U.S. Travel Civitas Tax Study Report

This joint report from U.S. Travel and Civitas examines changes in lodging taxes across 100 U.S. destinations and how those revenues are allocated. It finds that most rate increases occur at the city and county level, not statewide, and that more than half of new revenue is directed back to tourism promotion or related programs. The study includes regional comparisons, trend data from 2018 through 2025, and detailed rate breakdowns for each destination. It also spotlights emerging statewide assessment models in places like Washington and California that may shape future tourism funding structures. Together, these findings provide a clear picture of how local tax policies influence destination competitiveness and tourism investment.