State Accommodations Tax The state accommodation tax is a mandatory 2 percent charge applied to all accommodations statewide. Accommodations are defined as "the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration." These dollars are distributed back to cities and counties by a formula based on point of sale. Local Accommodations Tax County and municipal governments may impose a local accommodations tax by ordinance adopted by a positive majority of the entire governing body. The cumulative rate of the tax may not exceed 3 percent. A county government may not impose an accommodations tax exceeding 1.5 percent within a municipality without consent by resolution of the municipal council.