Maui County vs Tampa

Hawaii Effectively Banned | Florida 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
Tampa, Florida
Status Legal with Permit
Permit Fee $50 DBPR application + $170/year state license; county Business Tax Receipt required
Tax Rate ~13.5% combined (6% county tourist dev. + 6% state sales + 1.5% surtax)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine Daily compounding fines for violations; amounts vary by infraction

Tampa 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 Tampa charges $50 DBPR application + $170/year state license; county Business Tax Receipt required. Maui County renewal is annual, and Tampa renewal is annual. Overall, Tampa 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 Tampa, hosts pay ~13.5% combined (6% county tourist dev. + 6% state sales + 1.5% surtax). A key difference: platforms like Airbnb automatically collect taxes in Tampa, 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 Maui County face penalties including $20,000 first offense; $10,000/day thereafter. In Tampa, violations can result in Daily compounding fines for violations; amounts vary by infraction. 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 →

Tampa Overview

No city-specific STR ordinance — state DBPR license and county Business Tax Receipt are primary requirements. Florida's 2011 preemption law limits local restrictions. STRs generally allowed in commercial and mixed-use zones.

Contact: Tampa Land Development Coordination — (813) 274-3100

Full Tampa guide →

Frequently Asked Questions

Is it easier to Airbnb in Maui County or Tampa?
Maui County is classified as "Effectively Banned" while Tampa is "Legal with Permit." Maui County's permit fee is Set by annual budget ordinance — contact Planning Dept for current amount compared to $50 DBPR application + $170/year state license; county Business Tax Receipt required in Tampa. Overall, Tampa has a more host-friendly regulatory environment.
Which city has higher STR taxes — Maui County or Tampa?
Maui County charges ~18% combined (11% state TAT + 3% county MCTAT + 4% GET), while Tampa charges ~13.5% combined (6% county tourist dev. + 6% state sales + 1.5% surtax). Notably, Tampa 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. Tampa: Daily compounding fines for violations; amounts vary by infraction. Both cities actively enforce STR regulations, so proper licensing is essential.
Do Maui County and Tampa have day limits for Airbnb?
Maui County has no annual day limit. Tampa has no annual day limit.
Which city is better for first-time Airbnb hosts — Maui County or Tampa?
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. Tampa charges $50 DBPR application + $170/year state license; county Business Tax Receipt required with ~13.5% combined (6% county tourist dev. + 6% state sales + 1.5% surtax). Automatic tax collection in Tampa makes compliance easier for beginners.