Lodging Taxes

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					                                                                                                                                                      Table 3
                                                                                                                                                    Lodging Tax
                                                                                                                                            State-by-State Comparison1

                                                                                                                                                                                                                                                                 Potential Maximum
                                                                                            State                                                                                            Local                                                                 Effective Tax4
                                                                                                                           Tax                                                                                                                                                        Tax
                                              State          Sales Tax        Lodging Tax               Total Tax         Rank                                 Sales Tax                                                  Lodging Tax                                Tax             Rank                                           100
         14.550%    14.550%        1   Nevada                  6.500%                  1.000%                  7.500%        8     up to 0.5%                                                        up to 12%                                                          20.000%         1   20.000%                 0      0                                  14.550%
          6.000%     6.000%        2   Ohio                    5.000%                     N.A.                 5.000%       28     up to 2%                                                          up to 10%                                                          17.000%         2   17.000%      12         0      0    12.000%   0.000%   0.000%     12.000%    -5.000%
                                               2
          6.500%     6.500%        3   Texas                   6.250%                  6.000%                  6.000%       16     up to 2% (includes special districts)                             up to 9%                                                           17.000%         2   17.000%      12         0      0    12.000%   0.000%   0.000%     12.000%    -3.600%
          4.000%     4.000%        4   Washington              6.500%                     N.A.                 6.500%       14     up to 2.1% (includes transportation districts)                    up to 7%                                                           15.600%         4   15.600%   11.25         0      0    11.250%   0.000%   0.000%     11.250%    -4.000%
             N.A.   14.550%        5   New York                4.000%                     N.A.                 4.000%       41     up to 4.25%                                                       up to 7%                                                           15.250%         5   15.250%        9        1      1     9.000%   1.000%   1.000%     11.000%    -4.000%
14.5% + $1.50/day    4.000%        6   Alaska                     N.A.                    N.A.                    N.A.      49     up to 6%                                                          up to 9%                                                           15.000%         6   15.000%        8        0      0     8.000%   0.000%   0.000%      8.000%    #######
          4.000%     5.000%        7   Dist. of Columbia2      5.750%        14.5% + $1.50/day       14.5% + $1.50/day       1     N.A.                                                              N.A.                                                      14.5% + $1.50/day        7   14.550%        8        0      0     8.000%   0.000%   0.000%      8.000%    -6.250%
          5.000%     4.000%        8   Louisiana               4.000%                     N.A.                 4.000%       41     up to 5%                                                          up to 5.25%                                                        14.250%         8   14.250%        7        2      2     7.000%   2.000%   2.000%     11.000%    -3.000%
          4.000%     6.000%        9   Alabama2                4.000%                4% or 5%                  5.000%       28     up to 4%                                                          up to 5%                                                           14.000%         9   14.000%        7        0      0     7.000%   0.000%   0.000%      7.000%    -7.000%
          6.000%     6.625%       10   Georgia                 4.000%                     N.A.                 4.000%       41     up to 2%                                                          up to 8%                                                           14.000%         9   14.000%        7        0      3     7.000%   0.000%   3.000%     10.000%    -3.750%
          6.625%     5.000%       11   Tennessee               6.000%                     N.A.                 6.000%       16     up to 2.75%                                                       up to 5%                                                           13.750%        11   13.750%        7        1      3     7.000%   1.000%   3.000%     11.000%    -2.625%
          5.000%     4.600%       12   Arkansas                4.625%                  2.000%                  6.625%       13     up to 4%                                                          up to 3%                                                           13.625%        12   13.625%   6.625         4      3     6.625%   4.000%   3.000%     13.625%     0.025%
          4.600%     6.500%       13   Wisconsin               5.000%                     N.A.                 5.000%       28     up to 0.6% (includes stadium tax of 0.1% in 5 counties)           up to 8%                                                           13.600%        13   13.600%      6.5        1      6     6.500%   1.000%   6.000%     13.500%    -0.100%
          6.500%     6.000%       14   Oklahoma                4.500%                  0.100%                  4.600%       39     up to 4%                                                          up to 5%                                                           13.600%        13   13.600%      6.5      2.1      7     6.500%   2.100%   7.000%     15.600%     2.100%
          6.000%     4.225%       15   Minnesota               6.500%                     N.A.                 6.500%       14     up to 1%                                                          up to 6%                                                           13.500%        15   13.500%        6      1.5      6     6.000%   1.500%   6.000%     13.500%     0.000%
          4.225%     6.000%       16   Florida                 6.000%                     N.A.                 6.000%       16     up to 1.5%                                                        up to 6%                                                           13.500%        15   13.500%        6        2      5     6.000%   2.000%   5.000%     13.000%    -0.475%
          6.000%     5.000%       17   Missouri                4.225%                     N.A.                 4.225%       40     up to 3.75%                                                       up to 5.5%                                                         13.475%        17   13.475%        6        0      5     6.000%   0.000%   5.000%     11.000%    -2.000%
         5.000%      5.000%       18   Illinois2               6.250%                  6.000%                    6.000%     16     up to 2% plus transit sales taxes                                 up to 5% (Chicago up to 8%)                                           13.000%     18   13.000%       6          0      5   6.000%    0.000% 5.000%       11.000%    -2.000%
         5.000%      3.000%       19   Iowa                    5.000%                     N.A.                   5.000%     28     up to 1%                                                          up to 7%                                                              13.000%     18   13.000%       6        1.5      4   6.000%    1.500% 4.000%       11.500%    -1.500%
         3.000%      4.900%       20   Maryland                5.000%                     N.A.                   5.000%     28     N.A.                                                              up to 8%                                                              13.000%     18   13.000%       6          0      6   6.000%    0.000% 6.000%       12.000%    -1.000%
         4.900%      4.000%       21   Colorado                3.000%                     N.A.                   3.000%     48     up to 5%                                                          no maximum                                                            13.000%     18   13.000%       6          1      5   6.000%    1.000% 5.000%       12.000%    -0.900%
         4.000%      5.500%       22   Kansas                  4.900%                     N.A.                   4.900%     37     up to 2%                                                          up to 6%                                                              12.900%     22   12.900%       6       2.75      5   6.000%    2.750% 5.000%       13.750%     1.250%
         5.500%      4.750%       23   North Carolina          4.000%                     N.A.                   4.000%     41     up to 2.5%                                                        up to 6%                                                              12.500%     23   12.500%       6          2      9   6.000%    2.000% 9.000%       17.000%     4.700%
         4.750%     12.000%       24   Arizona2                5.000%                  5.500%                    5.500%     27     up to 2.5%                                                        up to 4.3%                                                            12.300%     24   12.300%       6          0      3   6.000%    0.000% 3.000%        9.000%    -3.100%
        12.000%     12.000%       25   Utah                    4.750%                     N.A.                   4.750%     38     up to 3.35% (includes special districts)                          up to 4%                                                              12.100%     25   12.100%     5.7          0      4   5.700%    0.000% 4.000%        9.700%    -2.300%
        12.000%      6.000%       26   Connecticut2            6.000%                 12.000%                   12.000%      2     N.A.                                                              N.A.                                                                  12.000%     26   12.000%     5.5        2.5    4.3   5.500%    2.500% 4.300%       12.300%     0.300%
         6.000%      6.000%       27   Rhode Island            7.000%                  5.000%                   12.000%      2     N.A.                                                              N.A.                                                                  12.000%     26   12.000%       5          0      6   5.000%    0.000% 6.000%       11.000%    -1.000%
         6.000%      5.000%       28   New Jersey              6.000%                     N.A.                   6.000%     16     N.A.                                                              up to 6% (9% in Atlantic City and 8% in Cape May)                     12.000%     26   12.000%       5          1      7   5.000%    1.000% 7.000%       13.000%     1.000%
         5.000%      6.000%       29   Pennsylvania2           6.000%                  6.000%                    6.000%     16     1% (Philadelphia and Allegehny County only)                       up to 5% (6% in Philadelphia)                                         12.000%     26   12.000%       5          0      8   5.000%    0.000% 8.000%       13.000%     1.063%
         6.000%     11.250%       30   New Mexico              5.000%                     N.A.                   5.000%     28     up to 1.9375%                                                     up to 5%                                                              11.938%     30   11.938%       5    1.9375       5   5.000%    1.938% 5.000%       11.938%     0.438%
        11.250%      7.000%       31   Nebraska                5.000%                  1.000%                    6.000%     16     up to 1.5%                                                        up to 4%                                                              11.500%     31   11.500%       5       1.75      3   5.000%    1.750% 3.000%        9.750%    -1.500%
         7.000%      7.000%       32   Hawaii                  4.000%                  7.250%                   11.250%      4     N.A.                                                              N.A.                                                                  11.250%     32   11.250%       5          2    10    5.000%    2.000% 10.000%      17.000%     6.000%
         7.000%      6.000%       33   Idaho                   5.000%                  2.000%                    7.000%      9     up to 2% (resorts only)                                           up to 2%                                                              11.000%     33   11.000%       5          2      1   5.000%    2.000% 1.000%        8.000%    -3.000%
          6.000%    6.000%        34   South Carolina2         5.000%                  7.000%                   7.000%       9     up to 1%                                                          up to 3%                                                              11.000%     33   11.000%        5      0.6       8   5.000%    0.600%   8.000%     13.600% 2.600%
          6.000%    5.000%        35   Kentucky                6.000%                     N.A.                  6.000%      16     N.A.                                                              up to 5%                                                              11.000%     33   11.000%      4.9        2       6   4.900%    2.000%   6.000%     12.900% 1.900%
          5.000%    9.000%        36   Michigan                6.000%                     N.A.                  6.000%      16     N.A.                                                              up to 5% (additional taxes imposed in Detroit)                        11.000%     33   11.000%    4.75      3.35       4   4.750%    3.350%   4.000%     12.100% 1.100%
          9.000%    3.500%        37   Indiana                 5.000%                     N.A.                  5.000%      28     N.A.                                                              up to 6%                                                              11.000%     33   11.000%      4.6        4       5   4.600%    4.000%   5.000%     13.600% 2.600%
          3.500%    4.000%        38   Vermont2                5.000%                  9.000%                   9.000%       5     1% (not all localities qualify)                                   1% (only a few localities qualify)                                    11.000%     33   11.000%   4.225      3.75     5.5   4.225%    3.750%   5.500%     13.475% 2.975%
          4.000%    4.000%        39   Virginia                3.500%                     N.A.                  3.500%      47     up to 1%                                                          up to 6%                                                              10.500%     39   10.500%        5        4       5   5.000%    4.000%   5.000%     14.000% 4.000%
          4.000%    5.000%        40   Mississippi             7.000%                     N.A.                  7.000%       9     N.A.                                                              up to 3%                                                              10.000%     40   10.000%        4        2       8   4.000%    2.000%   8.000%     14.000% 4.000%
          5.000%    5.700%        41   Wyoming                 4.000%                     N.A.                  4.000%      41     up to 2%                                                          up to 4%                                                              10.000%     40   10.000%        4        5    5.25   4.000%    5.000%   5.250%     14.250% 4.500%
          5.700%    6.000%        42   North Dakota            5.000%                     N.A.                  5.000%      28     up to 1.75%                                                       up to 3%                                                               9.750%     42    9.750%        4     4.25       7   4.000%    4.250%   7.000%     15.250% 5.550%
             N.A.   8.000%        43   Massachusetts2          5.000%                  5.700%                   5.700%      26     N.A.                                                              up to 4%                                                               9.700%     43    9.700%        4      2.5       6   4.000%    2.500%   6.000%     12.500% 3.000%
          6.000%    8.000%        44   Oregon                     N.A.                    N.A.                     N.A.     49     N.A.                                                              up to 9.5%                                                             9.500%     44    9.500%        4        2       4   4.000%    2.000%   4.000%     10.000% 1.000%
          8.000%    5.000%        45   West Virginia           6.000%                     N.A.                  6.000%      16     N.A.                                                              up to 3%                                                               9.000%     45    9.000%        4        0       3   4.000%    0.000%   3.000%      7.000% -1.000%
          8.000%                  46   Delaware                   N.A.                 8.000%                   8.000%       6     N.A.                                                              N.A.                                                                   8.000%     46    8.000%      3.5        1       6   3.500%    1.000%   6.000%     10.500% 2.500%
          5.000%                  47   New Hampshire              N.A.                 8.000%                   8.000%       6     N.A.                                                              N.A.                                                                   8.000%     46    8.000%        3        5       5   3.000%    5.000%   5.000%     13.000% 5.000%
          0.000%                  48   South Dakota            4.000%                  1.000%                   5.000%      28     up to 2%                                                          up to 1%                                                               8.000%     46    8.000%        0        6       9   0.000%    6.000%   9.000%     15.000% 7.500%
          0.000%                  49   California              7.000%                     N.A.                     N.A.     49     up to 2.5%                                                        no max                                                                 7.500%     49    7.500%        0      2.5       5   0.000%    2.500%   5.000%      7.500% 0.500%
          0.000%                  50   Maine2                  5.500%                  7.000%                   7.000%       9     N.A.                                                              N.A.                                                                  7.000%      50   7.000%        0       0.5       6   0.000% 0.500%      6.000%      6.500% -0.500%
          0.000%                  51   Montana3                   N.A.                 4.000%                   4.000%      41     up to 3% in designated resort communities                         N.A.                                                                  7.000%      50   7.000%        0         0     9.5   0.000% 0.000%      9.500%      9.500% #REF!

                                                                         Mean                                   6.292%                                                                               Mean                                                                  12.081%
                                                                         Median                                 6.000%                                                                               Median                                                                12.000%                                                                                       #######
                                                                         Maximum                    14.5% plus $1.5/day                                                                              Maximum                                                               20.000%
                                                                         Minimum                                0.000%                                                                               Minimum                                                                7.000%


                              1
                               Sources: State Tax Handbook 2000; the National Conference of State Legislatures, "Travel and Tourism a Legislator's Guide"; and the individual state resources.
                              2
                               The state's lodging tax is in lieu of the state's sales tax.
                              3
                               The resort communities are Big Sky (3% year-round), Red Lodge (3% year-round), St. Regis (3% year-round), West Yellowstone (3% year-around), Virginia City (3% May - October), and Whitefish (2% year-round). This information was provided by the
                              Department of Commerce, as of 11/16/2000.
                              4
                               This is the potential maximum tax one might pay in the particular state. It includes the state and local taxes.


                                  c:\Docstoc\Working\pdf\[497f916f-e53a-4f1f-846e-85f47532f674.xls]Lodg Fac T




                                       Nevada                  6.500%                  1.000%                   7.500%      48     up to 0.5%                                                        up to 12%                                                             20.000%




                                                                                                                                                                                                                                                                                                                                                            10/4/2012 6:31 AM

				
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