Maui County vs Philadelphia

Hawaii Effectively Banned | Pennsylvania Legal with Permit

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

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
Philadelphia, Pennsylvania
Status Legal with Permit
Permit Fee $50 Limited Lodging license
Tax Rate 8.5% Hotel Tax + sales tax
Day Limit 180 days/year
Renewal Annual
Platform Tax Yes
Max Fine $300/day for unlicensed rental

Philadelphia has more favorable STR regulations overall.

Permits & Licensing

Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount for STR licensing, while Philadelphia charges $50 Limited Lodging license. Maui County renewal is annual, and Philadelphia renewal is annual. Overall, Philadelphia has a more permissive regulatory environment (Legal with Permit) compared to Maui County (Effectively Banned).

Tax Obligations

In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). In Philadelphia, hosts pay 8.5% Hotel Tax + sales tax. A key difference: platforms like Airbnb automatically collect taxes in Philadelphia, but hosts in Maui County must collect and remit taxes themselves — a significant operational burden.

Day Limits & Restrictions

Philadelphia imposes a 180-night annual limit, while Maui County has no annual cap — a significant advantage for high-volume hosts.

Fines & Enforcement

Hosts operating without a permit in Maui County face penalties including $20,000 first offense; $10,000/day thereafter. In Philadelphia, violations can result in $300/day for unlicensed rental. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

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 →

Philadelphia Overview

Limited Lodging license required. Primary residence only, capped at 180 days/year for unhosted rentals. Hosted (owner-present) stays have no day cap. Must carry liability insurance.

Contact: Philadelphia L&I — (215) 686-2463

Full Philadelphia guide →

Frequently Asked Questions

Is it easier to Airbnb in Maui County or Philadelphia?
Maui County is classified as "Effectively Banned" while Philadelphia is "Legal with Permit." Maui County's permit fee is Set by annual budget ordinance — contact Planning Dept for current amount compared to $50 Limited Lodging license in Philadelphia. Overall, Philadelphia has a more host-friendly regulatory environment.
Which city has higher STR taxes — Maui County or Philadelphia?
Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET), while Philadelphia charges 8.5% Hotel Tax + sales tax. Notably, Philadelphia 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?
Maui County: $20,000 first offense; $10,000/day thereafter. Philadelphia: $300/day for unlicensed rental. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Maui County and Philadelphia have day limits for Airbnb?
Maui County has no annual day limit. Philadelphia limits STRs to 180 nights per year.
Which city is better for first-time Airbnb hosts — Maui County or Philadelphia?
For new hosts, consider the total cost of entry: Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount for permits with ~18% combined (11% state TAT + 3% county MCTAT + 4% GET) in taxes. Philadelphia charges $50 Limited Lodging license with 8.5% Hotel Tax + sales tax. Automatic tax collection in Philadelphia makes compliance easier for beginners.