Key West vs Maui County

Florida Restricted | Hawaii Effectively Banned

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

Key West, Florida
Status Restricted
Permit Fee $150 Business Tax Receipt + $110 Transient Manager License + fire inspection fee
Tax Rate 12.5% combined (5% county tourist dev. + 7.5% state sales)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine Up to $5,000/violation and 60 days imprisonment; each day is separate
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

Key West has more favorable STR regulations overall.

Key West Overview

Moratorium on new transient rental licenses — only grandfathered properties may operate STRs under 28 days. Existing licenses are property-specific and command $400K+ on the secondary market. Florida DBPR state license also required.

Full Key West 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.

Full Maui County guide →

Frequently Asked Questions

Is it easier to Airbnb in Key West or Maui County?
Key West is classified as "Restricted" while Maui County is "Effectively Banned." Key West's permit fee is $150 Business Tax Receipt + $110 Transient Manager License + fire inspection fee compared to Set by annual budget ordinance — contact Planning Dept for current amount in Maui County.
Which city has higher STR taxes — Key West or Maui County?
Key West charges 12.5% combined (5% county tourist dev. + 7.5% state sales), while Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). Compare the full breakdown in the table above.
Which city has stricter fines for illegal short-term rentals?
Key West: Up to $5,000/violation and 60 days imprisonment; each day is separate. Maui County: $20,000 first offense; $10,000/day thereafter.