May 2026 Sales & Bed Tax Overview

For May 2026, sales tax collection of $3,551,748.47 is 12% higher than May 2025.  The May 2026 bed tax of $1,057,327.20 is 24% higher than May 2025**. The combined total May 2026 Sales & Bed Tax is $4,609,075.67, which is 15% higher than the combined sales and bed tax total for May 2025.

Additional Highlights
May is usually the third-highest month for combined sales and bed tax collections, and May 2026 ranked third overall in FY26 so far.May 2026 was also the highest combined May sales and bed tax total recorded in the past 10 years.

Of the $4,609,075.67 reported, $4,118,058.91 is attributed specifically to May activity; the remainder reflects prior months adjustments or corrected filings.

Sales and Bed Tax Revenues by Category Comparison to May 2025 with a ±10% Variance
• Retail – up 11%
• Restaurant & Bar – up 18%
• Construction – up 60%
• Leasing – down 20%
• Communications & Utilities – up 13%
• Amusements & Other – up 13%
• Hotel/Motel – up 16%**
• Bed Tax – up 24%**

Retail – up 11%
Retail sales tax collections increased 11% compared to May 2025, reflecting continued strength in retail activity during the first half of 2026.

Restaurant & Bar – up 18%
Restaurant and bar sales tax collections increased 18% from May 2025, indicating higher taxable activity compared to the prior year.

Construction – up 60%
Construction sales tax collections increased 60% over May 2025, likely due to favorable weather and the timing of taxable project activity.

Leasing – down 20%
Leasing sales tax collections declined 20% compared to May 2025. Monthly results in this category can vary, and additional data will help determine whether this represents a broader trend.

Communications & Utilities – up 13%
Communications and utilities sales tax collections increased 13% compared to May 2025. The elevated inflation environment did not appear to create noticeable disruption in these revenues during May.

Amusements & Other – up 13%
Amusements and other sales tax collections increased 13% from the prior year, reflecting higher taxable activity during the month.

Hotel/Motel Sales Tax – increased**
**Note: Misfilings in May 2025 indicate the true increase is closer to 20% for both categories.
Hotel/Motel Sales Tax and Bed Tax both increased compared to May 2025. Initial reports showed increases of 16% and 24%, respectively; however, filing discrepancies in May 2025 affected the year-over-year comparison. After adjusting for those discrepancies, the actual increase for both categories is estimated to be approximately 20%.

Year-to-Date Performance vs. Budget
• Sales tax is 12% above budget expectations year-to-date.
• Bed tax is 14% above budget expectations year-to-date.
• Combined revenues are 13% above budget expectations.

May 2026 Sales & Bed Tax Report