Columbus vs Maui County

Ohio Legal with Permit | Hawaii Effectively Banned

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

Columbus, Ohio
Status Legal with Permit
Permit Fee $75/year (primary residence); $150/year (non-primary)
Tax Rate 5.1% Columbus lodging excise tax + 7.5% Ohio sales tax
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine Up to $250 fine and/or 30 days imprisonment per violation
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

Columbus has more favorable STR regulations overall.

Permits & Licensing

Columbus charges $75/year (primary residence); $150/year (non-primary) for STR licensing, while Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount. Columbus renewal is annual, and Maui County renewal is annual. Overall, Columbus has a more permissive regulatory environment (Legal with Permit) compared to Maui County (Effectively Banned).

Tax Obligations

In Columbus, hosts pay 5.1% Columbus lodging excise tax + 7.5% Ohio sales tax. In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). A key difference: platforms like Airbnb automatically collect taxes in Columbus, but hosts in Maui County must collect and remit taxes themselves — a significant operational burden.

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 Columbus face penalties including Up to $250 fine and/or 30 days imprisonment per violation. 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.

Columbus Overview

Governed by Columbus Code Chapter 598; BCI background check required. Properties must be in eligible zoning district.

Contact: Dept. of Building and Zoning Services — (614) 645-8366

Full Columbus 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 Columbus or Maui County?
Columbus is classified as "Legal with Permit" while Maui County is "Effectively Banned." Columbus's permit fee is $75/year (primary residence); $150/year (non-primary) compared to Set by annual budget ordinance — contact Planning Dept for current amount in Maui County. Overall, Columbus has a more host-friendly regulatory environment.
Which city has higher STR taxes — Columbus or Maui County?
Columbus charges 5.1% Columbus lodging excise tax + 7.5% Ohio sales tax, while Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). Notably, Columbus benefits from automatic platform tax collection, while hosts in Maui County must handle taxes themselves.
Which city has stricter fines for illegal short-term rentals?
Columbus: Up to $250 fine and/or 30 days imprisonment per violation. Maui County: $20,000 first offense; $10,000/day thereafter. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Columbus and Maui County have day limits for Airbnb?
Columbus has no annual day limit. Maui County has no annual day limit.
Which city is better for first-time Airbnb hosts — Columbus or Maui County?
For new hosts, consider the total cost of entry: Columbus charges $75/year (primary residence); $150/year (non-primary) for permits with 5.1% Columbus lodging excise tax + 7.5% Ohio sales tax 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). Automatic tax collection in Columbus makes compliance easier for beginners.