Cities Where Airbnb Collects Taxes Automatically

In these cities, platforms like Airbnb and VRBO automatically collect and remit occupancy taxes on behalf of hosts. (43 cities)

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

Automatic platform tax collection is a major convenience for hosts. In these cities, Airbnb, VRBO, and similar platforms handle the calculation, collection, and remittance of local occupancy and tourism taxes on every booking. This eliminates one of the most complex compliance burdens for hosts — no need to register for a separate tax account, calculate rates, or file periodic tax returns for platform bookings. However, hosts should still verify that all required taxes are being collected and maintain their own records, as platform agreements may not cover every applicable tax.

43
Cities
26
States
43
Platform Tax
9
With Day Limits
City Status
Asheville, North Carolina Restricted
Atlanta, Georgia (WC) Legal with Permit
Baltimore, Maryland Legal but Limited
Boston, Massachusetts (WC) Legal but Limited
Charlotte, North Carolina Legal with Permit
Chicago, Illinois Legal but Limited
Columbus, Ohio Legal with Permit
Denver, Colorado Legal with Permit
Detroit, Michigan Legal but Limited
Fort Lauderdale, Florida Legal with Permit
Gatlinburg, Tennessee Legal with Permit
Houston, Texas (WC) Legal with Permit
Indianapolis, Indiana Legal with Permit
Jersey City, New Jersey Restricted
Key West, Florida Restricted
Las Vegas, Nevada Legal but Limited
Los Angeles, California (WC) Legal but Limited
Miami, Florida (WC) Restricted
Milwaukee, Wisconsin Legal with Permit
Minneapolis, Minnesota Legal with Permit
Nashville, Tennessee Legal but Limited
New Orleans, Louisiana Restricted
New York City, New York (WC) Effectively Banned
Orlando, Florida Restricted
Palm Springs, California Legal but Limited
Park City, Utah Legal with Permit
Philadelphia, Pennsylvania (WC) Legal with Permit
Phoenix, Arizona Legal with Permit
Pittsburgh, Pennsylvania Legal with Permit
Portland, Oregon Legal but Limited
Raleigh, North Carolina Legal with Permit
Sacramento, California Legal with Permit
Salt Lake City, Utah Effectively Banned
San Antonio, Texas (WC) Legal with Permit
San Diego, California Legal with Permit
San Francisco, California (WC) Legal but Limited
Santa Fe, New Mexico Legal but Limited
Savannah, Georgia Legal with Permit
Scottsdale, Arizona Legal with Permit
Seattle, Washington (WC) Legal with Permit
Sedona, Arizona Legal with Permit
Tampa, Florida Legal with Permit
Washington DC, District of Columbia Legal but Limited

City-by-City Highlights

Asheville, North Carolina Restricted

Whole-dwelling STRs banned in most zones since 2018; only allowed in resort zoning districts. Owner-occupied homestays (max 2 guest rooms, host must live on-site) are permitted in residential zones with a permit.

Permit: $200 homestay permit fee Tax: ~16.75% combined (4.75% state sales + 6% county occupancy + 6% city occupancy) Max fine: $500/day for violations

Atlanta, Georgia Legal with Permit

Owner-occupied and investor-owned units both allowed with a Short-Term Rental License. Must pass fire inspection and provide 24/7 local contact.

Permit: $150/year Tax: 8% Hotel/Motel Tax + sales tax Max fine: $1,000/day for operating without permit

Baltimore, Maryland Legal but Limited

Primary residence required; max two licenses per host. Stays must be under 90 consecutive nights. Must pass home inspection.

Permit: $200 biennial license fee per dwelling unit Tax: 9.5% Baltimore Hotel Tax + 6% state lodging tax Max fine: $500/violation for unlicensed operation; up to $1,000 for state registration violations

Boston, Massachusetts Legal but Limited

Only primary-residence units may be listed as STRs. Investor-owned (non-owner-occupied) short-term rentals are prohibited. Must register with the city and carry $1M liability insurance.

Permit: $25 registration fee Tax: 6.5% state excise + 6% city convention center tax Max fine: $300/day for unregistered listing

Charlotte, North Carolina Legal with Permit

Charlotte removed STR-specific zoning regulations from its UDO in April 2022, making it one of NC's most permissive markets. Hosts must still obtain a business license and register for Mecklenburg County room occupancy tax.

Permit: Business license required; contact city for current fee Tax: ~15.25% combined (7.25% state+local sales + 8% Mecklenburg County room occupancy tax) Max fine: $500/day for continued non-compliance

Chicago, Illinois Legal but Limited

Must be host's primary residence; buildings with 5+ units limited to no more than 6 STR units; Restricted Residential Zones and Prohibited Buildings List apply. $1M commercial general liability insurance required.

Permit: $250 annual registration fee Tax: 10.5% combined city tax (4.5% Hotel Accommodations + 6% Shared Housing Surcharge) + 1% Cook County Max fine: $1,500–$5,000 per offense; each day is a separate offense

Columbus, Ohio Legal with Permit

Governed by Columbus Code Chapter 598; BCI background check required. Properties must be in eligible zoning district.

Permit: $75/year (primary residence); $150/year (non-primary) Tax: 5.1% Columbus lodging excise tax + 7.5% Ohio sales tax Max fine: Up to $250 fine and/or 30 days imprisonment per violation

Denver, Colorado Legal with Permit

Only primary residences may be used as STRs. Hosts must obtain a Short-Term Rental license. No cap on rental days. Accessory dwelling units on the same lot are also eligible.

Permit: $100 license fee Tax: 10.75% Lodger's Tax (combined city/county/state) Max fine: $999/day for unlicensed operation

Detroit, Michigan Legal but Limited

90-day annual rental cap; max 10 guests at any time; principal residence requirement. Liability insurance required and properties must pass safety inspection.

Permit: $500 annual license fee Tax: 6% Michigan use tax + 6% Detroit Accommodations Tax (12% combined) Limit: 90 days/year Max fine: Up to $1,000–$1,200 per violation for unlicensed operation

Fort Lauderdale, Florida Legal with Permit

Annual registration and Certificate of Compliance required. Occupancy capped at 2 persons per bedroom. Florida DBPR state license also required.

Permit: $350 initial registration; $80–$160/year renewal Tax: ~13% combined (6% county tourist dev. + 6% state sales + 1% surtax) Max fine: $250/uncontested violation; up to $15,000/day during suspension

Gatlinburg, Tennessee Legal with Permit

Tourist Residency Permit required with annual inspection. STRs prohibited in R-1A and R-2A zones. Properties over 3 stories or 12+ occupants require sprinkler systems.

Permit: $200 (2-bedroom or fewer); $75 per additional bedroom Tax: 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax Max fine: $50/day per violation; permit suspension/revocation possible

Houston, Texas Legal with Permit

Houston has no zoning code, so STRs are broadly permitted. Hosts must register, collect HOT, and meet fire-safety and parking standards. Deed-restricted communities may impose additional restrictions.

Permit: $90 registration fee Tax: 13% Hotel Occupancy Tax (7% city + 6% state) Max fine: $500/day for non-compliance

Indianapolis, Indiana Legal with Permit

Indiana state law prevents municipalities from banning STRs but allows permitting. Hosts must collect and remit gross retail tax and Marion County innkeeper's tax.

Permit: $150 one-time registration fee per property Tax: 7% Indiana sales tax + 10% Marion County innkeeper's tax (17% combined) Max fine: Up to $500 per violation; permit revocation after three violations

Jersey City, New Jersey Restricted

Adopted after 2019 voter referendum. Owner-occupied only — tenants and rent-controlled units prohibited. Unhosted stays capped at 60 nights/year. Only buildings with fewer than 4 units eligible.

Permit: $250 initial application + $200 annual renewal Tax: 6% municipal occupancy tax + 6.625% state sales + 5% state occupancy fee Limit: 60 days/year Max fine: $1,500–$2,000 first offense; up to $5,000+ for repeat violations

Key West, Florida Restricted

Moratorium on new transient rental licenses — only grandfathered properties may operate STRs under 28 days. Existing licenses are property-specific and command $400K+ on the secondary market. Florida DBPR state license also required.

Permit: $150 Business Tax Receipt + $110 Transient Manager License + fire inspection fee Tax: 12.5% combined (5% county tourist dev. + 7.5% state sales) Max fine: Up to $5,000/violation and 60 days imprisonment; each day is separate

Las Vegas, Nevada Legal but Limited

Only owner-occupied (hosted) rentals are permitted; the owner must reside on-site during each rental day. Properties must be at least 660 feet from another STR and 2,500 feet from a resort hotel. Limited to 3 bedrooms max. Requires $500,000 liability insurance.

Permit: $500/year (business license + Conditional Use Verification) Tax: 13% Transient Occupancy Tax (Clark County) Max fine: $1,000–$10,000 for unlicensed operation

Los Angeles, California Legal but Limited

Home-Sharing Ordinance limits STRs to primary residences with a 120-day annual cap (extendable with Enhanced Plan). Registration required. RSO (rent-stabilized) units generally prohibited.

Permit: $89 registration fee + $850 annual platform fee Tax: 14% Transient Occupancy Tax Limit: 120 days/year Max fine: $2,000–$5,000/violation (up to triple for repeat offenses)

Miami, Florida Restricted

STRs restricted to commercially zoned or mixed-use areas. Single-family residential neighborhoods generally prohibit STRs. State preemption law limits some local regulations. Both city Certificate of Use and state DBPR license required.

Permit: $150 city certificate + state DBPR license fee Tax: 13% (6% state + 5% county tourist dev. + 2% city resort tax) Max fine: $20,000 lien per violation by code enforcement

Milwaukee, Wisconsin Legal with Permit

Tourist Rooming House license required for rentals under one month. Properties must pass safety inspection for building code and fire safety compliance before license is issued.

Permit: $110 annual license + $300 one-time pre-inspection fee Tax: 5% state sales + 3% county room tax + 7% city room tax (15% combined) Max fine: $150–$500 first offense; steeper fines and permit revocation for repeat offenses

Minneapolis, Minnesota Legal with Permit

Owners limited to one STR property plus their homesteaded residence; buildings with 20+ units capped at 10% STR units. $300,000 liability insurance and neighbor notification required.

Permit: $64 short-term rental registration fee Tax: 6.875% state sales tax + up to 3% Minneapolis entertainment tax (~10% combined) Max fine: Up to $2,000 per violation; license revocation for repeated offenses

Nashville, Tennessee Legal but Limited

Owner-occupied permits allowed in all zones. Non-owner-occupied permits frozen — no new applications accepted in most residential zones since 2015. Existing non-owner permits are non-transferable.

Permit: $313 permit fee Tax: 6% Short-Term Rental Property Tax + state/local sales tax Max fine: $50/day for operating without permit; civil penalties up to $500,000 for repeated violations

New Orleans, Louisiana Restricted

Heavily restricted: French Quarter is banned (except parts of Bourbon St), permits limited to owner's primary residence via lottery, CSTR permits frozen since 2023, and one STR per block density cap applies.

Permit: NSTR ~$50 application (lottery); CSTR $1,000/year Tax: 5% sales tax + 6.75% occupancy tax + $5–$12/night occupancy fee Max fine: $1,000/violation; platforms fined $1,000/day per illegal listing

New York City, New York Effectively Banned

Local Law 18 (2023) requires hosts to register with OSE, be present during stays, and limits guests to 2. Entire-apartment rentals under 30 days are effectively banned. Only hosted stays with the owner present are permitted.

Permit: $145 registration fee (OSE) Tax: 5.875% hotel room occupancy tax + state/city sales tax Max fine: $5,000 first offense; up to $7,500 for subsequent violations

Orlando, Florida Restricted

STRs are prohibited in most single-family residential zoning districts. Allowed in tourist-commercial zones and some mixed-use areas. Florida state law preempts local bans enacted after June 2011, creating a complex legal landscape.

Permit: $100 city permit + state DBPR license Tax: 12.5% (6% state + 6% county tourist dev. + 0.5% city) Max fine: $250–$500/day for code violations

Palm Springs, California Legal but Limited

Limited to 26 rental contracts per year (28 nights or shorter each). Neighborhood density cap of 20% — multiple neighborhoods already at capacity. One permit per owner; occupancy based on bedroom count. $500,000 liability insurance required.

Permit: $1,072/year Vacation Rental Certificate; $642/year Junior Certificate Tax: 12.5% combined (11.5% TOT + 1% TBID) Max fine: $5,000 for operating without certificate + permanent ineligibility; 3 violations = 2-year suspension

Park City, Utah Legal with Permit

Nightly Rental License required; only certain zones allow STRs (e.g., Old Town, Canyons Village). Areas like Prospector and Meadows Estates prohibit nightly rentals. Must pass building inspection and designate 24/7 local contact.

Permit: $149 administrative fee + $28.74/bedroom (annual) Tax: ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT) Max fine: Daily fines per violation; license revocation for repeat offenses

Philadelphia, Pennsylvania Legal with Permit

Limited Lodging license required. Primary residence only, capped at 180 days/year for unhosted rentals. Hosted (owner-present) stays have no day cap. Must carry liability insurance.

Permit: $50 Limited Lodging license Tax: 8.5% Hotel Tax + sales tax Limit: 180 days/year Max fine: $300/day for unlicensed rental

Phoenix, Arizona Legal with Permit

Arizona SB 1168 (2022) grants cities enhanced enforcement while SB 1350 (2016) preempts outright bans. Phoenix requires STR permit, $500K liability insurance, neighbor notification, and prohibits STR use of accessory dwelling units.

Permit: $250/year (non-refundable) Tax: ~12.57% combined transient lodging tax (state + county + city) Max fine: $500 first violation; $1,000 second; $3,500 third; 12-month suspension after 3 violations

Pittsburgh, Pennsylvania Legal with Permit

Rental Permit Program launched December 2024. No day caps or per-owner unit limits. All rental properties must register and pass inspection.

Permit: $35.50/unit ($16 registration + $5.50 inspection + $14 dwelling unit inspection) Tax: 13% combined (7% Allegheny County hotel tax + 6% state hotel occupancy tax) Max fine: $500/unit/month for operating without permit

Portland, Oregon Legal but Limited

Only accessory (hosted) short-term rentals allowed; resident must occupy the dwelling at least 270 days/year. Type A permits allow up to 2 bedrooms and 5 guests. Whole-home unhosted rentals are prohibited.

Permit: $65 (Type A single dwelling); $105 (Type A multi-dwelling) Tax: 11.5% Transient Lodging Tax (6% city + 5.5% county) + 3% TID + 1.5% state Max fine: Up to $26,201 across five violation types; permit revocation with 2-year ban

Raleigh, North Carolina Legal with Permit

STRs allowed as limited use in residential and mixed-use zones. Standard permit limits hosting to 120 days/year; Extended Home-Sharing permit allows 365 days. Zoning permit number must be displayed on all advertisements.

Permit: ~$194 initial zoning permit; ~$86 annual renewal Tax: ~13% combined (7% state+local sales + 6% Wake County room occupancy tax) Limit: 120 days/year Max fine: $100–$500/day for violations; permit revocation possible

Sacramento, California Legal with Permit

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.

Permit: $230 initial application; $160 annual renewal; $54 annual Business Operations Tax Tax: 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments Limit: 90 days/year Max fine: Contact city for current details

Salt Lake City, Utah Effectively Banned

Traditional STRs (Airbnb-style) are prohibited in all residential zones. Short-term lodging is only permitted in downtown and mixed-use zoning districts, where operators must meet hotel/motel-class licensing and building standards.

Permit: Contact city for current details Tax: ~12.17% combined (state + local sales + county TRT + municipal TRT) Max fine: Contact city for current details; violations may incur daily fines

San Antonio, Texas Legal with Permit

Two-tier permit system (Type 1 owner-occupied, Type 2 investment). Type 2 STRs capped at 12.5% of housing per blockface; platforms must remove listings without valid permit numbers.

Permit: Type 1 $300/3 years; Type 2 $450/3 years; $200 application fee Tax: 16.75% Hotel Occupancy Tax (6% state + 9% city + 1.75% county) Max fine: Up to $500 per offense; each day is a separate violation; permit revocation up to 3 years

San Diego, California Legal with Permit

Four-tier license system with caps: Tier 3 limited to 1% of housing units; Tier 4 (Mission Beach) capped at 30% and at capacity. Only one license per host; licenses are non-transferable.

Permit: Tier 1: $226; Tier 2: $317; Tier 3/4: $1,170 (includes application + license) Tax: 11.75%–13.75% TOT (varies by zone proximity to Convention Center) Limit: 20 days/year Max fine: $1,000 per violation; criminal misdemeanor charges for continued violations

San Francisco, California Legal but Limited

Primary residence only, with a 90-day cap on unhosted stays (unlimited for hosted stays). Hosts must register, carry $500K liability insurance, and pass a fire/safety inspection. Rent-controlled units face additional restrictions.

Permit: $450 registration fee Tax: 14% Transient Occupancy Tax Limit: 90 days/year Max fine: $1,000/day for illegal hosting

Santa Fe, New Mexico Legal but Limited

Residential zone STRs capped at 1,000 citywide permits; one per person; must be 50+ feet from another STR. Rentals limited to once per 7-day period (except Nov 15–Jan 15). Local operator must respond within 1 hour.

Permit: $100 one-time application + $325/year permit and business license Tax: ~8.44% gross receipts tax + 7.1% lodgers' tax Max fine: Up to $500/day for operating without permit

Savannah, Georgia Legal with Permit

STVRs permitted within Downtown, Victorian, and Streetcar historic district overlay zones, plus select commercial/agriculture zones. 20% per-ward cap applies to non-owner-occupied parcels in historic districts.

Permit: $400 initial application; $250/year renewal Tax: 8% local hotel/motel tax + 7% state sales tax Max fine: Fine per violation; 3 violations in 12 months triggers certificate revocation

Scottsdale, Arizona Legal with Permit

Ordinance 4566 caps occupancy at 6 adults plus dependent children, requires 1 off-street parking space per bedroom, $500K liability insurance, and neighbor notification within 30 days. Special events and commercial uses prohibited.

Permit: $250/year Tax: ~14.27% combined transient occupancy tax (state + county + city) Max fine: $500 first violation; $1,000 second; $3,500 third; license suspension after 3 in 12 months

Seattle, Washington Legal with Permit

Both owner-occupied and non-owner-occupied units may be licensed. Operators may list up to 2 units. A platform license is also required for listing sites. Must collect and remit all applicable lodging taxes.

Permit: $75/year short-term rental operator license Tax: 15.6% combined lodging tax (state + county + city) Max fine: $500/day for operating without a license

Sedona, Arizona Legal with Permit

Sedona straddles Yavapai and Coconino counties, so tax rates vary. Each unit needs its own permit. Special events (weddings, retreats) strictly prohibited. 24/7 complaint hotline: (928) 203-5110.

Permit: $210/year Tax: 13.3%–13.9% combined (varies by county portion — Yavapai vs Coconino) Max fine: $500 first violation; $1,000 second; $3,500 third; up to $1,000/month without permit

Tampa, Florida Legal with Permit

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.

Permit: $50 DBPR application + $170/year state license; county Business Tax Receipt required Tax: ~13.5% combined (6% county tourist dev. + 6% state sales + 1.5% surtax) Max fine: Daily compounding fines for violations; amounts vary by infraction

Washington DC, District of Columbia Legal but Limited

Primary residence only (must qualify for Homestead Deduction). Hosted stays have no day cap. Vacation rentals (unhosted) capped at 90 nights/year. Must carry $250K liability insurance.

Permit: $104.50 for 2-year license Tax: 14.5% combined (sales tax on accommodations + transient lodging tax) Limit: 90 days/year Max fine: $500 first violation; $2,000 second; $6,000 third + license revocation

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