Hotel And Lodging Tax In Wyoming 2026: TOT Rates By City

How Wyoming's Hotel and Lodging Tax Works

Wyoming's hotel and lodging tax is a combined state and county excise tax charged on stays of fewer than 30 days at hotels, motels, campgrounds, RV parks, guest ranches, and short-term rentals. A 5% statewide rate applies everywhere, and counties can add up to 2% more with voter approval.

The statewide portion was created by House Enrolled Act 7, signed into law in March 2020 and effective January 1, 2021. It set a 5% lodging tax split between a 3% share that funds the Wyoming Office of Tourism through the state's Wyoming Tourism Account and a 2% share returned to the county where the stay happened. Separately, Wyoming Statute 39-15-204 authorizes counties, cities, and towns to adopt an additional local-option lodging tax in increments of up to 2%, subject to voter approval and periodic renewal at the ballot box, commonly every four years.

Wyoming's lodging tax rules cover the same range of lodging types most travelers expect: hotels, motels, bed and breakfasts, guest ranches, campgrounds, RV parks, and short-term rentals booked through platforms like Airbnb or Vrbo. Marketplace platforms have collected and remitted the tax on behalf of hosts since Airbnb reached an agreement with the Wyoming Department of Revenue in 2017, but bookings taken directly, by phone, or off-platform remain the property's own responsibility to report.

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Tax Rates and Extra Fees

Every stay in Wyoming carries at least the 5% statewide base rate, made up of the 3% state share and the 2% share that goes back to the host county. On top of that floor, some counties have adopted the additional 2% local option and some have not, which is why the real total a guest pays ranges from 5% to 7% depending on where the property sits and how the county's voters have decided.

Wyoming does not layer a separate tourism-district surcharge on top of the rates above the way some states do. Instead, the county's 2% mandatory share of the base rate is what funds local tourism governance: in Teton County that money is split 60% to the Jackson Hole Travel and Tourism Board for marketing and visitor programs and 40% to the Town of Jackson and county government to offset tourism's impact on infrastructure. Campbell County channels its share through a joint powers lodging tax board, and Park County's share funds the Park County Travel Council, which draws more than 85% of its annual budget from the tax.

That means a Wyoming property never needs to add a district assessment as its own line item beyond the state and county lodging tax rates already shown in the table above; the split happens after collection, not at the guest folio.

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Collection and Remittance

The guest pays Wyoming's lodging tax as part of the room charge at checkout. The property, or the booking platform for marketplace reservations, is legally responsible for collecting it and remitting it to the Wyoming Department of Revenue, which administers both the state and county shares through a single combined sales, use, and lodging tax return.

Filing frequency is assigned by the Department of Revenue based on how much tax a business collects: monthly filers submit returns by the last day of the following month, quarterly filers file by January 31, April 30, July 31, and October 31, and lower-volume businesses may be assigned an annual schedule. Returns are filed and paid online.

Airbnb and Vrbo collect and remit Wyoming's lodging tax automatically for reservations booked through their platforms, so a host whose Wyoming bookings all run through a marketplace generally doesn't need to register separately. Direct bookings, phone reservations, and off-platform listings fall outside those agreements and remain the property's own filing responsibility.

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Exemptions From Wyoming's Hotel Tax

Wyoming exempts stays of 30 or more continuous days from sales and lodging tax, under the Department of Revenue's sales and use tax rules. The exemption depends on the guest's original intent: if the reservation is for 30 continuous days or longer from the start, no tax is due, but if the stay actually ends before the 30th day, tax becomes due retroactively on the entire stay rather than just the days after the cutoff.

Because the exemption hinges on documented intent rather than how long a guest happens to stay, properties should keep a signed lease, rental agreement, or reservation record showing the 30-day-or-longer term on file in case of an audit.

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Common Mistakes Hotels Make With TOT Compliance

• Applying one statewide rate to every property. Wyoming's lodging tax ranges from 5% to 7% by county because the additional 2% is a local option only some counties have approved by ballot, so a blanket rate across multiple Wyoming properties can under- or overcharge guests.
• Assuming a county's local option tax is permanent. Campbell County's 2% add-on lapsed after voters declined to renew it in November 2024, dropping the county's total lodging tax back to the 5% base; a rate that was correct last year is not guaranteed to still be correct.
• Treating the 30-day exemption as automatic. Wyoming's long-stay exemption depends on the guest's original booked term of 30 continuous days or more; if the guest leaves early, tax is due retroactively on the whole stay, not just from day 30 onward.
• Assuming a booking platform is remitting tax on every reservation. Airbnb and Vrbo collect and remit Wyoming's lodging tax for their own bookings, but direct, phone, or off-platform reservations are not covered by those agreements and remain the property's own filing responsibility.
• Folding the county tourism board's share into the guest folio. Money like Teton County's 2% county share, split 60/40 between the Jackson Hole Travel and Tourism Board and local government, is a governance split of tax already collected, not a separate charge to add on top of the rates a property already applies.
• Missing a filing frequency change. The Wyoming Department of Revenue assigns monthly, quarterly, or annual filing based on collection volume, and due dates differ by frequency; a property that grows past its assigned threshold needs to confirm its new schedule rather than keep filing on the old one.

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Where A PMS Fits Into TOT Compliance

None of this is about software replacing judgment, but Wyoming's patchwork of a fixed 5% base plus a county-by-county local option that can be added, renewed, or voted down at any election is exactly the kind of moving target that's easy to get wrong by hand. A property management system that lets a hotel configure tax codes per rate and per date range means a Casper or Sheridan property can update the moment a county's 2% option changes, rather than relying on someone remembering to check the county's website after an election. Built-in revenue reports by date range also make it easier to confirm the correct rate was actually applied before and after a local ballot measure takes effect, and a booking engine that shows the full nightly rate before checkout keeps the guest-facing price consistent with whatever combination of state and county tax currently applies at that property.

Frequently Asked Questions

1. Does Wyoming have a statewide hotel tax rate?

Yes. Wyoming has charged a 5% statewide lodging tax on hotels, motels, campgrounds, and short-term rentals since January 1, 2021, under a law the legislature passed in 2020. Of that 5%, 3 percentage points fund the Wyoming Office of Tourism and 2 percentage points go to the county where the stay happened.

2. What is Wyoming's hotel tax?

Wyoming's hotel tax is a 5% statewide excise tax on short-term lodging, plus an optional local add-on of up to 2% that individual counties can adopt or renew by voter approval, bringing the total in counties like Natrona, Laramie, Park, and Sheridan to 7%.

3. What is Wyoming's lodging tax?

"Lodging tax" is simply Wyoming's own name for its hotel tax. There is no separate "TOT" or "occupancy tax" line item in Wyoming; hotel tax, lodging tax, bed tax, room tax, and occupancy tax all describe the same 5% to 7% charge.

4. How long does a guest have to stay in Wyoming to be exempt from the hotel tax?

A guest booked for a stay of 30 continuous days or more from the outset owes no Wyoming sales or lodging tax on that stay. If the stay actually ends before the 30th day, tax becomes due retroactively on the entire stay, so the exemption depends on the original booking term rather than how long the guest happens to stay.

5. Does Wyoming require hotels to disclose resort fees or show an all-in price?

Not in the way some states now require. Wyoming law requires hotels to post room rates on a card inside each room, but the state has no broader all-in pricing or junk-fee disclosure law requiring a single total price with all mandatory fees included before checkout.

6. Who is responsible for filing and paying Wyoming's lodging tax?

The guest pays the tax as part of the folio, but the property, or the platform for marketplace bookings, is legally responsible for collecting it and filing a return with the Wyoming Department of Revenue. Filing frequency, monthly, quarterly, or annual, is assigned based on the volume of tax a business collects.

7. Why does Jackson Hole have a lower lodging tax than Casper or Cheyenne?

Teton County, home to Jackson and Jackson Hole, is one of only six of Wyoming's 23 counties that has never adopted the additional 2% local-option lodging tax, so it currently charges just the 5% statewide base rate even though the area generates roughly a third of Wyoming's tourism spending. County officials have discussed putting the extra 2% to a vote but had not done so as of their most recent attempt.