# 2026 Lodging Levies and Rates Report

**Publisher:** U.S. Travel Association  
**Published:** 2026-09-28  
**Category:** Other  
**Type:** Report  
**Access:** Registration  
**Official source:** https://www.ustravel.org/research/2026-lodging-levies-and-rates-report  
**Canonical:** https://tourismintel.ai/reports/2026-lodging-levies-and-rates-report-2026-09-28-u-s-travel-association

## At a glance
- The report, produced by U.S. Travel with Civitas, examines lodging levies and taxes across 100 destinations.
- According to the report, the study tracks where lodging rates are rising in the covered destinations.
- The report also examines how tax revenue from lodging is allocated across destinations.
- The publicly available page indicates that tax revenue can be used to fund destination marketing efforts.
- The public summary contains no quantitative findings; figures are available only to members.

## What the report covers
The report is a multi-destination study of lodging levies and taxes covering 100 destinations in the United States. It is published by the U.S. Travel Association in partnership with Civitas as the 2026 edition of its Tax Study. The stated aim is to give members intelligence on rate increases, the allocation of tax funds, and the implications for individual markets. The publicly visible page describes the study's scope but does not report its results.

## Key findings
The public summary states that the study covers lodging levies and taxes across 100 destinations. It identifies two principal areas of analysis: where lodging rates are rising, and how the resulting revenue is allocated. The page does not specify which destinations show increases or by how much.

The report is presented as addressing how tax revenue from the travel industry is distributed. The public description frames this allocation question as central to understanding the funding available to destinations. No allocation shares or sums are given on the public page.

A stated purpose of the study is to show how destinations can use lodging tax revenue to fund their marketing efforts. The public page presents this as a practical application for destination organisations. It does not indicate what proportion of revenue is currently directed to marketing.

The page indicates that the report is available as a paid member resource, with separate member and non-member pricing listed but not shown in the captured text. Prior editions are referenced, but the public page offers no comparison of findings between years.

## Key numbers
| Metric | Value | Note |
|---|---|---|
| Destinations covered by the study | 100 destinations | Observed scope of the study; the public summary gives no further breakdown. |

## Why it matters
**DMOs & destinations** — The report is positioned as a benchmarking resource for lodging levy structures and the use of tax revenue for marketing. Organisations weighing their own budget arrangements may find comparative data useful. The public summary does not disclose the findings, so the practical value can be judged only once the full report is reviewed.

**Hotels & hospitality** — The study addresses where lodging rates are rising across the covered destinations, a question relevant to operators assessing their cost base. The public page indicates the report is intended to help members understand what rising levies mean for their markets. Specific rate changes are not stated in the publicly available text.

**Travel tech & distribution** — Lodging tax levels affect the net price shown to guests, which is relevant to rate display and pricing logic in distribution systems. The public description notes the study tracks both rates and revenue allocation across 100 destinations. Whether the dataset is available in a usable format is not stated in the public text.

## Methodology and limits
This brief is based on the publicly available summary page only. The full report is gated for members, so no sample design, data sources, collection period or analytical method are visible. The page does not indicate whether figures are observed, modelled or estimated. Any statements about findings should await review of the full document.

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© U.S. Travel Association for the original report. This brief is an original editorial summary by TourismIntel (https://tourismintel.ai). Read the original: https://www.ustravel.org/research/2026-lodging-levies-and-rates-report