Taxation: hotel-motel; excise tax on rentals of accommodations; allow local units of government to levy. Creates new act.
Key claim: SB0983 would create a new Michigan act allowing local units of government to levy an excise tax on rentals of hotel and motel accommodations.
Abstract
(SB0983 · 103rd Legislature) Taxation: hotel-motel; excise tax on rentals of accommodations; allow local units of government to levy. Creates new act. Sponsor: Sen. Darrin Camilleri (D) In committee: S Regulatory Affairs Latest action (2026-05-20): Referred To Committee On Regulatory Affairs
Why this matters
Enabling local hotel-motel excise taxes would give municipalities and counties a new revenue tool tied to visitor lodging, shifting some tax burden to travelers rather than residents. For lodging operators and short-term rental hosts, it could add compliance obligations and raise effective prices; for taxpayers, it may fund local tourism, convention, or general-purpose spending depending on the act’s terms.