Austin vs Maui County

Texas Legal but Limited | Hawaii Effectively Banned

Disclaimer: General information only — not legal advice. Verify with your local government.

Austin, Texas
Status Legal but Limited
Permit Fee $450/year (Type 2); $50/year (Type 1 homestead)
Tax Rate 15% Hotel Occupancy Tax (9% city + 6% state)
Day Limit No limit
Renewal Annual
Platform Tax No
Max Fine $500–$2,000/violation; license revocation possible
Maui County, Hawaii
Status Effectively Banned
Permit Fee Set by annual budget ordinance — contact Planning Dept for current amount
Tax Rate ~18% combined (11% state TAT + 3% county MCTAT + 4% GET)
Day Limit No limit
Renewal Annual
Platform Tax No
Max Fine $20,000 first offense; $10,000/day thereafter

Austin has more favorable STR regulations overall.

Permits & Licensing

Austin charges $450/year (Type 2); $50/year (Type 1 homestead) for STR licensing, while Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount. Austin renewal is annual, and Maui County renewal is annual. Overall, Austin has a more permissive regulatory environment (Legal but Limited) compared to Maui County (Effectively Banned).

Tax Obligations

In Austin, hosts pay 15% Hotel Occupancy Tax (9% city + 6% state). In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). Neither city has automatic platform tax collection — hosts in both markets must handle tax collection and remittance independently.

Day Limits & Restrictions

Neither city imposes an annual day limit on short-term rentals, giving hosts year-round flexibility.

Fines & Enforcement

Hosts operating without a permit in Austin face penalties including $500–$2,000/violation; license revocation possible. In Maui County, violations can result in $20,000 first offense; $10,000/day thereafter. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

Austin Overview

Type 1 (owner-occupied) is allowed citywide. Type 2 (non-owner-occupied) licenses are no longer issued in residential areas — existing Type 2 licenses expire April 2027.

Contact: Austin Code Department — 3-1-1 or (512) 974-2000

Full Austin guide →

Maui County Overview

Ordinance 5909 (signed Dec 2025) phases out all apartment-zoned vacation rentals — STR use must cease by Jan 1, 2029 in West Maui and Jan 1, 2031 elsewhere. Existing STRH and B&B permits remain but are capped. Legal challenges are pending.

Contact: Planning Dept., Current Planning Division — (808) 270-8205

Full Maui County guide →

Frequently Asked Questions

Is it easier to Airbnb in Austin or Maui County?
Austin is classified as "Legal but Limited" while Maui County is "Effectively Banned." Austin's permit fee is $450/year (Type 2); $50/year (Type 1 homestead) compared to Set by annual budget ordinance — contact Planning Dept for current amount in Maui County. Overall, Austin has a more host-friendly regulatory environment.
Which city has higher STR taxes — Austin or Maui County?
Austin charges 15% Hotel Occupancy Tax (9% city + 6% state), while Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET).
Which city has stricter fines for illegal short-term rentals?
Austin: $500–$2,000/violation; license revocation possible. Maui County: $20,000 first offense; $10,000/day thereafter. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Austin and Maui County have day limits for Airbnb?
Austin has no annual day limit. Maui County has no annual day limit.
Which city is better for first-time Airbnb hosts — Austin or Maui County?
For new hosts, consider the total cost of entry: Austin charges $450/year (Type 2); $50/year (Type 1 homestead) for permits with 15% Hotel Occupancy Tax (9% city + 6% state) in taxes. Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount with ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). Neither city offers automatic platform tax collection, so plan for manual tax remittance.