 9. 7 The following chart also shows the distribution of combined taxes, this time for a 3-day/2-night trip. The combined three days of meals and car rental plus two overnights averages $72.01 in tax with a range among central cities of $54.42 to $98.87. 0 1 2 3 4 5 6 7 8 9 10 $50-$55 $55-$60 $60-$65 $65-$70 $70-$75 $75-$80 $80-$85 $85-$90 $90-$95 $95-$100 Countofcitiesateachamount Combined Three-Day Taxes Three Day Travel: Combined Taxes on Lodging, Rental Cars, and Meals Central City Average is $72.01
  10. 10. 8 Overall Tax Burden, Airport Locations The lowest and highest travel tax burdens at airport locations are shown below. These rankings account for the combined effect of general sales taxes and discriminatory travel taxes for lodging, car rentals, and meals. Highest Total Tax Burden - Airport Combined Taxes on Lodging, Rental Cars, and Meals (highest to lowest) highest New York (JFK) Kansas City (MCI) Chicago (ORD) Boston (BOS) Cleveland (CLE) Indianapolis (IND) Nashville (BNA) Houston (IAH) San Antonio (SAT) Charlotte (CLT) Lowest Total Tax Burden - Airport Combined Taxes on Lodging, Rental Cars, and Meals (lowest to highest) lowest Fort Lauderdale (FLL) Fort Myers (RSW) West Palm Beach (PBI) Detroit (DTW) Portland (PDX) Washington (DCA) Honolulu (HNL) Orange County (SNA) Orlando (MCO) Tampa (TPA) New in 2012 New in 2012
  11. 11. 9 There was little in the way of turnover in either airport Top Ten list from 2011 to 2012. The only change in the High Tax Burden list is Charlotte replacing Phoenix, which itself had only newly appeared last year. Charlotte, in fact, had no significant changes in tax rates from 2011. The change in the composition of the Top Ten reflects the fact that on that portion of the list the cities are grouped very closely together. With only a few cents separating them, slight changes in the relative prices of hotels, restaurants, and rental cars can cause changes in the rankings even when tax rates stay the same. On the Low Tax Burden list Orange County (John Wayne Airport), which was ranked #11 last year, takes the place of Hartford. As with the Central City rankings Hartford’s fall is due to the substantial tax increases recently implemented in Connecticut. Among all top 50 airport locations the average tax is $28.88 and taxes paid for a single day’s travel including one overnight stay range from $22.21 to $37.98. 0 2 4 6 8 10 12 $20-$22 $22-$24 $24-$26 $26-$28 $28-$30 $30-$32 $32-$34 $34-$36 $36-$38 $38-$40 $40-$42 Countofcitiesateachamount Combined Single Day's Taxes Single Day: Combined Taxes on Lodging, Rental Cars, and Meals Airport Average is $28.88
  12. 12. 10 Moving to a three day trip brings the tax cost to an average $71.58, with a range among all airports of $54.42 to $95.19. 0 1 2 3 4 5 6 7 8 9 10 $50-$55 $55-$60 $60-$65 $65-$70 $70-$75 $75-$80 $80-$85 $85-$90 $90-$95 $95-$100 Countofcitiesateachamount Combined Three-Day Taxes Three DayTravel: CombinedTaxes on Lodging, Rental Cars and Meals Airport Average is $71.58
  13. 13. 11 Discriminatory Taxes A “discriminatory” travel tax is a tax that imposes a burden on travel services above and beyond general sales taxes. Excise taxes on hotels and car rentals are classic examples. For quite a while U.S. cities have been following a trend toward increasing reliance on these excise taxes, as well as specially earmarked sales taxes targeted at travelers or travel-related areas. Broad-based tax increases face considerable political opposition and often have little popular support. In contrast, cities are often successful in imposing special levies when the burden appears to fall disproportionately on travelers rather than local residents. These measures also gain support when they are portrayed as an investment that will be paid back with increased tourism and business travel (and therefore greater economic activity and even more tax revenue). With a complex issue like this it is often difficult to clearly demonstrate all of the economic effects. As a result, the popularity of these measures often depends as much on political factors as it does on economic factors. As a result, cities, counties, and states vary widely in the extent to which discriminatory taxes are aimed at travelers. Below are tables that show the cities with lowest and highest discriminatory travel tax rates for lodging, car rentals, and meals. City Center Location Ranking Airport Location Ranking Burbank, CA Burbank (BUR) Orange County, CA St. Louis (STL) Ontario, CA Orange County (SNA) San Diego, CA Ontario (ONT) Los Angeles, CA San Francisco (SFO) Oakland, CA San Diego (SAN) Fort Lauderdale, FL Fort Lauderdale (FLL) Fort Myers, FL Fort Myers (RSW) Tampa, FL Tampa (TPA) West Palm Beach, FL West Palm Beach (PBI) Lowest Discriminatory Tax Differential Combined Taxes on Lodging, Rental Cars, and Meals (lowest to highest) New in 2012 New in 2012
  14. 14. 12 Two illustrations can be drawn from the composition of cities on these lists. First, the presence of both Florida and California on the list of Lowest Discriminatory cities shows that “less discriminatory” is not the same as “less taxed”. For example, hotel excise taxes for the Florida cities in this study are generally 5% - 6%, while the corresponding occupancy taxes in California are generally 10% - 14%. However, these states both make the list of “Lowest Discriminatory” because California’s broad-based taxes are significantly higher than Florida’s as well – and thus the differential remains small. Second, we see again the divergence between broad-based tax and excise tax trends. While California recently lowered its state-wide sales tax, two of the cities that dropped from the less discriminatory list since last year are California cities that recently implemented new tourism district taxes (San Jose and Sacramento). In contrast, the list of cities with the most discriminatory taxes is more diverse. The cities that appear here often have singular characteristics that push them to the top of the More Discriminatory list: Portland’s absence of a broad sales tax or Boston’s $10 car rental surcharge, for example. While there is diversity among the cities on the list, there has been relatively little turnover from 2011. There is no change in the City Center locations on the list at all, and at airport locations there has been a re-shuffle at the bottom of the list as Hartford has displaced San Antonio. The appearance of Hartford is again due to the substantial increase in Connecticut excise taxes in 2011. Highest Discriminatory Tax Differential Combined Taxes on Lodging, Rental Cars, and Meals (highest to lowest) City Center Location Ranking Airport Location Ranking Portland, OR Portland (PDX) Boston, MA Boston (BOS) Chicago, IL New York (JFK) New York, NY Kansas City (MCI) Minneapolis, MN Charlotte (CLT) Kansas City, MO Cleveland (CLE) Charlotte, NC Milwaukee (MKE) Cleveland, OH Minneapolis (MSP) Milwaukee, WI Hartford (HFD) Washington, DC Houston (IAH) New in 2012
  15. 15. 13 TABLES: COMBINED TAXES ON LODGING, RENTAL CARS, AND MEALS
  16. 16. State City Location Hotel tax on $103.45 room for single night Tax on $55.99 car rental for single day Tax on $91.22 in single day's meals Combined single day travel taxes 1 FL Fort Lauderdale Central city $11.38 $5.36 $5.47 $22.21 2 FL Fort Myers Central city $11.38 $5.36 $5.47 $22.21 3 FL West Palm Beach Central city $11.38 $5.36 $5.47 $22.21 4 MI Detroit Central city $12.41 $4.48 $5.47 $22.37 5 OR Portland Central city $12.93 $9.52 $0.00 $22.45 6 CA Orange County Central city $11.38 $4.34 $7.07 $22.79 7 CA Burbank Central city $10.86 $4.90 $7.98 $23.74 8 CA Ontario Central city $12.67 $4.34 $7.07 $24.08 9 HI Honolulu Central city $14.44 $5.64 $4.30 $24.38 10 FL Orlando Central city $12.93 $5.64 $5.93 $24.50 11 FL Tampa Central city $12.41 $5.92 $6.39 $24.72 12 CA San Diego Central city $13.45 $4.34 $7.07 $24.86 13 FL Jacksonville Central city $13.45 $5.92 $6.39 $25.75 14 OH Columbus Central city $17.33 $3.78 $6.16 $27.26 15 CA Sacramento Central city $16.03 $4.34 $7.07 $27.44 16 FL Miami Central city $13.45 $5.92 $8.21 $27.58 17 CA Los Angeles Central city $15.00 $4.90 $7.98 $27.88 18 CA Oakland Central city $15.00 $4.90 $7.98 $27.88 19 MD Baltimore Central city $16.03 $6.44 $5.47 $27.95 20 GA Atlanta Central city $15.52 $5.60 $7.30 $28.41 21 NM Albuquerque Central city $13.45 $8.72 $6.39 $28.55 22 CA San Jose Central city $16.38 $4.69 $7.64 $28.70 23 WI Milwaukee Central city $15.62 $7.61 $5.56 $28.80 24 CA San Francisco Central city $16.29 $4.76 $7.75 $28.81 25 NC Raleigh Central city $13.19 $8.96 $7.07 $29.22 26 CT Hartford Central city $15.52 $7.91 $5.79 $29.22 27 UT Salt Lake City Central city $13.03 $9.15 $7.16 $29.35 28 NY Buffalo Central city $13.19 $8.26 $7.98 $29.43 29 DC Washington Central city $15.00 $5.60 $9.12 $29.72 30 PA Pittsburgh Central city $14.48 $9.04 $6.39 $29.91 31 MO St. Louis Central city $16.28 $4.75 $9.11 $30.15 32 LA New Orleans Central city $15.20 $6.72 $8.55 $30.47 33 CO Denver Central city $15.26 $8.30 $7.30 $30.86 34 NV Las Vegas Central city $12.41 $11.25 $7.39 $31.06 35 AZ Phoenix Central city $14.76 $8.15 $8.48 $31.39 36 TX Austin Central city $15.52 $8.40 $7.53 $31.44 37 TX Dallas Central city $15.52 $8.40 $7.53 $31.44 38 PA Philadelphia Central city $15.72 $8.72 $7.30 $31.74 39 NC Charlotte Central city $15.78 $8.96 $7.07 $31.80 40 TX San Antonio Central city $17.33 $8.40 $7.41 $33.14 41 TX Houston Central city $17.59 $8.40 $7.53 $33.51 42 TN Nashville Central city $18.28 $7.42 $8.44 $34.13 43 IN Indianapolis Central city $17.59 $8.40 $8.21 $34.19 44 OH Cleveland Central city $16.81 $10.34 $7.07 $34.22 45 MN Minneapolis Central city $13.86 $10.62 $9.83 $34.32 46 WA Seattle Central city $16.14 $9.63 $8.67 $34.43 47 MO Kansas City Central city $17.38 $8.33 $8.87 $34.58 48 MA Boston Central city $14.95 $13.50 $6.39 $34.83 49 NY New York Central city $18.76 $11.13 $8.10 $37.98 50 IL Chicago Central city $16.55 $13.95 $9.81 $40.31 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum rate $18.76 $13.95 $9.83 $40.31 Minimum rate $10.86 $3.78 $0.00 $22.21 Average rate $14.75 $7.31 $7.11 $29.17 Median rate $15.00 $7.52 $7.30 $29.22 Central City Single Day Tax Amount Combined Taxes on Lodging, Rental Cars and Meals 14
  17. 17. State City Location Hotel tax on $103.45 room for single night Tax on $55.99 car rental for single day Tax on $91.22 in single day's meals Combined single day travel taxes 1 FL Fort Lauderdale FLL Airport $11.38 $5.36 $5.47 $22.21 2 FL Fort Myers RSW Airport $11.38 $5.36 $5.47 $22.21 3 FL West Palm Beach PBI Airport $11.38 $5.36 $5.47 $22.21 4 MI Detroit DTW Airport $12.41 $4.48 $5.47 $22.37 5 OR Portland PDX Airport $12.93 $9.52 $0.00 $22.45 6 DC Washington DCA Airport $10.35 $5.60 $8.21 $24.15 7 HI Honolulu HNL Airport $14.44 $5.64 $4.30 $24.38 8 CA Orange County SNA Airport $11.38 $5.93 $7.07 $24.38 9 FL Orlando MCO Airport $12.93 $5.64 $5.93 $24.50 10 FL Tampa TPA Airport $12.41 $5.92 $6.39 $24.72 11 CA Burbank BUR Airport $10.86 $6.49 $7.98 $25.34 12 MD Baltimore BWI Airport $13.45 $6.44 $5.47 $25.36 13 CA Ontario ONT Airport $12.67 $5.93 $7.07 $25.68 14 FL Jacksonville JAX Airport $13.45 $5.92 $6.39 $25.75 15 MO St. Louis STL Airport $13.68 $4.86 $7.91 $26.45 16 CA San Diego SAN Airport $13.45 $5.93 $7.07 $26.45 17 CA San Francisco SFO Airport $13.36 $6.21 $7.53 $27.10 18 OH Columbus CMH Airport $17.33 $3.78 $6.16 $27.26 19 GA Atlanta ATL Airport $15.52 $5.60 $6.39 $27.50 20 FL Miami MIA Airport $13.45 $5.92 $8.21 $27.58 21 CA Sacramento SAC Airport $15.00 $5.93 $7.07 $28.00 22 UT Salt Lake City SLC Airport $12.00 $9.15 $7.16 $28.32 23 NC Raleigh-Durham RDU Airport $13.19 $8.12 $7.07 $28.38 24 NM Albuquerque ABQ Airport $13.45 $8.72 $6.39 $28.55 25 WI Milwaukee MKE Airport $15.62 $7.61 $5.56 $28.80 26 CT Hartford HFD Airport $15.52 $7.91 $5.79 $29.22 27 NY Buffalo BUF Airport $13.19 $8.26 $7.98 $29.43 28 CA Los Angeles LAX Airport $15.00 $6.49 $7.98 $29.48 29 CA Oakland OAK Airport $15.00 $6.49 $7.98 $29.48 30 PA Pittsburgh PIT Airport $14.48 $9.04 $6.39 $29.91 31 CA San Jose SJC Airport $16.38 $6.28 $7.64 $30.30 32 CO Denver DEN Airport $15.26 $8.30 $7.30 $30.86 33 LA New Orleans MSY Airport $13.19 $7.70 $10.15 $31.04 34 NV Las Vegas LAS Airport $12.41 $11.25 $7.39 $31.06 35 WA Seattle SEA Airport $12.83 $9.63 $8.67 $31.12 36 AZ Phoenix PHX Airport $14.76 $8.15 $8.48 $31.39 37 TX Austin AUS Airport $15.52 $8.40 $7.53 $31.44 38 TX Dallas DFW Airport $15.52 $8.40 $7.53 $31.44 39 PA Philadelphia PHL Airport $15.72 $8.72 $7.30 $31.74 40 MN Minneapolis MSP Airport $14.77 $10.34 $6.64 $31.75 41 NC Charlotte CLT Airport $15.78 $8.96 $7.07 $31.80 42 TX San Antonio SAT Airport $17.33 $8.40 $7.41 $33.14 43 TX Houston IAH Airport $17.59 $8.40 $7.53 $33.51 44 TN Nashville BNA Airport $18.28 $7.42 $8.44 $34.13 45 IN Indianapolis IND Airport $17.59 $8.40 $8.21 $34.19 46 OH Cleveland CLE Airport $16.81 $10.34 $7.07 $34.22 47 MA Boston BOS Airport $14.95 $13.50 $6.39 $34.83 48 IL Chicago ORD Airport $13.45 $12.83 $8.67 $34.94 49 MO Kansas City MCI Airport $17.77 $8.47 $9.10 $35.33 50 NY New York JFK Airport $18.76 $11.13 $8.10 $37.98 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum rate $18.76 $13.50 $10.15 $37.98 Minimum rate $10.35 $3.78 $0.00 $22.21 Average rate $14.31 $7.57 $7.00 $28.88 Median rate $14.06 $7.66 $7.12 $29.01 Airport Single Day Tax Amount Combined Taxes on Lodging, Rental Cars and Meals 15
  18. 18. State City Location Hotel tax on $103.45 room for single night Tax on $55.99 car rental for single day Tax on $91.22 in single day's meals Combined 3 day 2 night travel taxes 1 OR Portland Central city $12.93 $9.52 $0.00 $54.42 2 MI Detroit Central city $12.41 $4.48 $5.47 $54.69 3 FL Fort Lauderdale Central city $11.38 $5.36 $5.47 $55.26 4 FL Fort Myers Central city $11.38 $5.36 $5.47 $55.26 5 FL West Palm Beach Central city $11.38 $5.36 $5.47 $55.26 6 CA Orange County Central city $11.38 $4.34 $7.07 $56.99 7 HI Honolulu Central city $14.44 $5.64 $4.30 $58.69 8 CA Ontario Central city $12.67 $4.34 $7.07 $59.57 9 CA Burbank Central city $10.86 $4.90 $7.98 $60.37 10 FL Orlando Central city $12.93 $5.64 $5.93 $60.57 11 CA San Diego Central city $13.45 $4.34 $7.07 $61.12 12 FL Tampa Central city $12.41 $5.92 $6.39 $61.74 13 FL Jacksonville Central city $13.45 $5.92 $6.39 $63.81 14 OH Columbus Central city $17.33 $3.78 $6.16 $64.47 15 CA Sacramento Central city $16.03 $4.34 $7.07 $66.30 16 MD Baltimore Central city $16.03 $6.44 $5.47 $67.81 17 CA Los Angeles Central city $15.00 $4.90 $7.98 $68.64 18 CA Oakland Central city $15.00 $4.90 $7.98 $68.64 19 FL Miami Central city $13.45 $5.92 $8.21 $69.28 20 MA Boston Central city $14.95 $13.50 $6.39 $69.55 21 GA Atlanta Central city $15.52 $5.60 $7.30 $69.72 22 CA San Jose Central city $16.38 $4.69 $7.64 $69.74 23 CA San Francisco Central city $16.29 $4.76 $7.75 $70.13 24 WI Milwaukee Central city $15.62 $7.61 $5.56 $70.78 25 CT Hartford Central city $15.52 $7.91 $5.79 $72.16 26 NM Albuquerque Central city $13.45 $8.72 $6.39 $72.21 27 OH Cleveland Central city $16.81 $10.34 $7.07 $73.85 28 DC Washington Central city $15.00 $5.60 $9.12 $74.16 29 MO St. Louis Central city $16.28 $4.75 $9.11 $74.17 30 NC Raleigh Central city $13.19 $8.96 $7.07 $74.46 31 UT Salt Lake City Central city $13.03 $9.15 $7.16 $75.01 32 NY Buffalo Central city $13.19 $8.26 $7.98 $75.10 33 PA Pittsburgh Central city $14.48 $9.04 $6.39 $75.24 34 LA New Orleans Central city $15.20 $6.72 $8.55 $76.21 35 CO Denver Central city $15.26 $8.30 $7.30 $77.31 36 TX Austin Central city $15.52 $8.40 $7.53 $78.81 37 TX Dallas Central city $15.52 $8.40 $7.53 $78.81 38 AZ Phoenix Central city $14.76 $8.15 $8.48 $79.41 39 PA Philadelphia Central city $15.72 $8.72 $7.30 $79.50 40 NC Charlotte Central city $15.78 $8.96 $7.07 $79.64 41 NV Las Vegas Central city $12.41 $11.25 $7.39 $80.76 42 TX San Antonio Central city $17.33 $8.40 $7.41 $82.09 43 TX Houston Central city $17.59 $8.40 $7.53 $82.95 44 TN Nashville Central city $18.28 $7.42 $8.44 $84.12 45 IN Indianapolis Central city $17.59 $8.40 $8.21 $85.00 46 MO Kansas City Central city $17.38 $8.33 $8.87 $86.35 47 WA Seattle Central city $16.14 $9.63 $8.67 $87.16 48 MN Minneapolis Central city $13.86 $10.62 $9.83 $89.08 49 NY New York Central city $18.76 $11.13 $8.10 $95.19 50 IL Chicago Central city $16.55 $13.95 $9.81 $98.87 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum rate $18.76 $13.95 $9.83 $98.87 Minimum rate $10.86 $3.78 $0.00 $54.42 Average rate $14.75 $7.31 $7.11 $72.01 Median rate $15.00 $7.52 $7.30 $72.18 Central City Three Day Tax Amount Combined Taxes on Lodging, Rental Cars and Meals 16
  19. 19. State City Location Hotel tax on $103.45 room for single night Tax on $55.99 car rental for single day Tax on $91.22 in single day's meals Combined 3 day 2 night travel taxes 1 OR Portland PDX Airport $12.93 $9.52 $0.00 $54.42 2 MI Detroit DTW Airport $12.41 $4.48 $5.47 $54.69 3 FL Fort Lauderdale FLL Airport $11.38 $5.36 $5.47 $55.26 4 FL Fort Myers RSW Airport $11.38 $5.36 $5.47 $55.26 5 FL West Palm Beach PBI Airport $11.38 $5.36 $5.47 $55.26 6 HI Honolulu HNL Airport $14.44 $5.64 $4.30 $58.69 7 FL Orlando MCO Airport $12.93 $5.64 $5.93 $60.57 8 FL Tampa TPA Airport $12.41 $5.92 $6.39 $61.74 9 CA Orange County SNA Airport $11.38 $5.93 $7.07 $61.77 10 DC Washington DCA Airport $10.35 $5.60 $8.21 $62.12 11 MD Baltimore BWI Airport $13.45 $6.44 $5.47 $62.63 12 FL Jacksonville JAX Airport $13.45 $5.92 $6.39 $63.81 13 CA Ontario ONT Airport $12.67 $5.93 $7.07 $64.36 14 OH Columbus CMH Airport $17.33 $3.78 $6.16 $64.47 15 CA Burbank BUR Airport $10.86 $6.49 $7.98 $65.15 16 MO St. Louis STL Airport $13.68 $4.86 $7.91 $65.67 17 CA San Diego SAN Airport $13.45 $5.93 $7.07 $65.91 18 GA Atlanta ATL Airport $15.52 $5.60 $6.39 $66.99 19 CA San Francisco SFO Airport $13.36 $6.21 $7.53 $67.95 20 CA Sacramento SAC Airport $15.00 $5.93 $7.07 $69.01 21 FL Miami MIA Airport $13.45 $5.92 $8.21 $69.28 22 MA Boston BOS Airport $14.95 $13.50 $6.39 $69.55 23 WI Milwaukee MKE Airport $15.62 $7.61 $5.56 $70.78 24 NC Raleigh-Durham RDU Airport $13.19 $8.12 $7.07 $71.94 25 CT Hartford HFD Airport $15.52 $7.91 $5.79 $72.16 26 NM Albuquerque ABQ Airport $13.45 $8.72 $6.39 $72.21 27 UT Salt Lake City SLC Airport $12.00 $9.15 $7.16 $72.95 28 CA Los Angeles LAX Airport $15.00 $6.49 $7.98 $73.43 29 CA Oakland OAK Airport $15.00 $6.49 $7.98 $73.43 30 OH Cleveland CLE Airport $16.81 $10.34 $7.07 $73.85 31 CA San Jose SJC Airport $16.38 $6.28 $7.64 $74.52 32 NY Buffalo BUF Airport $13.19 $8.26 $7.98 $75.10 33 PA Pittsburgh PIT Airport $14.48 $9.04 $6.39 $75.24 34 CO Denver DEN Airport $15.26 $8.30 $7.30 $77.31 35 TX Austin AUS Airport $15.52 $8.40 $7.53 $78.81 36 TX Dallas DFW Airport $15.52 $8.40 $7.53 $78.81 37 AZ Phoenix PHX Airport $14.76 $8.15 $8.48 $79.41 38 PA Philadelphia PHL Airport $15.72 $8.72 $7.30 $79.50 39 NC Charlotte CLT Airport $15.78 $8.96 $7.07 $79.64 40 LA New Orleans MSY Airport $13.19 $7.70 $10.15 $79.92 41 MN Minneapolis MSP Airport $14.77 $10.34 $6.64 $80.48 42 WA Seattle SEA Airport $12.83 $9.63 $8.67 $80.54 43 NV Las Vegas LAS Airport $12.41 $11.25 $7.39 $80.76 44 TX San Antonio SAT Airport $17.33 $8.40 $7.41 $82.09 45 TX Houston IAH Airport $17.59 $8.40 $7.53 $82.95 46 TN Nashville BNA Airport $18.28 $7.42 $8.44 $84.12 47 IN Indianapolis IND Airport $17.59 $8.40 $8.21 $85.00 48 IL Chicago ORD Airport $13.45 $12.83 $8.67 $85.88 49 MO Kansas City MCI Airport $17.77 $8.47 $9.10 $88.23 50 NY New York JFK Airport $18.76 $11.13 $8.10 $95.19 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum rate $18.76 $13.50 $10.15 $95.19 Minimum rate $10.35 $3.78 $0.00 $54.42 Average rate $14.31 $7.57 $7.00 $71.58 Median rate $14.06 $7.66 $7.12 $72.18 Airport Three Day Tax Amount Combined Taxes on Lodging, Rental Cars and Meals 17
  20. 20. 18 TABLES: INDIVIDUAL TRAVEL TAXES BY CITY AND LOCATION
  21. 21. State City Location Combined* percentage tax rate Added flat tax amount Overall effective tax rate on room Tax on $103.45 room 1 CA Burbank Central city 10.50% $0.00 10.50% $10.86 2 CA Orange County Central city 11.00% $0.00 11.00% $11.38 3 FL Fort Lauderdale Central city 11.00% $0.00 11.00% $11.38 4 FL Fort Myers Central city 11.00% $0.00 11.00% $11.38 5 FL West Palm Beach Central city 11.00% $0.00 11.00% $11.38 6 FL Tampa Central city 12.00% $0.00 12.00% $12.41 7 MI Detroit Central city 12.00% $0.00 12.00% $12.41 8 NV Las Vegas Central city 12.00% $0.00 12.00% $12.41 9 CA Ontario Central city 12.25% $0.00 12.25% $12.67 10 OR Portland Central city 12.50% $0.00 12.50% $12.93 11 FL Orlando Central city 12.50% $0.00 12.50% $12.93 12 UT Salt Lake City Central city 12.60% $0.00 12.60% $13.03 13 NC Raleigh Central city 12.75% $0.00 12.75% $13.19 14 NY Buffalo Central city 12.75% $0.00 12.75% $13.19 15 CA San Diego Central city 13.00% $0.00 13.00% $13.45 16 FL Jacksonville Central city 13.00% $0.00 13.00% $13.45 17 FL Miami Central city 13.00% $0.00 13.00% $13.45 18 NM Albuquerque Central city 13.00% $0.00 13.00% $13.45 19 MN Minneapolis Central city 13.40% $0.00 13.40% $13.86 20 HI Honolulu Central city 13.96% $0.00 13.96% $14.44 21 PA Pittsburgh Central city 14.00% $0.00 14.00% $14.48 22 AZ Phoenix Central city 14.27% $0.00 14.27% $14.76 23 MA Boston Central city 14.45% $0.00 14.45% $14.95 24 DC Washington Central city 14.50% $0.00 14.50% $15.00 25 CA Los Angeles Central city 14.50% $0.00 14.50% $15.00 26 CA Oakland Central city 14.50% $0.00 14.50% $15.00 27 LA New Orleans Central city 13.00% $1.75 14.69% $15.20 28 CO Denver Central city 14.75% $0.00 14.75% $15.26 29 CT Hartford Central city 15.00% $0.00 15.00% $15.52 30 GA Atlanta Central city 15.00% $0.00 15.00% $15.52 31 TX Austin Central city 15.00% $0.00 15.00% $15.52 32 TX Dallas Central city 15.00% $0.00 15.00% $15.52 33 WI Milwaukee Central city 15.10% $0.00 15.10% $15.62 34 PA Philadelphia Central city 15.20% $0.00 15.20% $15.72 35 NC Charlotte Central city 15.25% $0.00 15.25% $15.78 36 CA Sacramento Central city 15.50% $0.00 15.50% $16.03 37 MD Baltimore Central city 15.50% $0.00 15.50% $16.03 38 WA Seattle Central city 15.60% $0.00 15.60% $16.14 39 MO St. Louis Central city 15.74% $0.00 15.74% $16.28 40 CA San Francisco Central city 15.75% $0.00 15.75% $16.29 41 CA San Jose Central city 14.50% $1.38 15.83% $16.38 42 IL Chicago Central city 16.00% $0.00 16.00% $16.55 43 OH Cleveland Central city 16.25% $0.00 16.25% $16.81 44 OH Columbus Central city 16.75% $0.00 16.75% $17.33 45 TX San Antonio Central city 16.75% $0.00 16.75% $17.33 46 MO Kansas City Central city 15.35% $1.50 16.80% $17.38 47 IN Indianapolis Central city 17.00% $0.00 17.00% $17.59 48 TX Houston Central city 17.00% $0.00 17.00% $17.59 49 TN Nashville Central city 15.25% $2.50 17.67% $18.28 50 NY New York Central city 14.75% $3.50 18.13% $18.76 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum rate 17.00% $3.50 18.13% $18.76 Minimum rate 10.50% $0.00 10.50% $10.86 Average rate 14.05% $0.21 14.25% $14.75 Median rate 14.50% $0.00 14.50% $15.00 Central City Single Night Tax Rates and Tax Amount Lodging Taxes Top 50 Destinations 19
  22. 22. State City Location Combined* percentage tax rate Added flat tax amount Overall effective tax rate on rental Tax on $55.99 one day rental 1 OH Columbus Central city 6.75% $0.00 6.75% $3.78 2 CA Ontario Central city 7.75% $0.00 7.75% $4.34 3 CA Orange County Central city 7.75% $0.00 7.75% $4.34 4 CA Sacramento Central city 7.75% $0.00 7.75% $4.34 5 CA San Diego Central city 7.75% $0.00 7.75% $4.34 6 MI Detroit Central city 8.00% $0.00 8.00% $4.48 7 CA San Jose Central city 8.38% $0.00 8.38% $4.69 8 MO St. Louis Central city 8.49% $0.00 8.49% $4.75 9 CA San Francisco Central city 8.50% $0.00 8.50% $4.76 10 CA Burbank Central city 8.75% $0.00 8.75% $4.90 11 CA Los Angeles Central city 8.75% $0.00 8.75% $4.90 12 CA Oakland Central city 8.75% $0.00 8.75% $4.90 13 FL Fort Lauderdale Central city 6.00% $2.00 9.57% $5.36 14 FL Fort Myers Central city 6.00% $2.00 9.57% $5.36 15 FL West Palm Beach Central city 6.00% $2.00 9.57% $5.36 16 DC Washington Central city 10.00% $0.00 10.00% $5.60 17 GA Atlanta Central city 10.00% $0.00 10.00% $5.60 18 HI Honolulu Central city 4.71% $3.00 10.07% $5.64 19 FL Orlando Central city 6.50% $2.00 10.07% $5.64 20 FL Jacksonville Central city 7.00% $2.00 10.57% $5.92 21 FL Miami Central city 7.00% $2.00 10.57% $5.92 22 FL Tampa Central city 7.00% $2.00 10.57% $5.92 23 MD Baltimore Central city 11.50% $0.00 11.50% $6.44 24 LA New Orleans Central city 12.00% $0.00 12.00% $6.72 25 TN Nashville Central city 13.25% $0.00 13.25% $7.42 26 WI Milwaukee Central city 13.60% $0.00 13.60% $7.61 27 CT Hartford Central city 12.35% $1.00 14.14% $7.91 28 AZ Phoenix Central city 14.55% $0.00 14.55% $8.15 29 NY Buffalo Central city 14.75% $0.00 14.75% $8.26 30 CO Denver Central city 11.25% $2.00 14.82% $8.30 31 MO Kansas City Central city 7.73% $4.00 14.87% $8.33 32 IN Indianapolis Central city 15.00% $0.00 15.00% $8.40 33 TX Austin Central city 15.00% $0.00 15.00% $8.40 34 TX Dallas Central city 15.00% $0.00 15.00% $8.40 35 TX Houston Central city 15.00% $0.00 15.00% $8.40 36 TX San Antonio Central city 15.00% $0.00 15.00% $8.40 37 PA Philadelphia Central city 12.00% $2.00 15.57% $8.72 38 NM Albuquerque Central city 12.00% $2.00 15.57% $8.72 39 NC Charlotte Central city 16.00% $0.00 16.00% $8.96 40 NC Raleigh Central city 16.00% $0.00 16.00% $8.96 41 PA Pittsburgh Central city 9.00% $4.00 16.14% $9.04 42 UT Salt Lake City Central city 16.35% $0.00 16.35% $9.15 43 OR Portland Central city 17.00% $0.00 17.00% $9.52 44 WA Seattle Central city 17.20% $0.00 17.20% $9.63 45 OH Cleveland Central city 7.75% $6.00 18.47% $10.34 46 MN Minneapolis Central city 18.98% $0.00 18.98% $10.62 47 NY New York Central city 19.88% $0.00 19.88% $11.13 48 NV Las Vegas Central city 20.10% $0.00 20.10% $11.25 49 MA Boston Central city 6.25% $10.00 24.11% $13.50 50 IL Chicago Central city 20.00% $2.75 24.91% $13.95 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum rate 20.10% $10.00 24.91% $13.95 Minimum rate 4.71% $0.00 6.75% $3.78 Average rate 11.24% $1.02 13.05% $7.31 Median rate 10.00% $0.00 13.43% $7.52 Central City Single Day Tax Rates and Tax Amount Car Rental Taxes Top 50 Destinations 20
  23. 23. State City Location Combined* percentage tax rate Added flat tax amount Overall effective tax rate on meals Tax on $91.22 in daily meals 1 OR Portland Central city 0.00% $0.00 0.00% $0.00 2 HI Honolulu Central city 4.71% $0.00 4.71% $4.30 3 FL Fort Lauderdale Central city 6.00% $0.00 6.00% $5.47 4 FL Fort Myers Central city 6.00% $0.00 6.00% $5.47 5 FL West Palm Beach Central city 6.00% $0.00 6.00% $5.47 6 MD Baltimore Central city 6.00% $0.00 6.00% $5.47 7 MI Detroit Central city 6.00% $0.00 6.00% $5.47 8 WI Milwaukee Central city 6.10% $0.00 6.10% $5.56 9 CT Hartford Central city 6.35% $0.00 6.35% $5.79 10 FL Orlando Central city 6.50% $0.00 6.50% $5.93 11 OH Columbus Central city 6.75% $0.00 6.75% $6.16 12 FL Jacksonville Central city 7.00% $0.00 7.00% $6.39 13 FL Tampa Central city 7.00% $0.00 7.00% $6.39 14 PA Pittsburgh Central city 7.00% $0.00 7.00% $6.39 15 MA Boston Central city 7.00% $0.00 7.00% $6.39 16 NM Albuquerque Central city 7.00% $0.00 7.00% $6.39 17 CA Ontario Central city 7.75% $0.00 7.75% $7.07 18 CA Orange County Central city 7.75% $0.00 7.75% $7.07 19 CA Sacramento Central city 7.75% $0.00 7.75% $7.07 20 CA San Diego Central city 7.75% $0.00 7.75% $7.07 21 NC Charlotte Central city 7.75% $0.00 7.75% $7.07 22 NC Raleigh Central city 7.75% $0.00 7.75% $7.07 23 OH Cleveland Central city 7.75% $0.00 7.75% $7.07 24 UT Salt Lake City Central city 7.85% $0.00 7.85% $7.16 25 CO Denver Central city 8.00% $0.00 8.00% $7.30 26 GA Atlanta Central city 8.00% $0.00 8.00% $7.30 27 PA Philadelphia Central city 8.00% $0.00 8.00% $7.30 28 NV Las Vegas Central city 8.10% $0.00 8.10% $7.39 29 TX San Antonio Central city 8.13% $0.00 8.13% $7.41 30 TX Austin Central city 8.25% $0.00 8.25% $7.53 31 TX Dallas Central city 8.25% $0.00 8.25% $7.53 32 TX Houston Central city 8.25% $0.00 8.25% $7.53 33 CA San Jose Central city 8.38% $0.00 8.38% $7.64 34 CA San Francisco Central city 8.50% $0.00 8.50% $7.75 35 CA Burbank Central city 8.75% $0.00 8.75% $7.98 36 CA Los Angeles Central city 8.75% $0.00 8.75% $7.98 37 CA Oakland Central city 8.75% $0.00 8.75% $7.98 38 NY Buffalo Central city 8.75% $0.00 8.75% $7.98 39 NY New York Central city 8.88% $0.00 8.88% $8.10 40 FL Miami Central city 9.00% $0.00 9.00% $8.21 41 IN Indianapolis Central city 9.00% $0.00 9.00% $8.21 42 TN Nashville Central city 9.25% $0.00 9.25% $8.44 43 AZ Phoenix Central city 9.30% $0.00 9.30% $8.48 44 LA New Orleans Central city 9.38% $0.00 9.38% $8.55 45 WA Seattle Central city 9.50% $0.00 9.50% $8.67 46 MO Kansas City Central city 9.73% $0.00 9.73% $8.87 47 MO St. Louis Central city 9.99% $0.00 9.99% $9.11 48 DC Washington Central city 10.00% $0.00 10.00% $9.12 49 IL Chicago Central city 10.75% $0.00 10.75% $9.81 50 MN Minneapolis Central city 10.78% $0.00 10.78% $9.83 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum rate 10.78% $0.00 10.78% $9.83 Minimum rate 0.00% $0.00 0.00% $0.00 Average rate 7.80% $0.00 7.80% $7.11 Median rate 8.00% $0.00 8.00% $7.30 Central City Daily Meals Tax Rates and Tax Amount Restaurant Taxes Top 50 Destinations 21
  24. 24. State City Location Combined* percentage tax rate Added flat tax amount Overall effective tax rate on room Tax on $103.45 room 1 DC Washington DCA Airport 10.00% $0.00 10.00% $10.35 2 CA Burbank BUR Airport 10.50% $0.00 10.50% $10.86 3 CA Orange County SNA Airport 11.00% $0.00 11.00% $11.38 4 FL Fort Lauderdale FLL Airport 11.00% $0.00 11.00% $11.38 5 FL Fort Myers RSW Airport 11.00% $0.00 11.00% $11.38 6 FL West Palm Beach PBI Airport 11.00% $0.00 11.00% $11.38 7 UT Salt Lake City SLC Airport 11.60% $0.00 11.60% $12.00 8 FL Tampa TPA Airport 12.00% $0.00 12.00% $12.41 9 MI Detroit DTW Airport 12.00% $0.00 12.00% $12.41 10 NV Las Vegas LAS Airport 12.00% $0.00 12.00% $12.41 11 CA Ontario ONT Airport 12.25% $0.00 12.25% $12.67 12 WA Seattle SEA Airport 12.40% $0.00 12.40% $12.83 13 OR Portland PDX Airport 12.50% $0.00 12.50% $12.93 14 FL Orlando MCO Airport 12.50% $0.00 12.50% $12.93 15 LA New Orleans MSY Airport 12.75% $0.00 12.75% $13.19 16 NC Raleigh-Durham RDU Airport 12.75% $0.00 12.75% $13.19 17 NY Buffalo BUF Airport 12.75% $0.00 12.75% $13.19 18 CA San Francisco SFO Airport 10.50% $2.50 12.92% $13.36 19 CA San Diego SAN Airport 13.00% $0.00 13.00% $13.45 20 FL Jacksonville JAX Airport 13.00% $0.00 13.00% $13.45 21 FL Miami MIA Airport 13.00% $0.00 13.00% $13.45 22 IL Chicago ORD Airport 13.00% $0.00 13.00% $13.45 23 MD Baltimore BWI Airport 13.00% $0.00 13.00% $13.45 24 NM Albuquerque ABQ Airport 13.00% $0.00 13.00% $13.45 25 MO St. Louis STL Airport 13.23% $0.00 13.23% $13.68 26 HI Honolulu HNL Airport 13.96% $0.00 13.96% $14.44 27 PA Pittsburgh PIT Airport 14.00% $0.00 14.00% $14.48 28 AZ Phoenix PHX Airport 14.27% $0.00 14.27% $14.76 29 MN Minneapolis MSP Airport 14.28% $0.00 14.28% $14.77 30 MA Boston BOS Airport 14.45% $0.00 14.45% $14.95 31 CA Sacramento SAC Airport 14.50% $0.00 14.50% $15.00 32 CA Los Angeles LAX Airport 14.50% $0.00 14.50% $15.00 33 CA Oakland OAK Airport 14.50% $0.00 14.50% $15.00 34 CO Denver DEN Airport 14.75% $0.00 14.75% $15.26 35 CT Hartford HFD Airport 15.00% $0.00 15.00% $15.52 36 GA Atlanta ATL Airport 15.00% $0.00 15.00% $15.52 37 TX Austin AUS Airport 15.00% $0.00 15.00% $15.52 38 TX Dallas DFW Airport 15.00% $0.00 15.00% $15.52 39 WI Milwaukee MKE Airport 15.10% $0.00 15.10% $15.62 40 PA Philadelphia PHL Airport 15.20% $0.00 15.20% $15.72 41 NC Charlotte CLT Airport 15.25% $0.00 15.25% $15.78 42 CA San Jose SJC Airport 14.50% $1.38 15.83% $16.38 43 OH Cleveland CLE Airport 16.25% $0.00 16.25% $16.81 44 OH Columbus CMH Airport 16.75% $0.00 16.75% $17.33 45 TX San Antonio SAT Airport 16.75% $0.00 16.75% $17.33 46 IN Indianapolis IND Airport 17.00% $0.00 17.00% $17.59 47 TX Houston IAH Airport 17.00% $0.00 17.00% $17.59 48 MO Kansas City MCI Airport 15.73% $1.50 17.17% $17.77 49 TN Nashville BNA Airport 15.25% $2.50 17.67% $18.28 50 NY New York JFK Airport 14.75% $3.50 18.13% $18.76 *Combined state, county, city and taxing districts. Airport may be in different state than center city. Note: Top ten and bottom ten are in bold. Maximum rate 17.00% $3.50 18.13% $18.76 Minimum rate 10.00% $0.00 10.00% $10.35 Average rate 13.61% $0.23 13.83% $14.31 Median rate 13.59% $0.00 13.59% $14.06 Airport Single Night Tax Rates and Tax Amount Lodging Taxes Top 50 Destinations 22
  25. 25. State City Location Combined* percentage tax rate Added flat tax amount Overall effective tax rate on rental Tax on $55.99 one day rental 1 OH Columbus CMH Airport 6.75% $0.00 6.75% $3.78 2 MI Detroit DTW Airport 8.00% $0.00 8.00% $4.48 3 MO St. Louis STL Airport 8.68% $0.00 8.68% $4.86 4 FL Fort Lauderdale FLL Airport 6.00% $2.00 9.57% $5.36 5 FL Fort Myers RSW Airport 6.00% $2.00 9.57% $5.36 6 FL West Palm Beach PBI Airport 6.00% $2.00 9.57% $5.36 7 DC Washington DCA Airport 10.00% $0.00 10.00% $5.60 8 GA Atlanta ATL Airport 10.00% $0.00 10.00% $5.60 9 HI Honolulu HNL Airport 4.71% $3.00 10.07% $5.64 10 FL Orlando MCO Airport 6.50% $2.00 10.07% $5.64 11 FL Jacksonville JAX Airport 7.00% $2.00 10.57% $5.92 12 FL Miami MIA Airport 7.00% $2.00 10.57% $5.92 13 FL Tampa TPA Airport 7.00% $2.00 10.57% $5.92 14 CA Ontario ONT Airport 10.60% $0.00 10.60% $5.93 15 CA Orange County SNA Airport 10.60% $0.00 10.60% $5.93 16 CA Sacramento SAC Airport 10.60% $0.00 10.60% $5.93 17 CA San Diego SAN Airport 10.60% $0.00 10.60% $5.93 18 CA San Francisco SFO Airport 11.10% $0.00 11.10% $6.21 19 CA San Jose SJC Airport 11.23% $0.00 11.23% $6.28 20 MD Baltimore BWI Airport 11.50% $0.00 11.50% $6.44 21 CA Burbank BUR Airport 11.60% $0.00 11.60% $6.49 22 CA Los Angeles LAX Airport 11.60% $0.00 11.60% $6.49 23 CA Oakland OAK Airport 11.60% $0.00 11.60% $6.49 24 TN Nashville BNA Airport 13.25% $0.00 13.25% $7.42 25 WI Milwaukee MKE Airport 13.60% $0.00 13.60% $7.61 26 LA New Orleans MSY Airport 13.75% $0.00 13.75% $7.70 27 CT Hartford HFD Airport 12.35% $1.00 14.14% $7.91 28 NC Raleigh-Durham RDU Airport 14.50% $0.00 14.50% $8.12 29 AZ Phoenix PHX Airport 14.55% $0.00 14.55% $8.15 30 NY Buffalo BUF Airport 14.75% $0.00 14.75% $8.26 31 CO Denver DEN Airport 11.25% $2.00 14.82% $8.30 32 IN Indianapolis IND Airport 15.00% $0.00 15.00% $8.40 33 TX Austin AUS Airport 15.00% $0.00 15.00% $8.40 34 TX Dallas DFW Airport 15.00% $0.00 15.00% $8.40 35 TX Houston IAH Airport 15.00% $0.00 15.00% $8.40 36 TX San Antonio SAT Airport 15.00% $0.00 15.00% $8.40 37 MO Kansas City MCI Airport 7.98% $4.00 15.12% $8.47 38 PA Philadelphia PHL Airport 12.00% $2.00 15.57% $8.72 39 NM Albuquerque ABQ Airport 12.00% $2.00 15.57% $8.72 40 NC Charlotte CLT Airport 16.00% $0.00 16.00% $8.96 41 PA Pittsburgh PIT Airport 9.00% $4.00 16.14% $9.04 42 UT Salt Lake City SLC Airport 16.35% $0.00 16.35% $9.15 43 OR Portland PDX Airport 17.00% $0.00 17.00% $9.52 44 WA Seattle SEA Airport 17.20% $0.00 17.20% $9.63 45 OH Cleveland CLE Airport 7.75% $6.00 18.47% $10.34 46 MN Minneapolis MSP Airport 18.48% $0.00 18.48% $10.34 47 NY New York JFK Airport 19.88% $0.00 19.88% $11.13 48 NV Las Vegas LAS Airport 20.10% $0.00 20.10% $11.25 49 IL Chicago ORD Airport 18.00% $2.75 22.91% $12.83 50 MA Boston BOS Airport 6.25% $10.00 24.11% $13.50 *Combined state, county, city and taxing districts. Airport may be in different state than center city. Note: Top ten and bottom ten are in bold. Maximum rate 20.10% $10.00 24.11% $13.50 Minimum rate 4.71% $0.00 6.75% $3.78 Average rate 11.71% $1.02 13.53% $7.57 Median rate 11.55% $0.00 13.68% $7.66 Airport Single Day Tax Rates and Tax Amount Car Rental Taxes Top 50 Destinations 23
  26. 26. State City Location Combined* percentage tax rate Added flat tax amount Overall effective tax rate on meals Tax on $91.22 in daily meals 1 OR Portland PDX Airport 0.00% $0.00 0.00% $0.00 2 HI Honolulu HNL Airport 4.71% $0.00 4.71% $4.30 3 FL Fort Lauderdale FLL Airport 6.00% $0.00 6.00% $5.47 4 FL Fort Myers RSW Airport 6.00% $0.00 6.00% $5.47 5 FL West Palm Beach PBI Airport 6.00% $0.00 6.00% $5.47 6 MD Baltimore BWI Airport 6.00% $0.00 6.00% $5.47 7 MI Detroit DTW Airport 6.00% $0.00 6.00% $5.47 8 WI Milwaukee MKE Airport 6.10% $0.00 6.10% $5.56 9 CT Hartford HFD Airport 6.35% $0.00 6.35% $5.79 10 FL Orlando MCO Airport 6.50% $0.00 6.50% $5.93 11 OH Columbus CMH Airport 6.75% $0.00 6.75% $6.16 12 FL Jacksonville JAX Airport 7.00% $0.00 7.00% $6.39 13 FL Tampa TPA Airport 7.00% $0.00 7.00% $6.39 14 PA Pittsburgh PIT Airport 7.00% $0.00 7.00% $6.39 15 GA Atlanta ATL Airport 7.00% $0.00 7.00% $6.39 16 MA Boston BOS Airport 7.00% $0.00 7.00% $6.39 17 NM Albuquerque ABQ Airport 7.00% $0.00 7.00% $6.39 18 MN Minneapolis MSP Airport 7.28% $0.00 7.28% $6.64 19 CA Ontario ONT Airport 7.75% $0.00 7.75% $7.07 20 CA Orange County SNA Airport 7.75% $0.00 7.75% $7.07 21 CA Sacramento SAC Airport 7.75% $0.00 7.75% $7.07 22 CA San Diego SAN Airport 7.75% $0.00 7.75% $7.07 23 NC Charlotte CLT Airport 7.75% $0.00 7.75% $7.07 24 NC Raleigh-Durham RDU Airport 7.75% $0.00 7.75% $7.07 25 OH Cleveland CLE Airport 7.75% $0.00 7.75% $7.07 26 UT Salt Lake City SLC Airport 7.85% $0.00 7.85% $7.16 27 CO Denver DEN Airport 8.00% $0.00 8.00% $7.30 28 PA Philadelphia PHL Airport 8.00% $0.00 8.00% $7.30 29 NV Las Vegas LAS Airport 8.10% $0.00 8.10% $7.39 30 TX San Antonio SAT Airport 8.13% $0.00 8.13% $7.41 31 CA San Francisco SFO Airport 8.25% $0.00 8.25% $7.53 32 TX Austin AUS Airport 8.25% $0.00 8.25% $7.53 33 TX Dallas DFW Airport 8.25% $0.00 8.25% $7.53 34 TX Houston IAH Airport 8.25% $0.00 8.25% $7.53 35 CA San Jose SJC Airport 8.38% $0.00 8.38% $7.64 36 MO St. Louis STL Airport 8.68% $0.00 8.68% $7.91 37 CA Burbank BUR Airport 8.75% $0.00 8.75% $7.98 38 CA Los Angeles LAX Airport 8.75% $0.00 8.75% $7.98 39 CA Oakland OAK Airport 8.75% $0.00 8.75% $7.98 40 NY Buffalo BUF Airport 8.75% $0.00 8.75% $7.98 41 NY New York JFK Airport 8.88% $0.00 8.88% $8.10 42 DC Washington DCA Airport 9.00% $0.00 9.00% $8.21 43 FL Miami MIA Airport 9.00% $0.00 9.00% $8.21 44 IN Indianapolis IND Airport 9.00% $0.00 9.00% $8.21 45 TN Nashville BNA Airport 9.25% $0.00 9.25% $8.44 46 AZ Phoenix PHX Airport 9.30% $0.00 9.30% $8.48 47 IL Chicago ORD Airport 9.50% $0.00 9.50% $8.67 48 WA Seattle SEA Airport 9.50% $0.00 9.50% $8.67 49 MO Kansas City MCI Airport 9.98% $0.00 9.98% $9.10 50 LA New Orleans MSY Airport 11.13% $0.00 11.13% $10.15 *Combined state, county, city and taxing districts. Airport may be in different state than center city. Note: Top ten and bottom ten are in bold. Maximum rate 11.13% $0.00 11.13% $10.15 Minimum rate 0.00% $0.00 0.00% $0.00 Average rate 7.67% $0.00 7.67% $7.00 Median rate 7.80% $0.00 7.80% $7.12 Airport Daily Meals Tax Rates and Tax Amount Restaurant Taxes Top 50 Destinations 24
  27. 27. 25 TABLES: GENERAL SALES VS. COMBINED DISCRIMINATORY TRAVEL TAXES
  28. 28. State City Location General sales tax if applied to travel expenses Actual tax on travel expenses Amount actual discriminatory taxes 1 CA Burbank Central city $21.93 $23.74 $1.81 2 CA Orange County Central city $19.43 $22.79 $3.36 3 CA Ontario Central city $19.43 $24.08 $4.66 4 CA San Diego Central city $19.43 $24.86 $5.43 5 CA Los Angeles Central city $21.93 $27.88 $5.95 6 CA Oakland Central city $21.93 $27.88 $5.95 7 FL Fort Lauderdale Central city $15.04 $22.21 $7.17 8 FL Fort Myers Central city $15.04 $22.21 $7.17 9 FL Tampa Central city $17.55 $24.72 $7.17 10 FL West Palm Beach Central city $15.04 $22.21 $7.17 11 MI Detroit Central city $15.04 $22.37 $7.33 12 NY Buffalo Central city $21.93 $29.43 $7.50 13 CA San Francisco Central city $21.31 $28.81 $7.50 14 LA New Orleans Central city $22.48 $30.47 $7.98 15 CA Sacramento Central city $19.43 $27.44 $8.02 16 CA San Jose Central city $20.68 $28.70 $8.02 17 AZ Phoenix Central city $23.31 $31.39 $8.08 18 FL Orlando Central city $16.29 $24.50 $8.21 19 FL Jacksonville Central city $17.55 $25.75 $8.21 20 GA Atlanta Central city $20.05 $28.41 $8.36 21 MO St. Louis Central city $21.28 $30.15 $8.87 22 FL Miami Central city $17.55 $27.58 $10.03 23 OH Columbus Central city $16.92 $27.26 $10.35 24 WA Seattle Central city $23.81 $34.43 $10.62 25 NV Las Vegas Central city $20.30 $31.06 $10.75 26 TX Austin Central city $20.68 $31.44 $10.76 27 TX Dallas Central city $20.68 $31.44 $10.76 28 TN Nashville Central city $23.19 $34.13 $10.95 29 NM Albuquerque Central city $17.55 $28.55 $11.01 30 IN Indianapolis Central city $22.56 $34.19 $11.64 31 PA Philadelphia Central city $20.05 $31.74 $11.69 32 CO Denver Central city $19.10 $30.86 $11.76 33 UT Salt Lake City Central city $17.17 $29.35 $12.18 34 NC Raleigh Central city $16.92 $29.22 $12.30 35 PA Pittsburgh Central city $17.55 $29.91 $12.36 36 HI Honolulu Central city $11.81 $24.38 $12.57 37 TX San Antonio Central city $20.37 $33.14 $12.77 38 TX Houston Central city $20.68 $33.51 $12.83 39 MD Baltimore Central city $15.04 $27.95 $12.91 40 CT Hartford Central city $15.92 $29.22 $13.31 41 DC Washington Central city $15.04 $29.72 $14.68 42 WI Milwaukee Central city $14.04 $28.80 $14.76 43 OH Cleveland Central city $19.43 $34.22 $14.79 44 NC Charlotte Central city $16.92 $31.80 $14.88 45 MO Kansas City Central city $19.36 $34.58 $15.21 46 MN Minneapolis Central city $18.86 $34.32 $15.45 47 NY New York Central city $22.25 $37.98 $15.74 48 IL Chicago Central city $23.81 $40.31 $16.49 49 MA Boston Central city $15.67 $34.83 $19.17 50 OR Portland Central city $0.00 $22.45 $22.45 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum $23.81 $40.31 $22.45 Minimum $0.00 $22.21 $1.81 Average $18.59 $29.17 $10.58 Median rate $19.43 $29.22 $10.76 Central City General Sales Tax versus Discriminatory Travel Taxes Combined Taxes on Lodging, Rental Cars and Meals 26
  29. 29. State City Location General sales tax if applied to travel expenses Actual tax on travel expenses Amount actual discriminatory taxes 1 CA Burbank BUR Airport $21.93 $25.34 $3.41 2 MO St. Louis STL Airport $21.74 $26.45 $4.71 3 CA Orange County SNA Airport $19.43 $24.38 $4.96 4 CA Ontario ONT Airport $19.43 $25.68 $6.25 5 CA San Francisco SFO Airport $20.68 $27.10 $6.42 6 CA San Diego SAN Airport $19.43 $26.45 $7.03 7 FL Fort Lauderdale FLL Airport $15.04 $22.21 $7.17 8 FL Fort Myers RSW Airport $15.04 $22.21 $7.17 9 FL Tampa TPA Airport $17.55 $24.72 $7.17 10 FL West Palm Beach PBI Airport $15.04 $22.21 $7.17 11 WA Seattle SEA Airport $23.81 $31.12 $7.31 12 MI Detroit DTW Airport $15.04 $22.37 $7.33 13 NY Buffalo BUF Airport $21.93 $29.43 $7.50 14 CA Los Angeles LAX Airport $21.93 $29.48 $7.54 15 CA Oakland OAK Airport $21.93 $29.48 $7.54 16 AZ Phoenix PHX Airport $23.31 $31.39 $8.08 17 FL Orlando MCO Airport $16.29 $24.50 $8.21 18 FL Jacksonville JAX Airport $17.55 $25.75 $8.21 19 CA Sacramento SAC Airport $19.43 $28.00 $8.58 20 LA New Orleans MSY Airport $21.86 $31.04 $9.18 21 CA San Jose SJC Airport $20.68 $30.30 $9.62 22 GA Atlanta ATL Airport $17.55 $27.50 $9.96 23 FL Miami MIA Airport $17.55 $27.58 $10.03 24 MD Baltimore BWI Airport $15.04 $25.36 $10.32 25 OH Columbus CMH Airport $16.92 $27.26 $10.35 26 NV Las Vegas LAS Airport $20.30 $31.06 $10.75 27 TX Austin AUS Airport $20.68 $31.44 $10.76 28 TX Dallas DFW Airport $20.68 $31.44 $10.76 29 TN Nashville BNA Airport $23.19 $34.13 $10.95 30 NM Albuquerque ABQ Airport $17.55 $28.55 $11.01 31 IL Chicago ORD Airport $23.81 $34.94 $11.13 32 UT Salt Lake City SLC Airport $17.17 $28.32 $11.15 33 NC Raleigh-Durham RDU Airport $16.92 $28.38 $11.46 34 DC Washington DCA Airport $12.53 $24.15 $11.62 35 IN Indianapolis IND Airport $22.56 $34.19 $11.64 36 PA Philadelphia PHL Airport $20.05 $31.74 $11.69 37 CO Denver DEN Airport $19.10 $30.86 $11.76 38 PA Pittsburgh PIT Airport $17.55 $29.91 $12.36 39 HI Honolulu HNL Airport $11.81 $24.38 $12.57 40 TX San Antonio SAT Airport $20.37 $33.14 $12.77 41 TX Houston IAH Airport $20.68 $33.51 $12.83 42 CT Hartford HFD Airport $15.92 $29.22 $13.31 43 MN Minneapolis MSP Airport $17.61 $31.75 $14.14 44 WI Milwaukee MKE Airport $14.04 $28.80 $14.76 45 OH Cleveland CLE Airport $19.43 $34.22 $14.79 46 NC Charlotte CLT Airport $16.92 $31.80 $14.88 47 MO Kansas City MCI Airport $19.99 $35.33 $15.34 48 NY New York JFK Airport $22.25 $37.98 $15.74 49 MA Boston BOS Airport $15.67 $34.83 $19.17 50 OR Portland PDX Airport $0.00 $22.45 $22.45 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum $23.81 $37.98 $22.45 Minimum $0.00 $22.21 $3.41 Average $18.46 $28.88 $10.42 Median rate $19.43 $29.01 $10.55 Airport General Sales Tax versus Discriminatory Travel Taxes Combined Taxes on Lodging, Rental Cars and Meals 27
  30. 30. 28 TABLES: GENERAL SALES VS. INDIVIDUAL DISCRIMINATORY TRAVEL TAXES
  31. 31. State City Location General sales tax if applied to $103.45 night stay Actual tax on $103.45 night stay Discriminatory increase over general sales tax 1 CA Burbank Central city $9.05 $10.86 $1.81 2 CA Orange County Central city $8.02 $11.38 $3.36 3 NV Las Vegas Central city $8.38 $12.41 $4.03 4 NY Buffalo Central city $9.05 $13.19 $4.14 5 CA Ontario Central city $8.02 $12.67 $4.66 6 AZ Phoenix Central city $9.62 $14.76 $5.14 7 FL Fort Lauderdale Central city $6.21 $11.38 $5.17 8 FL Fort Myers Central city $6.21 $11.38 $5.17 9 FL Tampa Central city $7.24 $12.41 $5.17 10 FL West Palm Beach Central city $6.21 $11.38 $5.17 11 CA San Diego Central city $8.02 $13.45 $5.43 12 LA New Orleans Central city $9.28 $15.20 $5.92 13 UT Salt Lake City Central city $7.09 $13.03 $5.95 14 CA Los Angeles Central city $9.05 $15.00 $5.95 15 CA Oakland Central city $9.05 $15.00 $5.95 16 MN Minneapolis Central city $7.78 $13.86 $6.08 17 FL Orlando Central city $6.72 $12.93 $6.21 18 MI Detroit Central city $6.21 $12.41 $6.21 19 NC Raleigh Central city $6.98 $13.19 $6.21 20 NM Albuquerque Central city $7.24 $13.45 $6.21 21 FL Jacksonville Central city $7.24 $13.45 $6.21 22 FL Miami Central city $7.24 $13.45 $6.21 23 WA Seattle Central city $9.83 $16.14 $6.31 24 IL Chicago Central city $9.83 $16.55 $6.72 25 TX Austin Central city $8.53 $15.52 $6.98 26 TX Dallas Central city $8.53 $15.52 $6.98 27 GA Atlanta Central city $8.28 $15.52 $7.24 28 PA Pittsburgh Central city $7.24 $14.48 $7.24 29 CO Denver Central city $7.88 $15.26 $7.38 30 PA Philadelphia Central city $8.28 $15.72 $7.45 31 MO St. Louis Central city $8.78 $16.28 $7.50 32 CA San Francisco Central city $8.79 $16.29 $7.50 33 CA San Jose Central city $8.53 $16.38 $7.84 34 CA Sacramento Central city $8.02 $16.03 $8.02 35 IN Indianapolis Central city $9.31 $17.59 $8.28 36 MA Boston Central city $6.47 $14.95 $8.48 37 TN Nashville Central city $9.57 $18.28 $8.71 38 DC Washington Central city $6.21 $15.00 $8.79 39 NC Charlotte Central city $6.98 $15.78 $8.79 40 OH Cleveland Central city $8.02 $16.81 $8.79 41 TX San Antonio Central city $8.41 $17.33 $8.92 42 CT Hartford Central city $6.57 $15.52 $8.95 43 TX Houston Central city $8.53 $17.59 $9.05 44 MO Kansas City Central city $7.99 $17.38 $9.39 45 HI Honolulu Central city $4.87 $14.44 $9.57 46 NY New York Central city $9.18 $18.76 $9.58 47 MD Baltimore Central city $6.21 $16.03 $9.83 48 WI Milwaukee Central city $5.79 $15.62 $9.83 49 OH Columbus Central city $6.98 $17.33 $10.35 50 OR Portland Central city $0.00 $12.93 $12.93 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum $9.83 $18.76 $12.93 Minimum $0.00 $10.86 $1.81 Average $7.67 $14.75 $7.07 Median rate $8.02 $15.00 $6.98 Central City General Sales Tax versus Discriminatory Travel Taxes Lodging Taxes Top 50 Destinations 29
  32. 32. State City Location General sales Tax if applied to $55.99 rental Actual taxes on $55.99 rental Discriminatory increase over general sales tax 1 CA Burbank Central city $4.90 $4.90 $0.00 2 CA Los Angeles Central city $4.90 $4.90 $0.00 3 CA Oakland Central city $4.90 $4.90 $0.00 4 CA Ontario Central city $4.34 $4.34 $0.00 5 CA Orange County Central city $4.34 $4.34 $0.00 6 CA Sacramento Central city $4.34 $4.34 $0.00 7 CA San Diego Central city $4.34 $4.34 $0.00 8 CA San Francisco Central city $4.76 $4.76 $0.00 9 MO St. Louis Central city $4.75 $4.75 $0.00 10 OH Columbus Central city $3.78 $3.78 $0.00 11 CA San Jose Central city $4.62 $4.69 $0.07 12 GA Atlanta Central city $4.48 $5.60 $1.12 13 MI Detroit Central city $3.36 $4.48 $1.12 14 LA New Orleans Central city $5.02 $6.72 $1.70 15 FL Fort Lauderdale Central city $3.36 $5.36 $2.00 16 FL Fort Myers Central city $3.36 $5.36 $2.00 17 FL Jacksonville Central city $3.92 $5.92 $2.00 18 FL Miami Central city $3.92 $5.92 $2.00 19 FL Orlando Central city $3.64 $5.64 $2.00 20 FL Tampa Central city $3.92 $5.92 $2.00 21 FL West Palm Beach Central city $3.36 $5.36 $2.00 22 DC Washington Central city $3.36 $5.60 $2.24 23 TN Nashville Central city $5.18 $7.42 $2.24 24 AZ Phoenix Central city $5.21 $8.15 $2.94 25 HI Honolulu Central city $2.64 $5.64 $3.00 26 MD Baltimore Central city $3.36 $6.44 $3.08 27 NY Buffalo Central city $4.90 $8.26 $3.36 28 IN Indianapolis Central city $5.04 $8.40 $3.36 29 TX Austin Central city $4.62 $8.40 $3.78 30 TX Dallas Central city $4.62 $8.40 $3.78 31 TX Houston Central city $4.62 $8.40 $3.78 32 TX San Antonio Central city $4.55 $8.40 $3.85 33 MO Kansas City Central city $4.33 $8.33 $4.00 34 CO Denver Central city $4.27 $8.30 $4.03 35 PA Philadelphia Central city $4.48 $8.72 $4.24 36 WA Seattle Central city $5.32 $9.63 $4.31 37 CT Hartford Central city $3.56 $7.91 $4.36 38 WI Milwaukee Central city $3.14 $7.61 $4.48 39 NM Albuquerque Central city $3.92 $8.72 $4.80 40 PA Pittsburgh Central city $3.92 $9.04 $5.12 41 NC Charlotte Central city $3.78 $8.96 $5.18 42 NC Raleigh Central city $3.78 $8.96 $5.18 43 UT Salt Lake City Central city $3.84 $9.15 $5.32 44 OH Cleveland Central city $4.34 $10.34 $6.00 45 NY New York Central city $4.97 $11.13 $6.16 46 MN Minneapolis Central city $4.21 $10.62 $6.41 47 NV Las Vegas Central city $4.54 $11.25 $6.72 48 IL Chicago Central city $5.32 $13.95 $8.63 49 OR Portland Central city $0.00 $9.52 $9.52 50 MA Boston Central city $3.50 $13.50 $10.00 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum $5.32 $13.95 $10.00 Minimum $0.00 $3.78 $0.00 Average $4.15 $7.31 $3.16 Median rate $4.34 $7.52 $3.04 Central City General Sales Tax versus Discriminatory Travel Taxes Car Rental Taxes Top 50 Destinations 30
  33. 33. State City Location General sales tax if applied to $91.22 in meals Actual taxes on $91.22 in meals Discriminatory increase over general sales tax 1 AZ Phoenix Central city $8.48 $8.48 $0.00 2 CA Burbank Central city $7.98 $7.98 $0.00 3 CA Los Angeles Central city $7.98 $7.98 $0.00 4 CA Oakland Central city $7.98 $7.98 $0.00 5 CA Ontario Central city $7.07 $7.07 $0.00 6 CA Orange County Central city $7.07 $7.07 $0.00 7 CA Sacramento Central city $7.07 $7.07 $0.00 8 CA San Diego Central city $7.07 $7.07 $0.00 9 CA San Francisco Central city $7.75 $7.75 $0.00 10 CT Hartford Central city $5.79 $5.79 $0.00 11 FL Fort Lauderdale Central city $5.47 $5.47 $0.00 12 FL Fort Myers Central city $5.47 $5.47 $0.00 13 FL Jacksonville Central city $6.39 $6.39 $0.00 14 FL Orlando Central city $5.93 $5.93 $0.00 15 FL Tampa Central city $6.39 $6.39 $0.00 16 FL West Palm Beach Central city $5.47 $5.47 $0.00 17 GA Atlanta Central city $7.30 $7.30 $0.00 18 HI Honolulu Central city $4.30 $4.30 $0.00 19 IN Indianapolis Central city $8.21 $8.21 $0.00 20 MD Baltimore Central city $5.47 $5.47 $0.00 21 MI Detroit Central city $5.47 $5.47 $0.00 22 NM Albuquerque Central city $6.39 $6.39 $0.00 23 NV Las Vegas Central city $7.39 $7.39 $0.00 24 NY Buffalo Central city $7.98 $7.98 $0.00 25 NY New York Central city $8.10 $8.10 $0.00 26 OH Cleveland Central city $7.07 $7.07 $0.00 27 OH Columbus Central city $6.16 $6.16 $0.00 28 OR Portland Central city $0.00 $0.00 $0.00 29 PA Philadelphia Central city $7.30 $7.30 $0.00 30 PA Pittsburgh Central city $6.39 $6.39 $0.00 31 TN Nashville Central city $8.44 $8.44 $0.00 32 TX Austin Central city $7.53 $7.53 $0.00 33 TX Dallas Central city $7.53 $7.53 $0.00 34 TX Houston Central city $7.53 $7.53 $0.00 35 TX San Antonio Central city $7.41 $7.41 $0.00 36 WA Seattle Central city $8.67 $8.67 $0.00 37 CA San Jose Central city $7.53 $7.64 $0.11 38 CO Denver Central city $6.95 $7.30 $0.35 39 LA New Orleans Central city $8.18 $8.55 $0.37 40 WI Milwaukee Central city $5.11 $5.56 $0.46 41 MA Boston Central city $5.70 $6.39 $0.68 42 NC Charlotte Central city $6.16 $7.07 $0.91 43 NC Raleigh Central city $6.16 $7.07 $0.91 44 UT Salt Lake City Central city $6.25 $7.16 $0.91 45 IL Chicago Central city $8.67 $9.81 $1.14 46 MO St. Louis Central city $7.75 $9.11 $1.37 47 MO Kansas City Central city $7.05 $8.87 $1.82 48 FL Miami Central city $6.39 $8.21 $1.82 49 MN Minneapolis Central city $6.86 $9.83 $2.96 50 DC Washington Central city $5.47 $9.12 $3.65 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum $8.67 $9.83 $3.65 Minimum $0.00 $0.00 $0.00 Average $6.76 $7.11 $0.35 Median rate $7.07 $7.30 $0.00 Central City General Sales Tax versus Discriminatory Travel Taxes Restaurant Taxes Top 50 Destinations 31
  34. 34. State City Location General sales tax if applied to $103.45 night stay Actual tax on $103.45 night stay Discriminatory increase over general sales tax 1 CA Burbank BUR Airport $9.05 $10.86 $1.81 2 WA Seattle SEA Airport $9.83 $12.83 $3.00 3 CA Orange County SNA Airport $8.02 $11.38 $3.36 4 IL Chicago ORD Airport $9.83 $13.45 $3.62 5 NV Las Vegas LAS Airport $8.38 $12.41 $4.03 6 NY Buffalo BUF Airport $9.05 $13.19 $4.14 7 LA New Orleans MSY Airport $9.02 $13.19 $4.17 8 CA Ontario ONT Airport $8.02 $12.67 $4.66 9 MO St. Louis STL Airport $8.97 $13.68 $4.71 10 CA San Francisco SFO Airport $8.53 $13.36 $4.83 11 UT Salt Lake City SLC Airport $7.09 $12.00 $4.91 12 AZ Phoenix PHX Airport $9.62 $14.76 $5.14 13 DC Washington DCA Airport $5.17 $10.35 $5.17 14 FL Fort Lauderdale FLL Airport $6.21 $11.38 $5.17 15 FL Fort Myers RSW Airport $6.21 $11.38 $5.17 16 FL Tampa TPA Airport $7.24 $12.41 $5.17 17 FL West Palm Beach PBI Airport $6.21 $11.38 $5.17 18 CA San Diego SAN Airport $8.02 $13.45 $5.43 19 CA Los Angeles LAX Airport $9.05 $15.00 $5.95 20 CA Oakland OAK Airport $9.05 $15.00 $5.95 21 FL Orlando MCO Airport $6.72 $12.93 $6.21 22 MI Detroit DTW Airport $6.21 $12.41 $6.21 23 NC Raleigh-Durham RDU Airport $6.98 $13.19 $6.21 24 NM Albuquerque ABQ Airport $7.24 $13.45 $6.21 25 FL Jacksonville JAX Airport $7.24 $13.45 $6.21 26 FL Miami MIA Airport $7.24 $13.45 $6.21 27 CA Sacramento SAC Airport $8.02 $15.00 $6.98 28 TX Austin AUS Airport $8.53 $15.52 $6.98 29 TX Dallas DFW Airport $8.53 $15.52 $6.98 30 MD Baltimore BWI Airport $6.21 $13.45 $7.24 31 PA Pittsburgh PIT Airport $7.24 $14.48 $7.24 32 CO Denver DEN Airport $7.88 $15.26 $7.38 33 PA Philadelphia PHL Airport $8.28 $15.72 $7.45 34 MN Minneapolis MSP Airport $7.27 $14.77 $7.50 35 CA San Jose SJC Airport $8.53 $16.38 $7.84 36 GA Atlanta ATL Airport $7.24 $15.52 $8.28 37 IN Indianapolis IND Airport $9.31 $17.59 $8.28 38 MA Boston BOS Airport $6.47 $14.95 $8.48 39 TN Nashville BNA Airport $9.57 $18.28 $8.71 40 NC Charlotte CLT Airport $6.98 $15.78 $8.79 41 OH Cleveland CLE Airport $8.02 $16.81 $8.79 42 TX San Antonio SAT Airport $8.41 $17.33 $8.92 43 CT Hartford HFD Airport $6.57 $15.52 $8.95 44 TX Houston IAH Airport $8.53 $17.59 $9.05 45 MO Kansas City MCI Airport $8.25 $17.77 $9.52 46 HI Honolulu HNL Airport $4.87 $14.44 $9.57 47 NY New York JFK Airport $9.18 $18.76 $9.58 48 WI Milwaukee MKE Airport $5.79 $15.62 $9.83 49 OH Columbus CMH Airport $6.98 $17.33 $10.35 50 OR Portland PDX Airport $0.00 $12.93 $12.93 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum $9.83 $18.76 $12.93 Minimum $0.00 $10.35 $1.81 Average $7.62 $14.31 $6.69 Median rate $8.02 $14.06 $6.21 Airport General Sales Tax versus Discriminatory Travel Taxes Lodging Taxes Top 50 Destinations 32
  35. 35. State City Location General sales Tax if applied to $55.99 rental Actual taxes on $55.99 rental Discriminatory increase over general sales tax 1 MO St. Louis STL Airport $4.86 $4.86 $0.00 2 OH Columbus CMH Airport $3.78 $3.78 $0.00 3 MI Detroit DTW Airport $3.36 $4.48 $1.12 4 CA Burbank BUR Airport $4.90 $6.49 $1.60 5 CA Los Angeles LAX Airport $4.90 $6.49 $1.60 6 CA Oakland OAK Airport $4.90 $6.49 $1.60 7 CA Ontario ONT Airport $4.34 $5.93 $1.60 8 CA Orange County SNA Airport $4.34 $5.93 $1.60 9 CA Sacramento SAC Airport $4.34 $5.93 $1.60 10 CA San Diego SAN Airport $4.34 $5.93 $1.60 11 CA San Francisco SFO Airport $4.62 $6.21 $1.60 12 CA San Jose SJC Airport $4.62 $6.28 $1.67 13 GA Atlanta ATL Airport $3.92 $5.60 $1.68 14 FL Fort Lauderdale FLL Airport $3.36 $5.36 $2.00 15 FL Fort Myers RSW Airport $3.36 $5.36 $2.00 16 FL Jacksonville JAX Airport $3.92 $5.92 $2.00 17 FL Miami MIA Airport $3.92 $5.92 $2.00 18 FL Orlando MCO Airport $3.64 $5.64 $2.00 19 FL Tampa TPA Airport $3.92 $5.92 $2.00 20 FL West Palm Beach PBI Airport $3.36 $5.36 $2.00 21 TN Nashville BNA Airport $5.18 $7.42 $2.24 22 DC Washington DCA Airport $2.80 $5.60 $2.80 23 LA New Orleans MSY Airport $4.88 $7.70 $2.82 24 AZ Phoenix PHX Airport $5.21 $8.15 $2.94 25 HI Honolulu HNL Airport $2.64 $5.64 $3.00 26 MD Baltimore BWI Airport $3.36 $6.44 $3.08 27 NY Buffalo BUF Airport $4.90 $8.26 $3.36 28 IN Indianapolis IND Airport $5.04 $8.40 $3.36 29 TX Austin AUS Airport $4.62 $8.40 $3.78 30 TX Dallas DFW Airport $4.62 $8.40 $3.78 31 TX Houston IAH Airport $4.62 $8.40 $3.78 32 TX San Antonio SAT Airport $4.55 $8.40 $3.85 33 MO Kansas City MCI Airport $4.47 $8.47 $4.00 34 CO Denver DEN Airport $4.27 $8.30 $4.03 35 PA Philadelphia PHL Airport $4.48 $8.72 $4.24 36 WA Seattle SEA Airport $5.32 $9.63 $4.31 37 NC Raleigh-Durham RDU Airport $3.78 $8.12 $4.34 38 CT Hartford HFD Airport $3.56 $7.91 $4.36 39 WI Milwaukee MKE Airport $3.14 $7.61 $4.48 40 NM Albuquerque ABQ Airport $3.92 $8.72 $4.80 41 PA Pittsburgh PIT Airport $3.92 $9.04 $5.12 42 NC Charlotte CLT Airport $3.78 $8.96 $5.18 43 UT Salt Lake City SLC Airport $3.84 $9.15 $5.32 44 OH Cleveland CLE Airport $4.34 $10.34 $6.00 45 NY New York JFK Airport $4.97 $11.13 $6.16 46 MN Minneapolis MSP Airport $3.93 $10.34 $6.41 47 NV Las Vegas LAS Airport $4.54 $11.25 $6.72 48 IL Chicago ORD Airport $5.32 $12.83 $7.51 49 OR Portland PDX Airport $0.00 $9.52 $9.52 50 MA Boston BOS Airport $3.50 $13.50 $10.00 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum $5.32 $13.50 $10.00 Minimum $0.00 $3.78 $0.00 Average $4.12 $7.57 $3.45 Median rate $4.34 $7.66 $3.04 Airport General Sales Tax versus Discriminatory Travel Taxes Car Rental Taxes Top 50 Destinations 33
  36. 36. State City Location General sales tax if applied to $91.22 in meals Actual taxes on $91.22 in meals Discriminatory increase over general sales tax 1 AZ Phoenix PHX Airport $8.48 $8.48 $0.00 2 CA Burbank BUR Airport $7.98 $7.98 $0.00 3 CA Los Angeles LAX Airport $7.98 $7.98 $0.00 4 CA Oakland OAK Airport $7.98 $7.98 $0.00 5 CA Ontario ONT Airport $7.07 $7.07 $0.00 6 CA Orange County SNA Airport $7.07 $7.07 $0.00 7 CA Sacramento SAC Airport $7.07 $7.07 $0.00 8 CA San Diego SAN Airport $7.07 $7.07 $0.00 9 CA San Francisco SFO Airport $7.53 $7.53 $0.00 10 CT Hartford HFD Airport $5.79 $5.79 $0.00 11 FL Fort Lauderdale FLL Airport $5.47 $5.47 $0.00 12 FL Fort Myers RSW Airport $5.47 $5.47 $0.00 13 FL Jacksonville JAX Airport $6.39 $6.39 $0.00 14 FL Orlando MCO Airport $5.93 $5.93 $0.00 15 FL Tampa TPA Airport $6.39 $6.39 $0.00 16 FL West Palm Beach PBI Airport $5.47 $5.47 $0.00 17 GA Atlanta ATL Airport $6.39 $6.39 $0.00 18 HI Honolulu HNL Airport $4.30 $4.30 $0.00 19 IL Chicago ORD Airport $8.67 $8.67 $0.00 20 IN Indianapolis IND Airport $8.21 $8.21 $0.00 21 MD Baltimore BWI Airport $5.47 $5.47 $0.00 22 MI Detroit DTW Airport $5.47 $5.47 $0.00 23 MO St. Louis STL Airport $7.91 $7.91 $0.00 24 NM Albuquerque ABQ Airport $6.39 $6.39 $0.00 25 NV Las Vegas LAS Airport $7.39 $7.39 $0.00 26 NY Buffalo BUF Airport $7.98 $7.98 $0.00 27 NY New York JFK Airport $8.10 $8.10 $0.00 28 OH Cleveland CLE Airport $7.07 $7.07 $0.00 29 OH Columbus CMH Airport $6.16 $6.16 $0.00 30 OR Portland PDX Airport $0.00 $0.00 $0.00 31 PA Philadelphia PHL Airport $7.30 $7.30 $0.00 32 PA Pittsburgh PIT Airport $6.39 $6.39 $0.00 33 TN Nashville BNA Airport $8.44 $8.44 $0.00 34 TX Austin AUS Airport $7.53 $7.53 $0.00 35 TX Dallas DFW Airport $7.53 $7.53 $0.00 36 TX Houston IAH Airport $7.53 $7.53 $0.00 37 TX San Antonio SAT Airport $7.41 $7.41 $0.00 38 WA Seattle SEA Airport $8.67 $8.67 $0.00 39 CA San Jose SJC Airport $7.53 $7.64 $0.11 40 MN Minneapolis MSP Airport $6.41 $6.64 $0.23 41 CO Denver DEN Airport $6.95 $7.30 $0.35 42 WI Milwaukee MKE Airport $5.11 $5.56 $0.46 43 MA Boston BOS Airport $5.70 $6.39 $0.68 44 NC Charlotte CLT Airport $6.16 $7.07 $0.91 45 NC Raleigh-Durham RDU Airport $6.16 $7.07 $0.91 46 UT Salt Lake City SLC Airport $6.25 $7.16 $0.91 47 MO Kansas City MCI Airport $7.27 $9.10 $1.82 48 FL Miami MIA Airport $6.39 $8.21 $1.82 49 LA New Orleans MSY Airport $7.95 $10.15 $2.19 50 DC Washington DCA Airport $4.56 $8.21 $3.65 *Combined state, county, city and taxing districts. Note: Top ten and bottom ten are in bold. Maximum $8.67 $10.15 $3.65 Minimum $0.00 $0.00 $0.00 Average $6.72 $7.00 $0.28 Median rate $7.07 $7.12 $0.00 Airport General Sales Tax versus Discriminatory Travel Taxes Restaurant Taxes Top 50 Destinations 34
  37. 37. 35 APPENDIX A: 50 TOP CITIES FOR TRAVEL Rank City State Rank City State 1 New York NY 26 Oakland CA 2 Chicago IL 27 Kansas City MO 3 Los Angeles CA 28 Miami FL 4 Las Vegas NV 29 Sacramento CA 5 Orlando FL 30 Orange County CA 6 Dallas/Fort Worth TX 31 Charlotte NC 7 Atlanta GA 32 Raleigh/Durham NC 8 Denver CO 33 San Jose CA 9 Washington DC 1 34 Austin TX 10 San Francisco CA 35 Nashville TN 11 Phoenix AZ 36 New Orleans LA 12 Seattle WA 37 Pittsburgh PA 13 Houston TX 38 Fort Myers FL 14 Boston MA 39 San Antonio TX 15 Fort Lauderdale FL 40 Cleveland OH 16 Philadelphia PA 41 Indianapolis IN 17 Baltimore MD 42 West Palm Beach FL 18 San Diego CA 43 Columbus OH 19 Tampa FL 44 Milwaukee WI 20 Minneapolis MN 45 Jacksonville FL 21 Detroit MI 46 Hartford CT 22 Honolulu HI 47 Albuquerque NM 23 Portland OR 48 Buffalo NY 24 Salt Lake City UT 49 Ontario CA 25 Saint Louis MO 50 Burbank CA Source: U.S. DOT O&D Survey, Database Products Inc. 2009 1 DCA airport in Virginia 50 Top U. S. Travel Cities Ranked by Air Passenger Travel
  38. 38. 36 APPENDIX B: TAX SUMMARY AND DEDICATED TAX PURPOSES
  39. 39. Location:Centralcity TaxType:LodgingTaxes StateCityTaxclassUseofTaxProceeds Sumof PercentRate SumofFlat Rate AverageDaily Tax AZPhoenixLodgingtaxorfeeConventioncenterandgeneralfund5.00%$5.17 SalesandusetaxGeneralfundorothernon-tourismpurpose8.27%$8.56 Facility/EventstaxorfeeBondservice,tourism,youthsports1.00%$1.03 PhoenixTotal14.27%$14.76 CABurbankLodgingtaxorfeeGeneralfundorothernon-tourismpurpose10.00%$10.35 TourismtaxorfeeCaliforniaTravelandTourismCommission0.50%$0.52 BurbankTotal10.50%$10.86 LosAngelesLodgingtaxorfeeGeneralfundorothernon-tourismpurpose14.00%$14.48 TourismtaxorfeeCaliforniaTravelandTourismCommission0.50%$0.52 LosAngelesTotal14.50%$15.00 OaklandLodgingtaxorfeeGeneralfundorothernon-tourismpurpose14.00%$14.48 TourismtaxorfeeCaliforniaTravelandTourismCommission0.50%$0.52 OaklandTotal14.50%$15.00 OntarioLodgingtaxorfeeGeneralfundorothernon-tourismpurpose11.75%$12.16 TourismtaxorfeeCaliforniaTravelandTourismCommission0.50%$0.52 OntarioTotal12.25%$12.67 SacramentoLodgingtaxorfeeGoestoconventioncenterandrecreationcenters12.00%$12.41 Tourismpromotionandmarketing3.00%$3.10 TourismtaxorfeeCaliforniaTravelandTourismCommission0.50%$0.52 SacramentoTotal15.50%$16.03 SanDiegoLodgingtaxorfeeCVBandgeneralfund10.50%$10.86 TourismtaxorfeeCaliforniaTravelandTourismCommission0.50%$0.52 Tourismpromotion2.00%$2.07 SanDiegoTotal13.00%$13.45 SanFranciscoLodgingtaxorfeeSanFranciscoConvention&VisitorsBureau1.25%$1.29 ConventionfacilitiesandCVB.Alsocommunitysportsandculturalartsfacilities.14.00%$14.48 TourismtaxorfeeCaliforniaTravelandTourismCommission0.50%$0.52 SanFranciscoTotal15.75%$16.29 SanJoseLodgingtaxorfeeImprovementstotheSanJoseMcEneryConventionCenter4.00%$4.14 TourismandConventionCenter$1.38$1.38 Generalfundandtourism-relatedpurposes10.00%$10.35 TourismtaxorfeeCaliforniaTravelandTourismCommission0.50%$0.52 SanJoseTotal14.50%$1.38$16.38 OrangeLodgingtaxorfeeGeneralfundorothernon-tourismpurpose10.50%$10.86 TourismtaxorfeeCaliforniaTravelandTourismCommission0.50%$0.52 OrangeTotal11.00%$11.38 CODenverLodgingtaxorfeeDenverMetroCVBanddebtservice10.75%$11.12 SalesandusetaxGeneralfundorothernon-tourismpurpose2.90%$3.00 Regionaltransportation1.00%$1.03 Scienceandculturalfacilities0.10%$0.10 DenverTotal14.75%$15.26 CTHartfordLodgingtaxorfeeGeneralfundorothernon-tourismpurpose15.00%$15.52 HartfordTotal15.00%$15.52 DCWashingtonSalesandusetaxConventioncenterfundandGeneralfund14.50%$15.00 WashingtonTotal14.50%$15.00 FLFortLauderdaleLodgingtaxorfeeCVBandconstructionofCountyCivicArena5.00%$5.17 SalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$6.21 FortLauderdaleTotal11.00%$11.38 FortMyersSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$6.21 TourismtaxorfeePromotetourism,beachandshorelineimprovements5.00%$5.17 FortMyersTotal11.00%$11.38 JacksonvilleSalesandusetaxGeneralfundorothernon-tourismpurpose7.00%$7.24 TourismtaxorfeeDebtserviceandtourismpromotion6.00%$6.21 JacksonvilleTotal13.00%$13.45 MiamiLodgingtaxorfeeDebtserviceoncountydebtforprofessionalsportsfacilities1.00%$1.03 SUMMARYOFDEDICATEDTAXPURPOSES 37
  40. 40. Location:Centralcity TaxType:LodgingTaxes StateCityTaxclassUseofTaxProceeds Sumof PercentRate SumofFlat Rate AverageDaily Tax SUMMARYOFDEDICATEDTAXPURPOSES FLMiamiRestaurantmealstaxorfeeCVB,DepartmentofCulturalAffairs,andCityofMiami.2.00%$2.07 SalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$6.21 TransportationandCountypublichospital1.00%$1.03 Facility/EventstaxorfeeMiamiArenaandGeneralFund3.00%$3.10 MiamiTotal13.00%$13.45 OrlandoSalesandusetaxGeneralfundorothernon-tourismpurpose6.50%$6.72 TourismtaxorfeeTouristdevelopment6.00%$6.21 OrlandoTotal12.50%$12.93 TampaSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$6.21 Generalinfrastructure0.50%$0.52 Indigentcare0.50%$0.52 TourismtaxorfeeTourismpromotionanddebtserviceonsportsandconventionfacilities5.00%$5.17 TampaTotal12.00%$12.41 WestPalmBeachSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$6.21 TourismtaxorfeeTouristdevelopmenttrustfund5.00%$5.17 WestPalmBeachTotal11.00%$11.38 GAAtlantaLodgingtaxorfeeGeneralfundorothernon-tourismpurpose7.00%$7.24 SalesandusetaxGeneralfundorothernon-tourismpurpose5.00%$5.17 Schoolsystem1.00%$1.03 Transitsystem1.00%$1.03 Renovationstothewaterandsewersystem.1.00%$1.03 AtlantaTotal15.00%$15.52 HIHonoluluLodgingtaxorfeeConventioncenterenterprisespecialfundandgeneralfund9.25%$9.57 SalesandusetaxGeneralfundorothernon-tourismpurpose4.19%$4.33 Oahumasstransitsystem0.52%$0.54 HonoluluTotal13.96%$14.44 ILChicagoLodgingtaxorfeeGeneralfundorothernon-tourismpurpose4.50%$4.66 Tourismpromotion1.00%$1.03 BuildIllinoisFund,IllinoisSportsFacilitiesFund,tourism,andgeneralrevenue6.00%$6.21 MetropolitanPierandExpositionAuthority2.50%$2.59 Facility/EventstaxorfeeIllinoisSportsFacilitiesAuthority2.00%$2.07 ChicagoTotal16.00%$16.55 INIndianapolisLodgingtaxorfeeIndianaStadiumandConventionBuildingAuthority10.00%$10.35 SalesandusetaxGeneralfundorothernon-tourismpurpose7.00%$7.24 IndianapolisTotal17.00%$17.59 LANewOrleansLodgingtaxorfeeSchoolsystem,transit,generalfund4.00%$4.14 SalesandusetaxGeneralfundorothernon-tourismpurpose1.97%$2.04 Promotetourism0.03%$0.03 Facility/EventstaxorfeeSupporteventfacilities3.00%$1.25$4.35 Superdomedebtretirementandsportsincentive4.00%$4.14 OccupancytaxGeneralfund$0.50$0.50 NewOrleansTotal13.00%$1.75$15.20 MABostonLodgingtaxorfeeStatetourismfundandgeneralfund5.70%$5.90 ConventioncenterfundandGeneralfund6.00%$6.21 Facility/EventstaxorfeeConventioncenterdebt2.75%$2.84 BostonTotal14.45%$14.95 MDBaltimoreLodgingtaxorfeeCVB,conventioncenterdebtservice,andgeneralfund9.50%$9.83 SalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$6.21 BaltimoreTotal15.50%$16.03 MIDetroitLodgingtaxorfeeMetroCVB2.00%$2.07 ConventionfacilityfinancingandCOBODebtFund3.00%$3.10 SalesandusetaxGeneralfundornon-tourismpurpose6.00%$6.21 Facility/EventstaxorfeeStadiumdebtretirement1.00%$1.03 DetroitTotal12.00%$12.41 MNMinneapolisLodgingtaxorfee1/3goestoMinneapolisCVB;theremaindergoestonon-tourismpurposes2.63%$2.72 38
  41. 41. Location:Centralcity TaxType:LodgingTaxes StateCityTaxclassUseofTaxProceeds Sumof PercentRate SumofFlat Rate AverageDaily Tax SUMMARYOFDEDICATEDTAXPURPOSES MNMinneapolisSalesandusetaxGeneralfundorothernon-tourismpurpose7.53%$7.78 Transitsystemimprovements0.25%$0.26 Facility/EventstaxorfeeGeneralfundorothernon-tourismpurpose3.00%$3.10 MinneapolisTotal13.40%$13.86 MOKansasCitySalesandusetaxGeneralfundorothernon-tourismpurpose7.85%$8.12 TourismtaxorfeeCVB&tourism-relatedpurposes7.50%$7.76 Facility/EventstaxorfeeArenaconstructionfund$1.50$1.50 KansasCityTotal15.35%$1.50$17.38 St.LouisSalesandusetaxCitycapitalimprovements0.50%$0.52 Cityparksandrecreationcenters0.10%$0.10 Education0.67%$0.69 Generalfundorothernon-tourismpurpose4.23%$4.37 Generalfundorothernon-tourismpurpose1.38%$1.42 Masstransit0.50%$0.52 Publicsafety0.50%$0.52 Roads0.50%$0.52 CityParksandRecreation0.13%$0.13 CVBandgeneralfund3.75%$3.88 Convention/sportsfacilitytrustfund3.50%$3.62 St.LouisTotal15.74%$16.28 NCCharlotteLodgingtaxorfeeCVBandgeneralfund6.00%$6.21 SalesandusetaxGeneralfundorothernon-tourismpurpose2.50%$2.59 Generalfundorothernon-tourismpurpose4.75%$4.91 Facility/EventstaxorfeeNASCARHallofFame2.00%$2.07 CharlotteTotal15.25%$15.78 RaleighLodgingtaxorfeeTourismandCVB6.00%$6.21 SalesandusetaxGeneralfundorothernon-tourismpurpose2.00%$2.07 Generalfundorothernon-tourismpurpose4.75%$4.91 RaleighTotal12.75%$13.19 NMAlbuquerqueLodgingtaxorfeeTourismpromotion5.00%$5.17 Tourismpromotionandciviccenter1.00%$1.03 SalesandusetaxGeneralfundorothernon-tourismpurposeincludesroadmaintenance7.00%$7.24 AlbuquerqueTotal13.00%$13.45 NVLasVegasLodgingtaxorfeeTourismpromotion12.00%$12.41 LasVegasTotal12.00%$12.41 NYNewYorkLodgingtaxorfeeGeneralfundorothernon-tourismpurpose5.88%$3.50$9.58 SalesandusetaxGeneralfundorothernon-tourismpurpose8.50%$8.79 MetropolitanCommuterTransportationDistrict0.38%$0.39 NewYorkTotal14.75%$3.50$18.76 BuffaloSalesandusetaxGeneralfundorothernon-tourismpurpose8.75%$9.05 OccupancytaxGeneralfundorothernon-tourismpurpose4.00%$4.14 BuffaloTotal12.75%$13.19 OHClevelandLodgingtaxorfeeFinanceConventionCenter3.00%$3.10 CVB,PortAuthority,andgeneralfund5.50%$5.69 SalesandusetaxGeneralfundorothernon-tourismpurpose5.50%$5.69 CVBfacility&Generalfundorothernon-tourismpurpose2.25%$2.33 ClevelandTotal16.25%$16.81 ColumbusLodgingtaxorfeeFranklinCountyConventionFacilitiesAuthority5.10%$5.28 SalesandusetaxGeneralfundorothernon-tourismpurpose5.50%$5.69 Lawenforcementandpublicservices1.25%$1.29 Facility/EventstaxorfeeCVB,culturaldevelopment,andgeneralfund4.90%$5.07 ColumbusTotal16.75%$17.33 ORPortlandLodgingtaxorfeeOregonTourismCommission1.00%$1.03 CVBandgeneralfund6.00%$6.21 ConventionCenterandrelated5.50%$5.69 39
  42. 42. Location:Centralcity TaxType:LodgingTaxes StateCityTaxclassUseofTaxProceeds Sumof PercentRate SumofFlat Rate AverageDaily Tax SUMMARYOFDEDICATEDTAXPURPOSES ORPortlandTotal12.50%$12.93 PAPhiladelphiaLodgingtaxorfeeTourismpromotionandmarketing8.20%$8.48 SalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$6.21 Tourism1.00%$1.03 PhiladelphiaTotal15.20%$15.72 PittsburghLodgingtaxorfeeConventionCenter,Sport's&ExhibitionAuthority,andCVB7.00%$7.24 SalesandusetaxGeneralfundorothernon-tourismpurpose7.00%$7.24 PittsburghTotal14.00%$14.48 TNNashvilleLodgingtaxorfeeTourismpromotion,CVB,andgeneralfund6.00%$2.50$8.71 SalesandusetaxGeneralfundorothernon-tourismpurpose9.25%$9.57 NashvilleTotal15.25%$2.50$18.28 TXAustinLodgingtaxorfeeTourism-relatedpurposes9.00%$9.31 TourismthruEconomicDevelopmentFund,generalfund6.00%$6.21 AustinTotal15.00%$15.52 DallasLodgingtaxorfeeTourism7.00%$7.24 TourismthruEconomicDevelopmentFund,generalfund6.00%$6.21 Facility/EventstaxorfeeDebtservicearenabonds2.00%$2.07 DallasTotal15.00%$15.52 HoustonLodgingtaxorfeeSportsAuthorityandGeneralfundorothernon-tourismpurpose7.00%$7.24 Generalfund2.00%$2.07 TourismthruEconomicDevelopmentFund,generalfund6.00%$6.21 Facility/EventstaxorfeeStadiumTax2.00%$2.07 HoustonTotal17.00%$17.59 SanAntonioLodgingtaxorfeeCommunityarenasandculturalandperformingartsfacilities1.75%$1.81 TourismthruEconomicDevelopmentFund,generalfund6.00%$6.21 SalesandusetaxDebtserviceCCandExpoFacility9.00%$9.31 SanAntonioTotal16.75%$17.33 UTSaltLakeCityLodgingtaxorfeeGeneralfundorothernon-tourismpurpose1.00%$1.03 Tourism,Recreation,Cultural,andConventionFund0.50%$0.52 Tourismpromotionandconventioncenter4.25%$4.40 SalesandusetaxGeneralfundorothernon-tourismpurpose2.15%$2.22 Generalfundorothernon-tourismpurposesassecurityforbonds4.70%$4.86 SaltLakeCityTotal12.60%$13.03 WASeattleLodgingtaxorfeeThefundsareusedforthestateconventioncenterfacilityinSeattle.7.00%$7.24 SalesandusetaxRegionalTransitAuthority2.10%$2.17 Tourismpromotion,debtservice,andgeneralfund6.50%$6.72 SeattleTotal15.60%$16.14 WIMilwaukeeLodgingtaxorfeeWisconsinCenterDistrictdebtservice,sports,conventionandartsfacilities2.50%$2.59 CVBandWisconsinCenterDistrict7.00%$7.24 SalesandusetaxGeneralfundorothernon-tourismpurpose5.00%$5.17 Generalfundandregionalsportsstadiumdistrict0.60%$0.62 MilwaukeeTotal15.10%$15.62 40
  43. 43. Location:Centralcity TaxType:Rentalcartaxes StateCityTaxclassUseofTaxProceeds Sumof PercentRate SumofFlat Rate Averagedaily tax AZPhoenixSalesandusetaxGeneralfundorothernon-tourismpurpose11.30%$6.33 Facility/EventstaxorfeeBondservice,tourism,youthsports3.25%$1.82 PhoenixTotal14.55%$8.15 CABurbankSalesandusetaxGeneralfundorothernon-tourismpurpose8.75%$4.90 BurbankTotal8.75%$4.90 LosAngelesSalesandusetaxGeneralfundorothernon-tourismpurpose8.75%$4.90 LosAngelesTotal8.75%$4.90 OaklandSalesandusetaxGeneralfundorothernon-tourismpurpose8.75%$4.90 OaklandTotal8.75%$4.90 OntarioSalesandusetaxGeneralfundorothernon-tourismpurpose7.75%$4.34 OntarioTotal7.75%$4.34 SacramentoSalesandusetaxGeneralfundorothernon-tourismpurpose7.25%$4.06 SacramentoTransportationAuthority(STAT)0.50%$0.28 SacramentoTotal7.75%$4.34 SanDiegoSalesandusetaxGeneralfundorothernon-tourismpurpose7.25%$4.06 SanDiegoCountyRegionalTransportationCommission0.50%$0.28 SanDiegoTotal7.75%$4.34 SanFranciscoSalesandusetaxGeneralfundorothernon-tourismpurpose8.50%$4.76 SanFranciscoTotal8.50%$4.76 SanJoseSalesandusetaxGeneralfundorothernon-tourismpurpose8.25%$4.62 FundBARTextensiontoSiliconValley0.13%$0.07 SanJoseTotal8.38%$4.69 OrangeSalesandusetaxGeneralfundorothernon-tourismpurpose7.25%$4.06 OrangeCountyLocalTransportationAuthority(OCTA)0.50%$0.28 OrangeTotal7.75%$4.34 CODenverSalesandusetaxGeneralfundorothernon-tourismpurpose2.90%$1.62 Regionaltransportation1.00%$0.56 Scienceandculturalfacilities0.10%$0.06 VehiclerentaltaxorfeeTransportationprojects$2.00$2.00 Conventioncenterdebtservice7.25%$4.06 DenverTotal11.25%$2.00$8.30 CTHartfordSalesandusetaxGeneralfundorothernon-tourismpurpose9.35%$5.24 VehiclerentaltaxorfeeGeneralfundorothernon-tourismpurpose3.00%$1.00$2.68 HartfordTotal12.35%$1.00$7.91 DCWashingtonSalesandusetaxGeneralfundorothernon-tourismpurpose10.00%$5.60 WashingtonTotal10.00%$5.60 FLFortLauderdaleSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$3.36 VehiclerentaltaxorfeeTransportationTrustFund,TourismPromotionalTrustFund,FloridaInternationalTradeandPromotion$2.00$2.00 FortLauderdaleTotal6.00%$2.00$5.36 FortMyersSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$3.36 VehiclerentaltaxorfeeTransportationTrustFund,TourismPromotionalTrustFund,FloridaInternationalTradeandPromotion$2.00$2.00 FortMyersTotal6.00%$2.00$5.36 JacksonvilleSalesandusetaxGeneralfundorothernon-tourismpurpose7.00%$3.92 VehiclerentaltaxorfeeTransportationTrustFund,TourismPromotionalTrustFund,FloridaInternationalTradeandPromotion$2.00$2.00 JacksonvilleTotal7.00%$2.00$5.92 OrlandoSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$3.36 GoesintoGeneralfundorothernon-tourismpurpose0.50%$0.28 VehiclerentaltaxorfeeTransportationTrustFund,TourismPromotionalTrustFund,FloridaInternationalTradeandPromotion$2.00$2.00 OrlandoTotal6.50%$2.00$5.64 TampaSalesandusetaxAidtohomeless0.50%$0.28 Generalfundornon-tourismpurpose6.00%$3.36 Generalinfrastructure0.50%$0.28 VehiclerentaltaxorfeeTransportationTrustFund,TourismPromotionalTrustFund,FloridaInternationalTradeandPromotion$2.00$2.00 TampaTotal7.00%$2.00$5.92 WestPalmBeachSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$3.36 SUMMARYOFDEDICATEDTAXPURPOSES 41
  44. 44. Location:Centralcity TaxType:Rentalcartaxes StateCityTaxclassUseofTaxProceeds Sumof PercentRate SumofFlat Rate Averagedaily tax SUMMARYOFDEDICATEDTAXPURPOSES WestPalmBeachVehiclerentaltaxorfeeTransportationTrustFund,TourismPromotionalTrustFund,FloridaInternationalTradeandPromotion$2.00$2.00 WestPalmBeachTotal6.00%$2.00$5.36 MiamiSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$3.36 Transportationprojects1.00%$0.56 VehiclerentaltaxorfeeTransportationTrustFund,TourismPromotionalTrustFund,FloridaInternationalTradeandPromotion$2.00$2.00 MiamiTotal7.00%$2.00$5.92 GAAtlantaSalesandusetaxGeneralfundornon-tourismpurpose4.00%$2.24 Generalfundorothernon-tourismpurpose1.00%$0.56 Schoolsystem1.00%$0.56 Transitsystem1.00%$0.56 VehiclerentaltaxorfeeDebtserviceoncapitalimprovements3.00%$1.68 AtlantaTotal10.00%$5.60 HIHonoluluSalesandusetaxGeneralfundorothernon-tourismpurpose4.19%$2.34 Oahumasstransitsystem0.52%$0.29 VehiclerentaltaxorfeeGeneralfund$3.00$3.00 HonoluluTotal4.71%$3.00$5.64 ILChicagoSalesandusetaxTransitsystemandPublicTransportationFund1.00%$0.56 VehiclerentaltaxorfeeGeneralfundorothernon-tourismpurpose13.00%$2.75$10.03 Facility/EventstaxorfeeTheMetropolitanPierandExpositionAuthority6.00%$3.36 ChicagoTotal20.00%$2.75$13.95 INIndianapolisSalesandusetaxGeneralfundorothernon-tourismpurpose7.00%$3.92 VehiclerentaltaxorfeeGeneralfundorothernon-tourismpurpose8.00%$4.48 IndianapolisTotal15.00%$8.40 LANewOrleansSalesandusetaxGeneralfundorothernon-tourismpurpose8.97%$5.02 Promotetourism0.03%$0.02 VehiclerentaltaxorfeeGeneralfundorothernon-tourismpurpose3.00%$1.68 NewOrleansTotal12.00%$6.72 MABostonSalesandusetaxGeneralfundorothernon-tourismpurpose6.25%$3.50 Facility/EventstaxorfeeConventioncenterdebt$10.00$10.00 BostonTotal6.25%$10.00$13.50 MDBaltimoreSalesandusetaxGeneralfundorothernon-tourismpurpose11.50%$6.44 BaltimoreTotal11.50%$6.44 MIDetroitSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$3.36 Facility/EventstaxorfeeStadiumdebtretirement2.00%$1.12 DetroitTotal8.00%$4.48 MNMinneapolisSalesandusetaxGeneralfundorothernon-tourismpurpose7.53%$4.21 Transitsystemimprovements0.25%$0.14 VehiclerentaltaxorfeeGoestoGeneralfundorothernon-tourismpurpose6.20%$3.47 Reimburselessorsforthecostofregisteringvehicles.5.00%$2.80 MinneapolisTotal18.98%$10.62 MOKansasCitySalesandusetaxGeneralfundorothernon-tourismpurpose7.73%$4.33 Facility/EventstaxorfeeArenaconstructionfund$4.00$4.00 KansasCityTotal7.73%$4.00$8.33 St.LouisSalesandusetaxCapitalimprovements0.50%$0.28 Education0.67%$0.37 Generalfundorothernon-tourismpurpose4.23%$2.37 Generalfundorothernon-tourismpurpose1.38%$0.77 Metrolink0.50%$0.28 Publicsafety0.50%$0.28 Roads0.50%$0.28 Regionalparksandtrails0.10%$0.06 TourismtaxorfeeCityparksandrecreationcenters0.13%$0.07 St.LouisTotal8.49%$4.75 NCCharlotteVehiclerentaltaxorfeeCulturalfacilitiesfund/i.e.,tourism5.00%$2.80 Generalfundorothernon-tourismpurpose11.00%$6.16 42
  45. 45. Location:Centralcity TaxType:Rentalcartaxes StateCityTaxclassUseofTaxProceeds Sumof PercentRate SumofFlat Rate Averagedaily tax SUMMARYOFDEDICATEDTAXPURPOSES NCCharlotteTotal16.00%$8.96 RaleighSalesandusetaxGeneralfundorothernon-tourismpurpose8.00%$4.48 TransportationtaxorfeeTransitwithinResearchTrianglearea5.00%$2.80 GrossreceiptstaxGeneralfundorothernon-tourismpurpose1.50%$0.84 Publicsafety+transportationfund1.50%$0.84 RaleighTotal16.00%$8.96 NMAlbuquerqueSalesandusetaxGeneralfundorothernon-tourismpurpose7.00%$3.92 VehiclerentaltaxorfeeGeneralfund$2.00$2.00 LocalGovernmentRoadFundandHighwayInfrastructureFund5.00%$2.80 AlbuquerqueTotal12.00%$2.00$8.72 NVLasVegasSalesandusetaxGeneralfundorothernon-tourismpurpose8.10%$4.54 VehiclerentaltaxorfeeGeneralfundorothernon-tourismpurpose10.00%$5.60 Performingartscenter+bonds2.00%$1.12 LasVegasTotal20.10%$11.25 NYNewYorkSalesandusetaxGeneralfundorothernon-tourismpurpose8.50%$4.76 MetropolitanCommuterTransportationDistrict0.38%$0.21 VehiclerentaltaxorfeeGeneralfundorothernon-tourismpurpose11.00%$6.16 NewYorkTotal19.88%$11.13 BuffaloSalesandusetaxGeneralfundorothernon-tourismpurpose8.75%$4.90 VehiclerentaltaxorfeeGeneralfundorothernon-tourismpurpose6.00%$3.36 BuffaloTotal14.75%$8.26 OHClevelandSalesandusetaxGeneralfundorothernon-tourismpurpose7.75%$4.34 VehiclerentaltaxorfeeCityimprovementespeciallytransit$6.00$6.00 ClevelandTotal7.75%$6.00$10.34 ColumbusSalesandusetaxGeneralfundorothernon-tourismpurpose6.75%$3.78 ColumbusTotal6.75%$3.78 ORPortlandSalesandusetaxGeneralfundorothernon-tourismpurpose14.50%$8.12 VehiclerentaltaxorfeeFundsVisitor'sFacilitiesTrustAccount2.50%$1.40 PortlandTotal17.00%$9.52 PAPhiladelphiaSalesandusetaxGeneralfundorothernon-tourismpurpose8.00%$4.48 VehiclerentaltaxorfeeFundstadium2.00%$1.12 Publicsafety+transportationfund2.00%$1.12 PublicTransportationAssistanceFund$2.00$2.00 PhiladelphiaTotal12.00%$2.00$8.72 PittsburghSalesandusetaxGeneralfundorothernon-tourismpurpose7.00%$3.92 VehiclerentaltaxorfeePublictransportation$2.00$2.00 PublicTransportationAssistanceFund2.00%$1.12 Masstransportation$2.00$2.00 PittsburghTotal9.00%$4.00$9.04 TNNashvilleSalesandusetaxGeneralfundorothernon-tourismpurpose9.25%$5.18 VehiclerentaltaxorfeeBuildandManageConventioncenter1.00%$0.56 Highwaypatrol/publicsafety3.00%$1.68 NashvilleTotal13.25%$7.42 TXAustinVehiclerentaltaxorfeeEventsCenterProject5.00%$2.80 Generalfundorothernon-tourismpurpose10.00%$5.60 AustinTotal15.00%$8.40 DallasVehiclerentaltaxorfeeGeneralfundorothernon-tourismpurpose10.00%$5.60 Facility/EventstaxorfeeGeneralfundorothernon-tourismpurpose5.00%$2.80 DallasTotal15.00%$8.40 HoustonVehiclerentaltaxorfeeGeneralfundorothernon-tourismpurpose10.00%$5.60 Facility/EventstaxorfeeStadiumTax5.00%$2.80 HoustonTotal15.00%$8.40 SanAntonioVehiclerentaltaxorfeeGeneralfundorothernon-tourismpurpose10.00%$5.60 Youthandamateursportsfacilities5.00%$2.80 SanAntonioTotal15.00%$8.40 43
  46. 46. Location:Centralcity TaxType:Rentalcartaxes StateCityTaxclassUseofTaxProceeds Sumof PercentRate SumofFlat Rate Averagedaily tax SUMMARYOFDEDICATEDTAXPURPOSES UTSaltLakeCitySalesandusetaxCountyoptionsalestax0.25%$0.14 Countytransportation0.25%$0.14 Generalfundorothernon-tourismpurposesassecurityforbonds5.70%$3.19 Masstransit0.55%$0.31 Tourismprojects0.10%$0.06 VehiclerentaltaxorfeeMVrentaltax/Generalfundorothernon-tourismpurposesassecurityforbonds2.50%$1.40 TourismSTlease1/Generalfundorothernon-tourismpurposesassecurityforbonds3.00%$1.68 TourismSTlease2/Generalfundorothernon-tourismpurposesassecurityforbonds4.00%$2.24 SaltLakeCityTotal16.35%$9.15 WASeattleSalesandusetaxCitytransit,criminaljusticeandGeneralfundorothernon-tourismpurpose3.00%$1.68 RapidTransit0.80%$0.45 CityandCountygeneralfunds6.50%$3.64 VehiclerentaltaxorfeeMultimodaltransportationaccount5.90%$3.30 YouthFacilityGrantFundandstadiumoperatingfund1.00%$0.56 SeattleTotal17.20%$9.63 WIMilwaukeeSalesandusetaxGeneralfundorothernon-tourismpurpose5.00%$2.80 Regionalsportsstadiumdistrictandgeneralfund0.60%$0.34 VehiclerentaltaxorfeePublicsafety+transportationfund5.00%$2.80 Facility/EventstaxorfeeWisconsinCenterDistrict3.00%$1.68 MilwaukeeTotal13.60%$7.61 44

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