# 2026 HVS Lodging Tax Report - USA

**Publisher:** Hospitality Net  
**Published:** 2026-10-27  
**Category:** Other  
**Type:** Report  
**Access:** Not specified  
**Official source:** https://www.hospitalitynet.org/report/4135129/2026-hvs-lodging-tax-report-usa  
**Canonical:** https://tourismintel.ai/reports/2026-hvs-lodging-tax-report-usa

## At a glance
- Lodging demand is cooling while lodging tax has become a larger fiscal lever for US cities and states, according to the report.
- Occupancy was essentially flat, and RevPAR growth was minimal, reflecting weaker leisure and international travel.

## What the report covers
The report examines lodging demand and lodging tax revenue across the United States. It draws on data from all 50 states and the 150 largest US cities, according to the publisher's summary. The study is published by Hospitality Net under the title 2026 HVS Lodging Tax Report. The summary indicates it is intended to inform destinations and stakeholders about fiscal exposure to hotel demand. The full report text was not accessible, so this brief relies on the summary alone.

## Key findings
According to the report, national room revenue growth slowed through 2024 and flattened across the first eight months of 2025 across 25 major hotel markets. Occupancy has been essentially flat over the period. In early 2025, both occupancy and average daily rate growth softened relative to 2024, with minimal RevPAR growth.

The summary attributes the cooling to a combination of softening consumer price sensitivity, reduced leisure travel, and constrained new supply. Higher operating costs and tight credit are described as slowing development. Weaker leisure and international travel are cited as contributors to the softer performance.

Market performance is uneven, according to the summary. Las Vegas and Houston posted notable declines. San Francisco, Orlando, and Tampa are described as leading on warm-weather demand and large events, while Washington, D.C., New York, and Chicago benefited from convention business in 2024.

Because lodging tax receipts track room sales, the authors expect tax revenue growth to decelerate in most markets during 2025 and 2026. The summary frames this as a risk for cities and states that increasingly rely on lodging taxes as a fiscal lever. The summary does not quantify the expected deceleration.

## Why it matters
**DMOs & destinations** — Lodging tax receipts track room sales, so the report's expectation of slower tax growth in 2025 and 2026 bears directly on destination budgets. Destinations that depend on lodging tax for public funding should review revenue assumptions against the cooling demand the report describes.

**Hotels & hospitality** — The report describes flat occupancy, softer average daily rate growth and minimal RevPAR growth. Operators should note that market performance varies sharply, with Las Vegas and Houston declining while convention-driven and event-driven markets held up better.

**Travel tech & distribution** — Softening leisure and international demand, as described in the summary, may shift how booking platforms and revenue tools weight market-level signals. Tools tracking room revenue and occupancy at city level could help clients identify where demand is holding and where it is weakening.

## Methodology and limits
The full methodology could not be verified. The publicly available text is a security verification page with no substantive content, so this brief is based on the publicly available summary only. The summary indicates data from all 50 states and the 150 largest US cities, and room revenue analysis across 25 major hotel markets. The method used to derive the figures is not described in the material available.

> Note: this brief is based on the publicly available summary of the report only.

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© Hospitality Net for the original report. This brief is an original editorial summary by TourismIntel (https://tourismintel.ai). Read the original: https://www.hospitalitynet.org/report/4135129/2026-hvs-lodging-tax-report-usa