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If lodging taxes are a factor in your decision on where to have your meetings, you should consult the 2012 U.S. Lodging Tax Study, by the American Hotel & Lodging Association and the International Society of Hotel Association Executives.
According to the study, released this week, five of the top-10 states with the highest lodging taxes are in New England, with Connecticut leading all states with a 15 percent lodging tax, but this is a comprehensive tax statewide. Only 20 of the 50 states collect a state lodging tax, according to the report.
Of cities with the highest lodging tax, only two of the top 10 are considered major metropolitan areas, and neither tops the list. The city with the lowest lodging tax is Matanuska-Susitna Borough in Alaska, 5 percent.
The report offers a total tax rate broken down by state, multi-county, county, city, sub-city, and sales tax. In Washington, often regarded as the capital of associations, the total tax rate is 14.5 percent; in the suburbs of Alexandria and Arlington in Virginia, the total rates are 11.5 percent and 10.2 percent, respectively. In the Maryland suburb of Rockville, the rate is 15 percent.
Other major cities popular as convention towns, such as Chicago, New York and New Orleans, have comparable rates to the District of Columbia.
The study also includes a chart on what the tax is called in different jurisdictions. For instance, in Tucson, Ariz., it is called transient lodging in the multi-county area; the county lodging tax in the county; and the city lodging tax. In Miami, the county calls it the convention development tax, tourist development tax and professional sports facility tax. In the city, it is known simply as the Miami Beach resort tax. Details: www.ahla.com.