Cities Where Hosts Must Collect Taxes Themselves

In these cities, Airbnb and VRBO do NOT automatically collect taxes. Hosts are personally responsible for tax collection and remittance. (6 cities)

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

City	Status	Permit Fee	Tax Rate	Day 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
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
Dallas, Texas (WC)	Restricted	$285 registration fee	13% Hotel Occupancy Tax (7% city + 6% state)	No limit
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
Kansas City, Missouri (WC)	Legal with Permit	$250/year permit fee	7.5% Transient Guest Tax + sales 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