Maui County vs Sacramento

Hawaii Effectively Banned | California 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
Sacramento, California
Status Legal with Permit
Permit Fee $230 initial application; $160 annual renewal; $54 annual Business Operations Tax
Tax Rate 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments
Day Limit 90 days/year
Renewal Annual
Platform Tax Yes
Max Fine Contact city for current details

Sacramento 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 Sacramento charges $230 initial application; $160 annual renewal; $54 annual Business Operations Tax. Maui County renewal is annual, and Sacramento renewal is annual. Overall, Sacramento 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 Sacramento, hosts pay 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments. A key difference: platforms like Airbnb automatically collect taxes in Sacramento, but hosts in Maui County must collect and remit taxes themselves — a significant operational burden.

Day Limits & Restrictions

Sacramento imposes a 90-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 Sacramento, violations can result in Contact city for current details. 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 →

Sacramento Overview

Host must reside in the property at least 184 nights/year (primary residence requirement); non-primary-residence rentals capped at 90 days/year. Maximum 6 guests at any time.

Contact: Revenue Division, Finance Department — (916) 808-8500

Full Sacramento guide →

Frequently Asked Questions

Is it easier to Airbnb in Maui County or Sacramento?
Maui County is classified as "Effectively Banned" while Sacramento is "Legal with Permit." Maui County's permit fee is Set by annual budget ordinance — contact Planning Dept for current amount compared to $230 initial application; $160 annual renewal; $54 annual Business Operations Tax in Sacramento. Overall, Sacramento has a more host-friendly regulatory environment.
Which city has higher STR taxes — Maui County or Sacramento?
Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET), while Sacramento charges 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments. Notably, Sacramento 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. Sacramento: Contact city for current details. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Maui County and Sacramento have day limits for Airbnb?
Maui County has no annual day limit. Sacramento limits STRs to 90 nights per year.
Which city is better for first-time Airbnb hosts — Maui County or Sacramento?
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. Sacramento charges $230 initial application; $160 annual renewal; $54 annual Business Operations Tax with 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments. Automatic tax collection in Sacramento makes compliance easier for beginners.