The study of three and four-star properties, published yesterday by accountancy firm BDO, also shows hotels in Aberdeen and Inverness enjoyed significantly higher revenues than in May 2013.
Revenue per available room for the Glasgow hotel sector came in at £54.42 in May, up 19.4 per cent on the same month of 2013.
This measure, also known as rooms yield, is calculated by multiplying occupancy by average room rate achieved.
Inverness hotels, overall, achieved a rooms yield of £45.76 in May, up 7.6 per cent on the same month of 2013.
The Aberdeen hotel sector recorded rooms yield of £78.61 in May, up 11.8 per cent on the same month of 2013. Rooms yield for Aberdeen hotels remained the highest in the UK outside London.
But there was an overall 0.7 per cent year-on-year fall in rooms yield for Edinburgh hotels in May, to £71.80.
Overall, Scottish hotels achieved revenue per available room of £59.72 in May, up by 7.4 per cent on the same month of last year. This increase was achieved even though occupancy in May, at 79.2 per cent, was down slightly from 79.9 per cent in the same month of 2013.
Hotels in England, excluding London, recorded rooms yield of £45.11 in May, up 7.2 per cent on the same month of last year.
BDO partner Alastair Rae cited a boost to the hotel sector in Glasgow in May from the HSBC Sevens rugby tournament and believed Inverness had benefited from tourists beginning to arrive in Scotland after the late Easter.