Airbnb Rules and Lodging Taxes by City (2026): 43 Vacation Rental Markets Compared

Short-term rental rules in the United States are set mostly by cities, counties and towns, not by the federal government or the booking platforms. That is why a whole-home Airbnb can be routine in one county and effectively banned a few miles away, and why the same booking can carry a 6% tax in one place and more than 16% in another.

This guide summarizes the permit rules, lodging taxes and biggest pitfalls in 43 popular vacation rental markets. Each summary was compiled from official city, county and state sources as of 2026, and each links to a full local page with cleaners, co-hosts and more detail.

Rules change often, sometimes several times a year. Use this as a starting point, and verify current requirements with the right city or county office before you buy, list or hire help.

Key patterns across markets

• Primary-residence rules are common in big cities. Denver and Charleston license only the host's primary residence, the City of Las Vegas requires the owner to live on the property during stays, and the City of Orlando allows home sharing only when the owner lives there and is present.
• Caps, waitlists and lotteries decide who can host in many resort towns. Breckenridge Zones 2 and 3, South Lake Tahoe, the El Dorado County Tahoe basin, San Diego's whole-home tiers, Savannah's capped downtown wards and unincorporated Clark County all limit supply, and New Orleans allows one residential permit per block with lotteries for competing applications.
• Airbnb does not always collect the local tax. Branson, Fredericksburg, Hocking County, Key West (Monroe County), Osceola County and Anna Maria Island (Manatee County) all say platforms do not remit their local tax, and Big Bear Lake and Gatlinburg each have a separate charge that owners must pay themselves.
• Fees and occupancy are increasingly tied to bedrooms. Breckenridge reports a regulatory fee of $756 per bedroom for 2026, Hilton Head moved to $150 per bedroom per year, and Destin, Nashville, Pocono Township and unincorporated Pinellas County set guest limits by bedroom count.
• Many licenses do not transfer when a property sells. Breckenridge, New Orleans, Savannah and Sedona all say so, and Park City requires a new application when ownership changes, so a buyer may land on a waitlist.
• Enforcement is moving to the platforms. Since July 1, 2026, Airbnb and Vrbo must verify Austin licenses before taking bookings, Houston can require platforms to remove noncompliant listings, and many markets require the license number on every ad.
• State law limits what some cities can do. Arizona law prevents Scottsdale and Sedona from banning rentals, a North Carolina court ruling bars cities from requiring rental permits or registration, and Wisconsin bars local bans on rentals of seven days or longer.

Southeast: Georgia and Tennessee

Atlanta, GA

• Permit: Hosts need a city short-term rental license with the number shown on every listing, and the city expects to begin enforcing its ordinance in January 2027.
• Taxes: Stays carry the city hotel-motel tax, Georgia sales tax and the state's $5 per-night fee, and Airbnb collects many of these on bookings it processes.
• Watch out for: The City Council voted on September 25, 2026 to remove the primary-residence limit effective January 2027, but enforcement details were still being finalized.

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Blue Ridge, GA

• Permit: Unincorporated Fannin County requires a short-term vacation rental certificate ($225 for a new certificate), while City of Blue Ridge properties should check with city hall.
• Taxes: Lodging tax is 6% in unincorporated Fannin County and 8% in the City of Blue Ridge, plus Georgia sales tax and the $5 per-night state fee.
• Watch out for: Renting without a county certificate is subject to a $1,000 fine, and many cabin HOAs and POAs have rules stricter than the county's.

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Savannah, GA

• Permit: Rentals inside city limits need a city STVR certificate, are allowed only in designated overlay districts, and certificates expire after a year and do not transfer.
• Taxes: The city charges an 8% hotel-motel tax due by the 20th of the following month, on top of Georgia sales tax and the $5 per-night state fee.
• Watch out for: Historic and Victorian District wards under the 20% cap are full for non-owner-occupied certificates, so new investor rentals there usually mean waiting for an opening.

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Gatlinburg and the Smoky Mountains, TN

• Permit: Gatlinburg requires city and Sevier County business licenses, a state tax account and a Tourist Residency Permit, and unincorporated Sevier County requires an annual permit with a life safety inspection.
• Taxes: Gatlinburg guests pay 12.75% (3% city hotel tax plus 9.75% state and local sales tax), which Airbnb and Vrbo typically collect.
• Watch out for: Owners must still pay Gatlinburg's 1.25% gross receipts tax themselves, because platforms do not collect it.

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Nashville, TN

• Permit: Every rental needs a Metro STRP permit, and owner-occupied permits require a natural person who lives there as a primary residence, not an LLC or trust.
• Taxes: Metro's hotel occupancy tax is 7% plus a $2.50 per-night fee on top of sales tax, and platforms collect sales tax and the hotel occupancy tax on their bookings.
• Watch out for: New non-owner-occupied permits are not allowed in residential zones such as R and RS, and existing ones there do not transfer when the property sells.

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Carolinas and Mid-Atlantic

Asheville, NC

• Permit: Inside city limits, homestays (one or two rooms in the home you live in full time) need a city permit, and whole-home rentals under 30 days are allowed only in the Resort zoning district.
• Taxes: Buncombe County charges a 6% occupancy tax plus state and local sales tax, and Airbnb has collected both on Buncombe County bookings since 2015.
• Watch out for: Most whole-home Airbnbs in residential city neighborhoods are not permitted, which is why many whole-home cabins sit outside the city under county zoning.

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Outer Banks, NC

• Permit: A 2022 North Carolina appeals ruling bars cities from requiring rental registration or permits, though zoning, building, septic, occupancy, parking and trash rules still apply.
• Taxes: Dare and Currituck counties charge 6.75% sales tax plus a 6% county occupancy tax, which Airbnb and Vrbo must collect on bookings they handle.
• Watch out for: Many homes rely on septic systems permitted for a set number of bedrooms, so advertising more bedrooms or guests than the permit allows can cause problems.

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Charleston, SC

• Permit: City rentals need an annual permit and business license, and the property must be the owner's primary residence, verified through the county's 4% legal residence assessment.
• Taxes: City properties in Charleston County carry a combined 14% rate, and city properties in Berkeley County total 12%.
• Watch out for: The city warns that marketplaces do not always collect the local accommodations taxes, and permitted rentals allow no more than four adults overnight.

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Hilton Head, SC

• Permit: Every rental needs a Town permit issued to a person rather than a company, plus a Town business license, with the permit number on every ad.
• Taxes: The Town's 3% local tax (a 1% accommodations tax plus a 2% beach preservation fee) is filed quarterly on top of state taxes.
• Watch out for: Fees moved to $150 per bedroom per year in 2026, and the owner or agent must respond to a complaint within one hour.

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Myrtle Beach, SC

• Permit: Every rental in the city needs a business license, and stays under 90 days are allowed only in certain zoning districts.
• Taxes: Guests pay South Carolina's 7% plus local sales taxes, the city's 0.5% accommodations tax and 1% hospitality fee, and Horry County's hospitality fee, which Airbnb lists among the taxes it collects.
• Watch out for: Single-family residential districts and most multifamily districts do not allow visitor accommodations, so check your parcel's zoning first.

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Virginia Beach, VA

• Permit: New whole-home rentals are limited to Sandbridge (with a $500 annual zoning permit) and the Oceanfront overlay (with a conditional use permit), and elsewhere only grandfathered properties or home shares qualify.
• Taxes: The rate is 15% of gross rent outside Sandbridge and 16.5% in Sandbridge, plus a $2 per-night fee, and gross rent includes cleaning fees.
• Watch out for: The city requires $1 million in liability insurance and reinstated misdemeanor penalties for violations in October 2025.

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Ocean City, MD

• Permit: Every rental needs an annual Rental License and Noise Control Permit ($196 for a single-family home), plus a $50 Short-Term Rental Housing Unit License for stays of 30 days or fewer.
• Taxes: Maryland's 6% sales tax applies, and Worcester County's room tax rose from 5% to 6% on January 1, 2026.
• Watch out for: Rules for the R-1 and mobile home districts have changed several times, most recently when the council repealed a moratorium on new licenses in February 2026.

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Florida

Destin and 30A, FL

• Permit: On top of a state DBPR license, City of Destin houses in designated zones register every year ($500 to $700 by size), and Walton County requires annual registration ($300 per year as of February 2025).
• Taxes: Okaloosa County's tourist development tax is 6% and South Walton's is 5%, on top of state sales tax and the county surtax.
• Watch out for: Destin and 30A are in different counties, and Walton County lists a $500 per day penalty for operating unregistered.

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Fort Myers and Cape Coral, FL

• Permit: Cape Coral's expanded registration program, launched January 1, 2026, charges $350 per short-term rental per year, and Fort Myers Beach runs its own registration program.
• Taxes: Lee County charges a 5% tourist development tax, which the Lee County Clerk says Airbnb and Vrbo collect and remit on their bookings.
• Watch out for: Cape Coral lists a $500 penalty for a first short-term violation and up to $2,000 for repeat misclassification.

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Key West, FL

• Permit: Stays shorter than 29 days need a city transient rental business tax receipt plus a state vacation rental license, and transient rental rights are tied to specific properties.
• Taxes: Monroe County charges a 5% tourist development tax, plus Florida sales tax that the Tax Collector lists at 7.5% for the county.
• Watch out for: Airbnb and Vrbo do not remit the 5% county tax, so you must file monthly even in months with no bookings.

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Miami, FL

• Permit: City of Miami hosts need eligible zoning, a state DBPR license, building inspections, and an annual Certificate of Use and Business Tax Receipt.
• Taxes: Miami-Dade charges a 6% tourist tax in most of the county plus state sales tax, and the county has collection agreements with Airbnb and Vrbo.
• Watch out for: Single-family homes and duplexes in T3 and T4-R zones are not eligible, condo associations must certify a management plan, and Miami Beach has its own separate rules.

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Orlando and Kissimmee, FL

• Permit: The City of Orlando allows home sharing only when the owner lives there full time and is present, while unincorporated Osceola County allows rentals only in zones such as the STRPD district and its overlay.
• Taxes: Orange and Osceola counties both charge a 6% tourist development tax, and Orange County has collection arrangements with major platforms.
• Watch out for: Osceola County is not contracted with Airbnb or Vrbo, so Kissimmee-area owners must collect and remit the 6% tourist tax themselves.

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Panama City Beach, FL

• Permit: Every rental in city limits needs a city Vacation Rental Certificate ($250 new, $150 renewal) with a Fire Rescue inspection, plus a state DBPR license and required signage.
• Taxes: Guests pay Florida's 6% sales tax, Bay County's surtax and a 5% tourist development tax, which the Bay County Tax Collector administers as of October 1, 2026.
• Watch out for: Do not assume your platform remits the county tourist tax, and the city charges $100 if the inspector cannot get in.

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Sarasota and Anna Maria Island, FL

• Permit: The City of Sarasota requires a Vacation Rental Certificate for one to four family homes in residential zones ($500 initial fee), and each Anna Maria Island city has its own registration and inspection rules.
• Taxes: Sarasota and Manatee counties both charge a 6% tourist development tax on top of Florida's 6% state tax and the county surtax.
• Watch out for: Manatee County has no platform agreements, so Anna Maria Island owners remit the 6% tourist tax themselves even on Airbnb bookings, and covered Sarasota city homes carry a seven-night minimum.

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Tampa Bay, FL

• Permit: Unincorporated Pinellas County requires a $450 annual Certificate of Use, and Hillsborough County's new registry for unincorporated areas ($200 a year) takes effect January 1, 2027.
• Taxes: Both counties charge a 6% tourist development tax on top of Florida's 6% state tax and the county surtax, and Airbnb lists both among the taxes it collects.
• Watch out for: Many Pinellas beach cities set their own minimum stays, and some residential zones effectively rule out nightly rentals.

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Gulf Coast, Texas and Oklahoma

Gulf Shores, AL

• Permit: The city requires licensing for rental businesses, and short-term rentals are allowed only in certain zoning districts.
• Taxes: The city lists total lodging tax of 16% inside city limits and 11% in the police jurisdiction, with returns due by the 20th of the following month.
• Watch out for: A return is required even in months with no rentals, and you become responsible for filing if you leave a property manager.

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New Orleans, LA

• Permit: Any stay of 30 days or less needs a city permit (NSTR for residential properties, CSTR for commercial zoning), and licenses do not transfer when a property sells.
• Taxes: Stays carry state and city sales tax plus several city occupancy and short-term rental fees, and Airbnb and Vrbo collect many of these on platform bookings.
• Watch out for: Residential neighborhoods allow one permit per block, and rentals are not permitted in the French Quarter or parts of the Garden District.

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Galveston, TX

• Permit: Every rentable unit needs a Galveston Park Board registration number at $250 a year, with a 24-hour local contact.
• Taxes: Guests pay the city's 9% hotel occupancy tax plus the 6% state hotel tax, with reports due by the 20th of the month after the period.
• Watch out for: Three violations in 12 months can lead to revocation, and Airbnb's and the Park Board's guidance on remittance differ, so check your payout records.

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Houston, TX

• Permit: Since January 1, 2026, every rental needs a city certificate of registration ($275 per property, adjusted yearly) and proof of human trafficking awareness training.
• Taxes: Hotel tax stacks up to 17% (6% state, 7% city, 2% county and 2% sports authority), and Airbnb says it collects all four.
• Watch out for: Houston has no citywide zoning, but deed restrictions and HOAs often limit rentals, and properties cannot be advertised as event venues.

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Austin, TX

• Permit: Every rental under 30 days, including rooms and guest houses, needs a city operating license (about $734 a year, with 8 to 10 weeks to process).
• Taxes: Austin charges an 11% hotel occupancy tax on top of Texas's 6% state tax, and platforms that take payment must collect the city tax.
• Watch out for: Since July 1, 2026, Airbnb and Vrbo must verify your license and cannot collect fees on unlicensed Austin bookings, and spacing limits apply to non-owner-occupied rentals.

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Fredericksburg, TX

• Permit: Rentals under 30 days inside city limits need a city permit whose type depends on zoning, with inspections before the first permit and at every annual renewal.
• Taxes: Taxes total 13%: a 7% city hotel occupancy tax plus the 6% Texas state hotel occupancy tax.
• Watch out for: The city says Airbnb and Vrbo do not remit its 7% tax, so you must collect it and file quarterly with the city.

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Broken Bow, OK

• Permit: Cabins in the Town of Hochatown need a town short-term rental license through its online portal, while Broken Bow city and unincorporated McCurtain County properties should confirm local requirements.
• Taxes: Guests pay Oklahoma sales tax plus local sales and lodging taxes, with rates that differ between Hochatown, Broken Bow and the county.
• Watch out for: In July 2026 Hochatown sued Airbnb and others over taxes it says were routed to Broken Bow, so confirm your listing is mapped to the right jurisdiction.

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Mountain West and Southwest

Breckenridge and Summit County, CO

• Permit: Every Breckenridge rental needs a town license under a four-zone system, and unincorporated Summit County and the other towns run their own licensing.
• Taxes: Breckenridge lodging taxes total 12.275%, and owners renting only through Airbnb, Vrbo or a licensed management company do not need to file periodic returns.
• Watch out for: Zones 2 and 3 are capped with long waitlists, licenses do not transfer on sale, and the regulatory fee is reported at $756 per bedroom for 2026.

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Denver, CO

• Permit: A rental must be the host's primary residence, with a city short-term rental business license and a Lodger's Tax license, and the license number on every listing.
• Taxes: Denver charges a 10.75% Lodger's Tax on the full price including fees, which Airbnb collects on its bookings.
• Watch out for: Investment properties cannot be rented for stays under 30 days, and the city can check records such as voter and vehicle registration to confirm residency.

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Park City, UT

• Permit: Stays under 30 days need a city Nightly Rental Business License, with a new application when ownership changes, and unincorporated areas such as much of Canyons Village need a Summit County license.
• Taxes: Stays carry Utah sales tax, state, county and city transient room taxes and a resort communities tax, which Airbnb generally collects on its bookings.
• Watch out for: Nightly rentals are not allowed in many single-family neighborhoods, and your HOA documents must also allow them.

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Las Vegas, NV

• Permit: The City of Las Vegas requires the owner to live on the property during stays, with a three-bedroom maximum and a $500 annual fee, while unincorporated Clark County caps licenses at 1% of eligible units.
• Taxes: Transient lodging tax applies to stays of 30 days or less, and Clark County says platforms remit it on their bookings.
• Watch out for: Distance rules apply in both the city and the county, and the city prohibits rentals in some master-planned communities, including Summerlin.

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Scottsdale, AZ

• Permit: Each property needs a $250 annual city license plus an Arizona TPT license, and you must notify neighbors within 30 days of getting the license.
• Taxes: Scottsdale adds a 5% transient lodging tax on top of the city privilege tax and state and county rates, and Airbnb lists Scottsdale among its collection areas.
• Watch out for: You need at least $500,000 in liability coverage, and the city says unresponsive emergency contacts are one of its most common complaints.

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Sedona, AZ

• Permit: Each unit needs a $210 annual city permit that is non-transferable, plus neighbor notification, $500,000 in liability coverage and an Arizona TPT license.
• Taxes: Sedona's 3.5% city sales tax and 3.5% bed tax sit on top of state and county rates, and the county rate depends on whether the home is on the Yavapai or Coconino side.
• Watch out for: Fines run from $500 to $3,500 per violation, and event-related violations can lead to a one-year revocation.

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California and Lake Tahoe

Big Bear Lake, CA

• Permit: City rentals need annual registration ($635) with an inspection, while unincorporated areas need a San Bernardino County permit ($1,144 for a new application as of July 1, 2026).
• Taxes: The city charges a 10% transient occupancy tax plus a 3% tourism business improvement district assessment, for 13% total.
• Watch out for: Airbnb remits only the 10% TOT, so owners must remit the 3% assessment themselves, and you cannot rent during the two to four week registration period.

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Lake Tahoe, CA

• Permit: South Lake Tahoe caps residential permits at 900 with new applications waitlisted since August 21, 2026, the El Dorado County basin has its own 900-permit cap, and eastern Placer County caps permits at 3,900.
• Taxes: South Lake Tahoe and Placer County expect operators to register for and remit transient occupancy tax themselves.
• Watch out for: El Dorado County requires a 500-foot buffer between new rentals, and the Nevada side (Washoe and Douglas counties) runs separate permit programs.

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Palm Springs and Joshua Tree, CA

• Permit: Palm Springs requires city registration and caps annual rental contracts at 26 for newer permits and 36 for legacy permits, while Joshua Tree needs an annual San Bernardino County permit and inspection.
• Taxes: Palm Springs charges an 11.5% transient occupancy tax, and unincorporated San Bernardino County's rate remains 7% after voters rejected an increase in 2024.
• Watch out for: Palm Springs caps the share of homes in each neighborhood that can hold a permit, so new permits may not be available where you want to buy.

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San Diego, CA

• Permit: Stays under one month need a STRO license, with whole-home Tier 3 capped at 1% of housing units and Mission Beach Tier 4 at 30%, and licenses go only to natural persons, not LLCs.
• Taxes: Transient occupancy tax is zone-based at 11.75%, 12.75% or 13.75%, and Airbnb lists San Diego among the places it collects and remits.
• Watch out for: Tier 3 and 4 homes must be rented at least 90 days a year or risk revocation, and the Mission Beach application period has been closed.

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Midwest, Ozarks and Northeast

Branson, MO

• Permit: Inside city limits you need a business license for each address, a Fire Department permit with a $150 inspection, a $100 tourism tax bond and a Missouri sales tax license unless you advertise only on Airbnb.
• Taxes: Branson charges a 4% tourism tax on guest stays, due by the 20th of the following month.
• Watch out for: The city says no platform, including Airbnb and Vrbo, remits the tourism tax, and many "Branson" addresses actually sit outside city limits.

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Lake of the Ozarks, MO

• Permit: The area is relatively permissive, but rules depend on county zoning, city rules and HOAs, and Osage Beach does not require a business license just for renting a home.
• Taxes: The lake area business district lodging tax ended after a June 2024 Missouri Supreme Court ruling, but state and local sales tax still apply.
• Watch out for: Some older guides still list the former lodging tax rates, and HOA and condo rules can ban or limit nightly rentals.

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Hocking Hills, OH

• Permit: You must register for Hocking County lodging tax and show the number on listings, the City of Logan has its own licensing, and a countywide ordinance was under consideration in 2026.
• Taxes: Hocking County charges a 6% lodging tax (3% county, 3% township) with monthly returns, and cleaning and pet fees are generally taxable.
• Watch out for: The county says Airbnb, Vrbo and other platforms are not remitting lodging tax, so you collect and file the 6% yourself.

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Wisconsin Dells, WI

• Permit: Most rentals need a tourist rooming house license, typically with a health inspection, and Lake Delton issues Class A and Class B licenses with applications due August 1.
• Taxes: Guests pay 5% state sales tax, a 0.5% county tax in most counties, a 1.25% premier resort area tax and local room tax, which is 5.5% in the City of Wisconsin Dells.
• Watch out for: Lake Delton prohibits stays under seven days in single-family and duplex homes in its Residential and Waterfront Commercial districts.

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Poconos, PA

• Permit: Each township or borough sets its own rules, from licensing with inspection to rentals only in certain districts, and Lehman Township has stopped issuing new licenses.
• Taxes: Airbnb collects Pennsylvania's 6% hotel occupancy tax, and Monroe County adds a 3% hotel room rental tax that requires registration and quarterly reports.
• Watch out for: Private communities such as Arrowhead Lakes, Pocono Farms and Emerald Lakes may restrict or prohibit rentals regardless of what the township allows.

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Cape Cod, MA

• Permit: Every operator must register with the Massachusetts Department of Revenue, and every Cape town now requires some form of local registration, with Wellfleet adopting rules in May 2026.
• Taxes: State, local and water protection fund taxes total 14.45% in Barnstable and Provincetown, and Airbnb and most major platforms collect and remit them.
• Watch out for: Towns may add a community impact fee of up to 3% on professionally managed units, which Provincetown applies.

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FAQ

Q: Which markets require the owner to live in the rental?

As of 2026, Denver and Charleston license short-term rentals only at the owner's primary residence, the City of Las Vegas requires the owner to live on the property during guest stays, and the City of Orlando allows home sharing only when the owner lives there full time and is present. Asheville allows room rentals in a home you live in, but whole-home rentals inside the city are limited to the Resort zoning district, and Nashville bars new non-owner-occupied permits in residential zones.

Q: Where does Airbnb not collect the local tourist tax?

Local offices say platforms do not remit the local tax in Branson (4% tourism tax), Fredericksburg (7% city hotel tax), Hocking County (6% lodging tax), Key West and Monroe County (5% tourist development tax), Osceola County around Kissimmee (6%) and Manatee County, which covers Anna Maria Island (6%). In Big Bear Lake, owners remit the 3% assessment themselves, and in Gatlinburg they pay the 1.25% gross receipts tax. South Lake Tahoe and Placer County also expect operators to remit occupancy tax, and Charleston warns that marketplaces do not always collect local accommodations taxes.

Q: How do I check whether a property can be permitted before I buy?

Start by confirming which jurisdiction the address is in, since many markets split city and county rules, as in Asheville, Big Bear, Branson, Savannah and Park City. Then check the parcel's zoning, whether permits in that area are capped or waitlisted, whether an existing license transfers to a new owner, and what your HOA or condo association allows. Call the city or county office to confirm, because rules change often.

Short-term rental rules will keep shifting through 2026 and into 2027, with new programs starting in places like Atlanta and Hillsborough County. Bookmark this page, use the local guides above to find cleaners and co-hosts who know your market, and if you want help with income tax, depreciation or filing questions, see our guide to short-term rental accountants and tax pros.