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

Travel Taxes in the U.S.
The Best and Worst Cities to Visit
September 2012

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

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

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.

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.

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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.

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
(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

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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

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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
Combined Three-Day Taxes
Three Day Travel: Combined Taxes on Lodging, Rental Cars, and
Meals
Central City Average is
$72.01

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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
(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
(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

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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
Combined Single Day's Taxes
Single Day: Combined Taxes on Lodging, Rental Cars, and Meals
Airport Average
is $28.88

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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
Combined Three-Day Taxes
Three DayTravel: CombinedTaxes on Lodging, Rental
Cars and Meals
Airport Average
is $71.58

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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
(lowest to highest)
New in 2012
New in 2012

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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
(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

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TABLES: COMBINED TAXES ON LODGING, RENTAL CARS, AND
MEALS

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

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
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
15

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
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
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 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
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
17

18
TABLES: INDIVIDUAL TRAVEL TAXES BY CITY AND LOCATION

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
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

State City Location
Combined*
percentage
tax rate
Added flat tax
amount
Overall effective
tax rate on rental
Tax on $55.99
one day rental
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

State City Location
Combined*
percentage
tax rate
Added flat tax
amount
Overall
effective tax
rate on
meals
Tax on $91.22 in
daily meals
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

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.
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
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
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
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
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
24

25
TABLES: GENERAL SALES VS. COMBINED DISCRIMINATORY
TRAVEL TAXES

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
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
26

State City Location
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
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
27

28
TABLES: GENERAL SALES VS. INDIVIDUAL DISCRIMINATORY
TRAVEL TAXES

State City Location
applied to $103.45
night stay
Actual tax on $103.45
night stay
Discriminatory
increase over
general sales tax
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
29

State City Location
General sales Tax if
applied to $55.99
rental
Actual taxes on
$55.99 rental
Discriminatory
increase over
general sales tax
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
30

State City Location
applied to $91.22 in
meals
Actual taxes on
$91.22 in meals
Discriminatory
increase over
general sales tax
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
31

State City Location
applied to $103.45
night stay
Actual tax on $103.45
night stay
Discriminatory
increase over
general sales tax
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
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
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
33

State City Location
applied to $91.22 in
meals
Actual taxes on
$91.22 in meals
Discriminatory
increase over
general sales tax
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
34

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

36
APPENDIX B: TAX SUMMARY AND DEDICATED TAX PURPOSES

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
LosAngelesTotal14.50%$15.00
OaklandLodgingtaxorfeeGeneralfundorothernon-tourismpurpose14.00%$14.48
OaklandTotal14.50%$15.00
OntarioLodgingtaxorfeeGeneralfundorothernon-tourismpurpose11.75%$12.16
OntarioTotal12.25%$12.67
SacramentoLodgingtaxorfeeGoestoconventioncenterandrecreationcenters12.00%$12.41
Tourismpromotionandmarketing3.00%$3.10
SacramentoTotal15.50%$16.03
SanDiegoLodgingtaxorfeeCVBandgeneralfund10.50%$10.86
Tourismpromotion2.00%$2.07
SanDiegoTotal13.00%$13.45
SanFranciscoLodgingtaxorfeeSanFranciscoConvention&VisitorsBureau1.25%$1.29
ConventionfacilitiesandCVB.Alsocommunitysportsandculturalartsfacilities.14.00%$14.48
SanFranciscoTotal15.75%$16.29
SanJoseLodgingtaxorfeeImprovementstotheSanJoseMcEneryConventionCenter4.00%$4.14
TourismandConventionCenter$1.38$1.38
Generalfundandtourism-relatedpurposes10.00%$10.35
SanJoseTotal14.50%$1.38$16.38
OrangeLodgingtaxorfeeGeneralfundorothernon-tourismpurpose10.50%$10.86
OrangeTotal11.00%$11.38
CODenverLodgingtaxorfeeDenverMetroCVBanddebtservice10.75%$11.12
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
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

Sumof
PercentRate
SumofFlat
Rate
AverageDaily
Tax
FLMiamiRestaurantmealstaxorfeeCVB,DepartmentofCulturalAffairs,andCityofMiami.2.00%$2.07
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
Schoolsystem1.00%$1.03
Transitsystem1.00%$1.03
Renovationstothewaterandsewersystem.1.00%$1.03
AtlantaTotal15.00%$15.52
HIHonoluluLodgingtaxorfeeConventioncenterenterprisespecialfundandgeneralfund9.25%$9.57
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
IndianapolisTotal17.00%$17.59
LANewOrleansLodgingtaxorfeeSchoolsystem,transit,generalfund4.00%$4.14
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
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

Sumof
PercentRate
SumofFlat
Rate
AverageDaily
Tax
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
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
Facility/EventstaxorfeeNASCARHallofFame2.00%$2.07
CharlotteTotal15.25%$15.78
RaleighLodgingtaxorfeeTourismandCVB6.00%$6.21
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
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
CVBfacility&Generalfundorothernon-tourismpurpose2.25%$2.33
ClevelandTotal16.25%$16.81
ColumbusLodgingtaxorfeeFranklinCountyConventionFacilitiesAuthority5.10%$5.28
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

Sumof
PercentRate
SumofFlat
Rate
AverageDaily
Tax
ORPortlandTotal12.50%$12.93
PAPhiladelphiaLodgingtaxorfeeTourismpromotionandmarketing8.20%$8.48
Tourism1.00%$1.03
PhiladelphiaTotal15.20%$15.72
PittsburghLodgingtaxorfeeConventionCenter,Sport's&ExhibitionAuthority,andCVB7.00%$7.24
PittsburghTotal14.00%$14.48
TNNashvilleLodgingtaxorfeeTourismpromotion,CVB,andgeneralfund6.00%$2.50$8.71
NashvilleTotal15.25%$2.50$18.28
TXAustinLodgingtaxorfeeTourism-relatedpurposes9.00%$9.31
TourismthruEconomicDevelopmentFund,generalfund6.00%$6.21
AustinTotal15.00%$15.52
DallasLodgingtaxorfeeTourism7.00%$7.24
Facility/EventstaxorfeeDebtservicearenabonds2.00%$2.07
DallasTotal15.00%$15.52
HoustonLodgingtaxorfeeSportsAuthorityandGeneralfundorothernon-tourismpurpose7.00%$7.24
Generalfund2.00%$2.07
Facility/EventstaxorfeeStadiumTax2.00%$2.07
HoustonTotal17.00%$17.59
SanAntonioLodgingtaxorfeeCommunityarenasandculturalandperformingartsfacilities1.75%$1.81
SalesandusetaxDebtserviceCCandExpoFacility9.00%$9.31
SanAntonioTotal16.75%$17.33
UTSaltLakeCityLodgingtaxorfeeGeneralfundorothernon-tourismpurpose1.00%$1.03
Tourism,Recreation,Cultural,andConventionFund0.50%$0.52
Tourismpromotionandconventioncenter4.25%$4.40
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
Generalfundandregionalsportsstadiumdistrict0.60%$0.62
MilwaukeeTotal15.10%$15.62
40

TaxType:Rentalcartaxes
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
FortMyersTotal6.00%$2.00$5.36
JacksonvilleSalesandusetaxGeneralfundorothernon-tourismpurpose7.00%$3.92
JacksonvilleTotal7.00%$2.00$5.92
OrlandoSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$3.36
GoesintoGeneralfundorothernon-tourismpurpose0.50%$0.28
OrlandoTotal6.50%$2.00$5.64
TampaSalesandusetaxAidtohomeless0.50%$0.28
Generalfundornon-tourismpurpose6.00%$3.36
Generalinfrastructure0.50%$0.28
TampaTotal7.00%$2.00$5.92
WestPalmBeachSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$3.36
41

Sumof
PercentRate
SumofFlat
Rate
Averagedaily
tax
WestPalmBeachVehiclerentaltaxorfeeTransportationTrustFund,TourismPromotionalTrustFund,FloridaInternationalTradeandPromotion$2.00$2.00
WestPalmBeachTotal6.00%$2.00$5.36
MiamiSalesandusetaxGeneralfundorothernon-tourismpurpose6.00%$3.36
Transportationprojects1.00%$0.56
MiamiTotal7.00%$2.00$5.92
GAAtlantaSalesandusetaxGeneralfundornon-tourismpurpose4.00%$2.24
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
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
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
42

Sumof
PercentRate
SumofFlat
Rate
Averagedaily
tax
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
Performingartscenter+bonds2.00%$1.12
LasVegasTotal20.10%$11.25
NYNewYorkSalesandusetaxGeneralfundorothernon-tourismpurpose8.50%$4.76
MetropolitanCommuterTransportationDistrict0.38%$0.21
NewYorkTotal19.88%$11.13
BuffaloSalesandusetaxGeneralfundorothernon-tourismpurpose8.75%$4.90
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
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

Sumof
PercentRate
SumofFlat
Rate
Averagedaily
tax
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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Travel Taxes in the U.S.: The Best and Worst Cities to Visit 2012 (Select Pages)

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