| Honolulu, Hawaii | Restricted | $1,000 initial registration; $500 annual renewal | ~18.5% combined (11% state TAT + 3% county TAT surcharge + 4.5% GET) | No limit |
| Palm Springs, California | Legal but Limited | $1,072/year Vacation Rental Certificate; $642/year Junior Certificate | 12.5% combined (11.5% TOT + 1% TBID) | No limit |
| Boston, Massachusetts (WC) | Legal but Limited | $25 registration fee | 6.5% state excise + 6% city convention center tax | No limit |
| Pittsburgh, Pennsylvania | Legal with Permit | $35.50/unit ($16 registration + $5.50 inspection + $14 dwelling unit inspection) | 13% combined (7% Allegheny County hotel tax + 6% state hotel occupancy tax) | No limit |
| New Orleans, Louisiana | Restricted | NSTR ~$50 application (lottery); CSTR $1,000/year | 5% sales tax + 6.75% occupancy tax + $5–$12/night occupancy fee | No limit |
| Philadelphia, Pennsylvania (WC) | Legal with Permit | $50 Limited Lodging license | 8.5% Hotel Tax + sales tax | 180 days |
| Tampa, Florida | Legal with Permit | $50 DBPR application + $170/year state license; county Business Tax Receipt required | ~13.5% combined (6% county tourist dev. + 6% state sales + 1.5% surtax) | No limit |
| Minneapolis, Minnesota | Legal with Permit | $64 short-term rental registration fee | 6.875% state sales tax + up to 3% Minneapolis entertainment tax (~10% combined) | No limit |
| Portland, Oregon | Legal but Limited | $65 (Type A single dwelling); $105 (Type A multi-dwelling) | 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state | No limit |
| Columbus, Ohio | Legal with Permit | $75/year (primary residence); $150/year (non-primary) | 5.1% Columbus lodging excise tax + 7.5% Ohio sales tax | No limit |
| Seattle, Washington (WC) | Legal with Permit | $75/year short-term rental operator license | 15.6% combined lodging tax (state + county + city) | No limit |
| Los Angeles, California (WC) | Legal but Limited | $89 registration fee + $850 annual platform fee | 14% Transient Occupancy Tax | 120 days |
| Houston, Texas (WC) | Legal with Permit | $90 registration fee | 13% Hotel Occupancy Tax (7% city + 6% state) | No limit |
| Denver, Colorado | Legal with Permit | $100 license fee | 10.75% Lodger's Tax (combined city/county/state) | No limit |
| Orlando, Florida | Restricted | $100 city permit + state DBPR license | 12.5% (6% state + 6% county tourist dev. + 0.5% city) | No limit |
| Santa Fe, New Mexico | Legal but Limited | $100 one-time application + $325/year permit and business license | ~8.44% gross receipts tax + 7.1% lodgers' tax | No limit |
| Washington DC, District of Columbia | Legal but Limited | $104.50 for 2-year license | 14.5% combined (sales tax on accommodations + transient lodging tax) | 90 days |
| Milwaukee, Wisconsin | Legal with Permit | $110 annual license + $300 one-time pre-inspection fee | 5% state sales + 3% county room tax + 7% city room tax (15% combined) | No limit |
| New York City, New York (WC) | Effectively Banned | $145 registration fee (OSE) | 5.875% hotel room occupancy tax + state/city sales tax | No limit |
| Park City, Utah | Legal with Permit | $149 administrative fee + $28.74/bedroom (annual) | ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT) | No limit |
| Atlanta, Georgia (WC) | Legal with Permit | $150/year | 8% Hotel/Motel Tax + sales tax | No limit |
| Indianapolis, Indiana | Legal with Permit | $150 one-time registration fee per property | 7% Indiana sales tax + 10% Marion County innkeeper's tax (17% combined) | No limit |
| Key West, Florida | Restricted | $150 Business Tax Receipt + $110 Transient Manager License + fire inspection fee | 12.5% combined (5% county tourist dev. + 7.5% state sales) | No limit |
| Miami, Florida (WC) | Restricted | $150 city certificate + state DBPR license fee | 13% (6% state + 5% county tourist dev. + 2% city resort tax) | No limit |
| Raleigh, North Carolina | Legal with Permit | ~$194 initial zoning permit; ~$86 annual renewal | ~13% combined (7% state+local sales + 6% Wake County room occupancy tax) | 120 days |
| Asheville, North Carolina | Restricted | $200 homestay permit fee | ~16.75% combined (4.75% state sales + 6% county occupancy + 6% city occupancy) | No limit |
| Baltimore, Maryland | Legal but Limited | $200 biennial license fee per dwelling unit | 9.5% Baltimore Hotel Tax + 6% state lodging tax | No limit |
| Gatlinburg, Tennessee | Legal with Permit | $200 (2-bedroom or fewer); $75 per additional bedroom | 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax | No limit |
| Sedona, Arizona | Legal with Permit | $210/year | 13.3%–13.9% combined (varies by county portion — Yavapai vs Coconino) | No limit |
| San Diego, California | Legal with Permit | Tier 1: $226; Tier 2: $317; Tier 3/4: $1,170 (includes application + license) | 11.75%–13.75% TOT (varies by zone proximity to Convention Center) | 20 days |
| Sacramento, California | Legal with Permit | $230 initial application; $160 annual renewal; $54 annual Business Operations Tax | 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments | 90 days |
| Charleston, South Carolina | Restricted | $250 (24–72 nights/yr) or $1,500 (72+ nights/yr) + $200 zoning review fee | ~14% combined (5% state sales + 2% state accommodations + 2% county + 2% city + local option taxes) | No limit |
| Chicago, Illinois | Legal but Limited | $250 annual registration fee | 10.5% combined city tax (4.5% Hotel Accommodations + 6% Shared Housing Surcharge) + 1% Cook County | No limit |
| Jersey City, New Jersey | Restricted | $250 initial application + $200 annual renewal | 6% municipal occupancy tax + 6.625% state sales + 5% state occupancy fee | 60 days |
| Kansas City, Missouri (WC) | Legal with Permit | $250/year permit fee | 7.5% Transient Guest Tax + sales tax | No limit |
| Phoenix, Arizona | Legal with Permit | $250/year (non-refundable) | ~12.57% combined transient lodging tax (state + county + city) | No limit |
| Scottsdale, Arizona | Legal with Permit | $250/year | ~14.27% combined transient occupancy tax (state + county + city) | No limit |
| Dallas, Texas (WC) | Restricted | $285 registration fee | 13% Hotel Occupancy Tax (7% city + 6% state) | No limit |
| San Antonio, Texas (WC) | Legal with Permit | Type 1 $300/3 years; Type 2 $450/3 years; $200 application fee | 16.75% Hotel Occupancy Tax (6% state + 9% city + 1.75% county) | No limit |
| Nashville, Tennessee | Legal but Limited | $313 permit fee | 6% Short-Term Rental Property Tax + state/local sales tax | No limit |
| Fort Lauderdale, Florida | Legal with Permit | $350 initial registration; $80–$160/year renewal | ~13% combined (6% county tourist dev. + 6% state sales + 1% surtax) | No limit |
| Savannah, Georgia | Legal with Permit | $400 initial application; $250/year renewal | 8% local hotel/motel tax + 7% state sales tax | No limit |
| Austin, Texas | Legal but Limited | $450/year (Type 2); $50/year (Type 1 homestead) | 15% Hotel Occupancy Tax (9% city + 6% state) | No limit |
| San Francisco, California (WC) | Legal but Limited | $450 registration fee | 14% Transient Occupancy Tax | 90 days |
| Detroit, Michigan | Legal but Limited | $500 annual license fee | 6% Michigan use tax + 6% Detroit Accommodations Tax (12% combined) | 90 days |
| Las Vegas, Nevada | Legal but Limited | $500/year (business license + Conditional Use Verification) | 13% Transient Occupancy Tax (Clark County) | No limit |
| Charlotte, North Carolina | Legal with Permit | Business license required; contact city for current fee | ~15.25% combined (7.25% state+local sales + 8% Mecklenburg County room occupancy tax) | No limit |
| Maui County, Hawaii | Effectively Banned | Set by annual budget ordinance — contact Planning Dept for current amount | ~18% combined (11% state TAT + 3% county MCTAT + 4% GET) | No limit |
| Salt Lake City, Utah | Effectively Banned | Contact city for current details | ~12.17% combined (state + local sales + county TRT + municipal TRT) | No limit |