How often do STR regulations change?

Short-term rental regulations change frequently as cities adapt their policies. We verify our data against official .gov sources and update regularly, but always confirm current requirements with your local government before listing.

Cities Where Hosts Must Collect Taxes Themselves

Q: How many US cities have regulations for short-term rentals?

Based on our database of 49 major US cities, 6 cities match the criteria for this guide: In these cities, Airbnb and VRBO do NOT automatically collect taxes. Hosts are personally responsible for tax collection and remittance.

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.

In these cities, the full tax compliance burden falls on you as the host. Platforms like Airbnb do not automatically collect or remit local occupancy taxes, meaning you must register with the local tax authority, calculate the correct tax on each booking, collect it from guests (either by building it into your nightly rate or adding it separately), and file periodic tax returns. Failure to collect and remit taxes can result in back taxes, penalties, and interest — sometimes exceeding the fines for operating without a permit. Many hosts in these markets use short-term rental accounting software or hire a local CPA to stay compliant.

Cities

States

Platform Tax

With Day Limits

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

City-by-City Highlights

Austin, Texas Legal but Limited

Type 1 (owner-occupied) is allowed citywide. Type 2 (non-owner-occupied) licenses are no longer issued in residential areas — existing Type 2 licenses expire April 2027.

Permit: $450/year (Type 2); $50/year (Type 1 homestead) Tax: 15% Hotel Occupancy Tax (9% city + 6% state) Max fine: $500–$2,000/violation; license revocation possible

Charleston, South Carolina Restricted

Whole-house STRs are effectively banned; at least one full-time resident must sleep on-site each night. Max 4 adult guests. Charleston is one of the few U.S. cities that criminally prosecutes illegal STR operators. $1M liability insurance required.

Permit: $250 (24–72 nights/yr) or $1,500 (72+ nights/yr) + $200 zoning review fee Tax: ~14% combined (5% state sales + 2% state accommodations + 2% county + 2% city + local option taxes) Max fine: Up to $1,087/day or 30 days jail; criminal prosecution possible

Dallas, Texas Restricted

Dallas banned non-owner-occupied STRs in residential single-family zoning districts effective April 2023. Owner-occupied or 'hosted' stays and multifamily/commercial zoning remain allowed with registration.

Permit: $285 registration fee Tax: 13% Hotel Occupancy Tax (7% city + 6% state) Max fine: $500–$2,000/violation

Honolulu, Hawaii Restricted

STRs limited to resort-zoned and eligible apartment-zoned areas. Hosts must register as B&B (owner-occupied, max 2 guest rooms) or TVU (whole-home in eligible zones). Registrations are non-transferable.

Permit: $1,000 initial registration; $500 annual renewal Tax: ~18.5% combined (11% state TAT + 3% county TAT surcharge + 4.5% GET) Max fine: $10,000/day for recurring violations; $5,000 initial fine

Kansas City, Missouri Legal with Permit

Short-term rental permits required for all listings. Both owner-occupied and investor-owned properties are eligible. Must maintain guest registry and provide local emergency contact within 30 minutes.

Permit: $250/year permit fee Tax: 7.5% Transient Guest Tax + sales tax Max fine: $500/offense for operating without permit

Maui County, Hawaii Effectively Banned

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.

Permit: Set by annual budget ordinance — contact Planning Dept for current amount Tax: ~18% combined (11% state TAT + 3% county MCTAT + 4% GET) Max fine: $20,000 first offense; $10,000/day thereafter