# STRWatch — full corpus > City-level US short-term-rental regulations, 50 markets, checked against official sources. > Latest check date in this corpus: 2026-10-02. Canonical per-city pages: https://strwatch.ai/{slug}/ > Free to use and cite with attribution to STRWatch (strwatch.ai). Educational information, not legal advice. Every requirement and tax entry links an official source URL; each city record carries a sources-checked date (review bar: schema validation plus sampled live checks against the linked sources — not a claim-by-claim audit) and an open needs_review list for anything we could not verify rather than guessed. Rules change between checks — verify with the linked authority before acting. --- # Short-term rental rules in New York, NY - Status: **HEAVILY REGULATED** - Last checked: 2026-07-15 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/new-york-ny/ ## Summary In New York City, renting out an entire home or apartment for fewer than 30 consecutive days is illegal in all permanent residential buildings (private dwellings and Class A multiple dwellings), even for owners — whole-unit short-term rentals are only lawful in city-approved Class B (transient) buildings such as hotels. A host may legally offer a short-term rental only if the host is a natural person who permanently occupies the unit, stays in the unit with the guests, hosts no more than two paying guests at a time, and maintains a 'common household' (guests must have free access to the whole unit; no interior door locks that exclude them). Since Local Law 18 of 2022 (verification enforcement began September 5, 2023), such hosts must register with the Mayor's Office of Special Enforcement (OSE) for a $145 non-refundable fee before listing on any platform, and booking services like Airbnb and Vrbo are prohibited from processing transactions for unregistered listings. Rent-stabilized, rent-controlled, NYCHA units, rooming units, and buildings on the owner-initiated Prohibited Buildings List cannot be registered. Registered rentals are subject to New York State/City sales tax (8.875% combined), a $1.50-per-unit-per-day NYC fee (both platform-collected since March 1, 2025), and potentially the city's 5.875% Hotel Room Occupancy Tax, which hosts must collect themselves unless a small-host exemption applies. ## At a glance - Unhosted whole-home rental: No - Hosted rental (host present): Conditional - Primary residence required: Yes - Guest cap: 2 guests - Rules apply to stays under: 30 days Notes: Multiple Dwelling Law § 4(8)(a) defines Class A buildings as for 'permanent residence purposes' (occupancy of 30+ consecutive days by the same person/family); sub-30-day occupancy is permitted only for house guests/lawful boarders living within the household of the permanent occupant, or unpaid occupancy while the occupant is temporarily absent. OSE: hosted rentals require the host to stay in the same unit with no more than 2 paying guests and maintain a common household (guests must have access to all parts of the unit; guest-room keyed locks defeat this). Applies to all permanent residential buildings including owner-occupied 1-2 family homes (NYC Building Code treats them as exclusively long-term residences; hosted+registered rental with up to 2 guests is permitted). Entire-unit STRs are lawful only in Class B multiple dwellings (hotels, lodging houses, etc.), which are exempt from registration, as are rentals of 30+ consecutive days (check-in day counts as day zero, so a 30-night rental is permanent occupancy). No sleeping in cellars, attics, or garages. Prohibited from registration: rent-regulated units (rent control/stabilization, 421-a/J-51, Mitchell-Lama-type HDFC), NYCHA units, rooming units, and buildings on the Prohibited Buildings List. ## Requirements ### Short-Term Rental Registration (Local Law 18) (registration) - Authority: NYC Mayor's Office of Special Enforcement (OSE) - Cost: $145 one-time non-refundable application fee (plus small payment processing fee); renewal fee also $145 - Renewal: 4 years (per OSE rules § 21-06; renewal applications expected to open October 2026) - Official source: https://www.nyc.gov/site/specialenforcement/registration-law/registration.page - Notes: Host must be a natural person and permanent occupant (owner, or tenant not barred by lease); must submit 1 proof of identity + 2 proofs of permanent occupancy from different categories; must disclose all listing URLs/IDs for every booking service and report new listings before use; unit must have no open DOB/HPD/FDNY violations endangering occupants (rules § 21-08); building must not be on the Prohibited Buildings List. Registered hosts must post an egress diagram and the registration certificate in the unit, include the registration number in all ads, and keep rental records for 7 years (Admin Code §§ 26-3103, as enacted by LL18). Registration is non-transferable. ### Hotel Room Occupancy Tax Certificate of Registration / Certificate of Authority (other) - Authority: NYC Department of Finance - Cost: not verified - Official source: https://www.nyc.gov/site/finance/business/business-hotel-room-occupancy-tax.page - Notes: Required only if the host's rental activity makes them a 'hotel' operator: renting more than one room AND either 3+ separate rentals in a year or more than 14 total nights per year. Exempt: hosts renting only one bedroom in their own home; single rentals of up to 14 days or two rentals totaling 14 days or fewer per year; rentals to permanent residents (180+ consecutive days). Certificate of Authority must be obtained and displayed. ### NYS Sales Tax Vendor Registration (Certificate of Authority) (other) - Authority: NYS Department of Taxation and Finance - Cost: not verified - Official source: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/short-term-rental.htm - Notes: Effective March 1, 2025, STR operators must register as sales tax vendors and collect/remit sales tax and the NYC unit fee UNLESS a booking service facilitates all sales (and issues Form ST-155 Booking Service Certificate of Collection or has a public collection agreement), or the operator rents their own property 3 or fewer days per calendar year without a booking service. ## Taxes - **New York State and local sales tax on short-term rental unit occupancy**: 8.875% combined rate in New York City (NYS Pub 718: NYC combined state and local rate is 8⅞%) — applies to Rent for STR occupancy over $2.00 per unit per day, effective March 1, 2025; guest owes state sales tax until 90 consecutive days and NYC local sales tax until 180 consecutive days; platform collects: yes. Source: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/short-term-rental.htm - **New York City short-term rental unit fee**: $1.50 per unit per day — applies to Every short-term rental unit occupancy within NYC, effective March 1, 2025 (guest exempt after 90 consecutive days); state-administered; platform collects: yes. Source: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/short-term-rental.htm - **NYC Hotel Room Occupancy Tax (city-administered)**: 5.875% of rent plus a flat fee of $0.50-$2.00 per room per day depending on daily rent (e.g., $2.00/day where rent is $40+) — applies to Hosts operating as a 'hotel' — more than one room rented AND 3+ rentals or 14+ nights per year; exemptions for one-bedroom-only hosts, up to 14 days/fewer than 3 occasions per year, and 180+ day permanent residents; platform collects: no. Source: https://www.nyc.gov/site/finance/business/business-hotel-room-occupancy-tax.page ## Enforcement - Penalties: Hosts: offering/advertising an unregistered short-term rental — civil penalty up to the lesser of $5,000 or 3x the revenue generated, per violation (Admin Code § 26-3104(a), enacted by Local Law 18 of 2022); registered hosts violating the chapter or OSE rules — up to $5,000 per violation (§ 26-3104(b)); material false statement on an application — up to $1,000 plus revocation (§ 26-3104(c)). Illegal transient use of a permanent dwelling (Admin Code § 28-210.3, OATH/DOB penalty schedule 1 RCNY 102-01): Class 1 (immediately hazardous) standard penalty $5,000, maximum $25,000, default up to $25,000, plus additional daily penalty of $1,000/day up to $45,000 for continued Class 1 violations (§ 28-202.1); Class 2: $2,500 standard/$10,000 maximum. Advertising a Class A unit for unlawful transient occupancy (Multiple Dwelling Law § 121, enforced in NYC by OSE): up to $1,000 first violation, $5,000 second, $7,500 third and subsequent. - Platform liability: Booking services must verify registration (or legal exemption) through OSE's electronic verification system before processing any STR transaction and must file monthly transaction reports (Admin Code § 26-3202, enacted by LL18). Penalties (§ 26-3203): up to $1,500 per unlawful fee-collecting transaction (or up to 3x the fee where the fee amount is established); failure to report — per transaction per reporting period, up to the greater of $1,500 or the platform's total fees collected in the preceding year for that listing. Platforms pay a $2.40-per-listing verification system fee (OSE rules § 22-04). Separately, under NYS Tax Law (Ch. 672/2024 as amended by Ch. 99/2025), booking services are the mandatory collectors of sales tax and the NYC unit fee on facilitated rentals, with vendor liability. - Notes: Verification enforcement began September 5, 2023. Per OSE's enforcement page: as of early June 2025 OSE estimated ~20% of registered listings were offering illegal occupancy and began issuing warning notices; a registration-revocation pilot (Notices of Intent to Revoke, tried at OATH or NYS Supreme Court) began late April 2025; complaint-based and proactive inspections continue; renewals may be denied for revocable conduct. Prohibited Buildings List lets owners bar STRs building-wide; registrations in listed buildings are denied or revoked. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - Council bills to loosen Local Law 18 for owner-occupied one- and two-family homes (Int 0948-2024/Int 1107-2024 — would allow host-absent rentals and up to 4 adult guests in registered 1-2 family homes) died without a vote when the Council term ended December 2025; Councilmember Mercedes Narcisse reintroduced the effort in 2026 as the 'Homeowner Stability and Protection Act' (reported May 2026). Not passed; Mayor Mamdani opposed the 2025 versions and has not committed on the 2026 bill. (Proposed, 2026-05-01) — https://bronx.news12.com/brooklyn-councilmember-introduces-bill-to-reform-short-term-rental-rules-in-nyc - First cycle of OSE short-term rental registration renewals (4-year terms, $145 renewal fee) expected to begin October 2026; OSE may refuse renewal where the host committed acts that are grounds for revocation. (Effective date pending, 2026-10) — https://www.nyc.gov/site/specialenforcement/registration-law/enforcement.page ## Unresolved research items - Host and platform penalty amounts (§§ 26-3104, 26-3203) were verified against the official Local Law 18 of 2022 PDF on nyc.gov; the currently codified Administrative Code text on codelibrary.amlegal.com could not be fetched (HTTP 403), so any post-2022 amendments to those specific sections were not independently confirmed. - Official Legistar record for the 2026 Narcisse 'Homeowner Stability and Protection Act' (successor to Int 0948-2024/Int 1107-2024) could not be fetched (Legistar API returned 403); its intro number, exact introduction date, and committee status rest on news reporting only. - Whether Airbnb/Vrbo voluntarily collect the city-administered NYC Hotel Room Occupancy Tax on registered listings could not be verified; official DOF guidance places the collection duty on hosts/operators, and the 2025 state platform-collection mandate covers only sales tax and the $1.50/day unit fee. - Cost (if any) of the DOF Hotel Room Occupancy Tax Certificate of Registration and the NYS sales tax Certificate of Authority is not stated on the fetched official pages — left null. - The state's $1.50/day 'hotel unit fee' on hotel rooms and the new $1.50/day STR 'unit fee' are distinct but identical amounts; only the STR unit fee is listed in taxes. ## Sources - OSE — Short-Term Rental Registration Law (Local Law 18) overview (official, accessed 2026-07-15): https://www.nyc.gov/site/specialenforcement/registration-law/registration.page - OSE — Tips for Hosting a Legal Short-Term Rental (incl. registration FAQ, $145 fee, 2-guest limit) (official, accessed 2026-07-15): https://www.nyc.gov/site/specialenforcement/registration-law/tips-for-hosts.page - OSE — FAQ for Prospective Hosts (common household, eligibility, Class B, ADUs) (official, accessed 2026-07-15): https://www.nyc.gov/site/specialenforcement/faq/faq-for-prospective-hosts.page - OSE — Enforcement (warning notices, revocation pilot, renewals from October 2026) (official, accessed 2026-07-15): https://www.nyc.gov/site/specialenforcement/registration-law/enforcement.page - OSE — Registration Rules and Laws (Admin Code Title 26 Chapters 31-32) (official, accessed 2026-07-15): https://www.nyc.gov/site/specialenforcement/registration-law/registration-rules-and-laws.page - Local Law 18 of 2022 (full text PDF, Admin Code §§ 26-3101–26-3107, 26-3201–26-3203) (official, accessed 2026-07-15): https://www.nyc.gov/assets/specialenforcement/downloads/pdfs/LL18-of-2022.pdf - OSE — Final Rules Governing Registration and Requirements for Short-Term Rentals ($145 fee, 4-year term, $2.40/listing platform fee) (official, accessed 2026-07-15): https://www.nyc.gov/assets/specialenforcement/downloads/pdfs/FINAL-RULES-GOVERNING-REGISTRATION-AND-REQUIREMENTS-FOR-SHORT-TERM-RENTALS.pdf - NY Multiple Dwelling Law § 4 (Class A definition, permanent residence, boarder allowance) (official, accessed 2026-07-15): https://www.nysenate.gov/legislation/laws/MDW/4 - NY Multiple Dwelling Law § 121 (advertising penalties $1,000/$5,000/$7,500, OSE enforcement) (official, accessed 2026-07-15): https://www.nysenate.gov/legislation/laws/MDW/121 - NYC Department of Finance — Hotel Room Occupancy Tax (rates, STR host FAQ, exemptions) (official, accessed 2026-07-15): https://www.nyc.gov/site/finance/business/business-hotel-room-occupancy-tax.page - NYC DOF Form NYC-HTX 2025 (confirms 5.875% additional tax rate) (official, accessed 2026-07-15): https://www.nyc.gov/assets/finance/downloads/pdf/25pdf/business_tax_forms/nyc-htx_2025.pdf - NYS Tax Dept — Sales tax on short-term rental unit occupancy (effective 3/1/2025; $1.50 NYC unit fee; booking service collection; Ch. 672/2024 & Ch. 99/2025) (official, accessed 2026-07-15): https://www.tax.ny.gov/pubs_and_bulls/publications/sales/short-term-rental.htm - NYS Tax Dept — Summary of 2025 sales and other tax type changes (official, accessed 2026-07-15): https://www.tax.ny.gov/legal/2025/sales-misc-changes.htm - NYS Tax Dept — TB-ST-331 Hotel and Short-Term Rental Unit Occupancy (permanent resident thresholds) (official, accessed 2026-07-15): https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/hotel_and_motel_occupancy.htm - NYS Tax Dept — Publication 718 (NYC combined sales tax rate 8⅞%) (official, accessed 2026-07-15): https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf - NYC DOB — 1 RCNY 102-01 penalty schedule (§ 28-210.3 and § 28-202.1 daily penalties) (official, accessed 2026-07-15): https://www.nyc.gov/assets/buildings/rules/1_RCNY_102-01.pdf - NY Senate — S820 (2025), signed 2/28/2025 as Chapter 99 (STR tax/registry chapter amendment; NYC retains own registry) (official, accessed 2026-07-15): https://www.nysenate.gov/legislation/bills/2025/S820 - Skift — No Vote on NYC Bill to Ease Short-Term Rental Rules (Dec 18, 2025) (news, accessed 2026-07-15): https://skift.com/2025/12/18/no-vote-on-nyc-bill-to-ease-short-term-rental-rules/ - News 12 Bronx — Brooklyn Councilmember introduces bill to reform short-term rental rules (May 2026) (news, accessed 2026-07-15): https://bronx.news12.com/brooklyn-councilmember-introduces-bill-to-reform-short-term-rental-rules-in-nyc --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Austin, TX - Status: **REGULATED** - Last checked: 2026-09-05 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/austin-tx/ ## Summary Austin defines short-term rentals as housing rented for fewer than 30 consecutive days and allows them in full- and limited-purpose Austin with an operator's license. STRs are an accessory use to residential uses in all zoning districts. Operators may own or lease the unit; an individual may operate up to two STR units on a site of three or fewer units, with additional sites at least 1,000 feet apart, while sites with four or more units allow the greater of one unit or 25% of the units the operator owns or leases if the site includes commercial use, or the greater of one unit or 10% without commercial use. Qualifying licenses valid September 30, 2025 have renewal-based eligibility protections. Current posted fees are $836.30 new and $385.30 renewal; licenses last up to two years and are non-transferable. A local contact in the five-county Austin metro must respond within two hours. Platforms collect Austin hotel occupancy tax; effective July 1, 2026 they must require license numbers and remove an unlicensed listing within 10 days of a City notice. Chapter 4-23 violations are daily offenses punishable by up to $500 without proof of culpable mental state. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: The current city program page allows hosted and unhosted STRs as an accessory use to residential uses in all zoning districts, conditional on licensing, within Austin's full- and limited-purpose jurisdictions. It states tenants may operate with landlord permission; an individual may operate up to two STR units on a small site, with additional sites at least 1,000 feet apart; and the larger-site caps are the greater of one unit or 25% for mixed-use sites and 10% for multifamily residential sites. It defines STRs as residences rented for fewer than 30 consecutive days and lists noise limits of 75 dB at the property line from 10 a.m. to 10 p.m., no amplified sound audible beyond the property line from 10 p.m. to 10 a.m., and no noise audible to an adjacent business or residence from 10:30 p.m. to 7 a.m. No citywide numeric guest cap was established by the sources fetched in this audit. Private HOA, deed, or lease restrictions were not independently researched. Austin city hotel tax applies only in the full-purpose jurisdiction; limited-purpose properties still require an STR license, while ETJ properties require neither the city STR license nor city HOT under the current city program guidance. Section 4-23-31 treats qualifying all-individual trusts and LLCs as individuals and applies spacing across those entities. Part 3 protects licenses valid September 30, 2025 from new eligibility requirements if renewed at least 30 days before expiry; failure to renew an existing or subsequent license, or revocation, ends protection. The STR definition excludes short extensions of existing 30-day-or-longer agreements and rentals between the parties to a sale of that housing unit. ## Requirements ### STR Operator's License (license) - Authority: City of Austin Development Services Department (Code Compliance) - Cost: $836.30 new ($789 license fee + $47.30 notification fee, FY2026) - Renewal: Valid for a maximum of two years under Section 4-23-32(C); renewal may be submitted within 60 days before expiration. Current posted renewal fee: $385.30 ($338 renewal fee plus $47.30 notification fee). A one-time 30-day extension is discretionary. Protected September 30, 2025 licenses must renew at least 30 days before expiry under Part 3. - Official source: https://www.austintexas.gov/development-services/short-term-rentals - Notes: Required before operating or advertising; one license per unit; non-transferable; license number required in advertisements. Application includes a safety self-certification checklist, platform and local-contact information, and owner authorization for lessee applicants. The director may require a third-party safety inspection where the unit had a state-law or City Code violation in the prior 24 months. The city page says a Certificate of Occupancy and proof of insurance are no longer required. Fees are non-refundable. Current application instructions require government ID, tenancy proof if applicable and notarized owner authorization for non-owner applicants. Section 4-23-41 also requires lessee utility-payment proof. Section 4-23-34(B) requires information updates within five days; city guidance says three business days for local-contact changes, an unresolved discrepancy. ### Local contact designation (other) - Authority: City of Austin Development Services Department (City Code §4-23-33) - Cost: not verified - Official source: https://services.austintexas.gov/edims/document.cfm?id=459690 - Notes: Every operator must designate an individual local contact present within Travis, Williamson, Hays, Bastrop, or Caldwell County, authorized to make decisions and resolve emergencies. The contact must respond within two hours and be present at the STR within two hours if requested by a City employee. The operator may serve as contact. The City notifies properties within 100 feet. ### City Hotel Occupancy Tax reporting (Austin Finance Online account) (registration) - Authority: City of Austin Financial Services - Cost: not verified - Renewal: Quarterly reports due the last day of the month following each quarter (Apr 30, Jul 31, Oct 31, Jan 31); next business day if a weekend or holiday - Official source: https://www.austintexas.gov/page/hotel-occupancy-taxes - Notes: Operators must file quarterly HOT reports even though platforms have been required to collect and remit city HOT on bookings since April 1, 2025, and even for zero-activity quarters. Operators using a platform must report how much HOT each platform collected on their behalf. Proof of HOT payment is required at license renewal for operators not using a platform to collect payments (§4-23-42(A)(4)). City taxable charges include cleaning, reservation and pet-related fees. Retain reports and exemption documentation; receipts must disclose the separate 2% venue-project tax as described on the tax page. ### State Hotel Occupancy Tax collection/remittance (other) - Authority: Texas Comptroller of Public Accounts (Tax Code Ch. 156) - Cost: not verified - Renewal: Monthly (due the 20th of the following month) or quarterly if qualified - Official source: https://comptroller.texas.gov/taxes/hotel/ - Notes: The 6% state HOT applies to residential STRs (houses, condos, apartments) costing $15 or more per day. A platform collects and remits state HOT only if it has an agreement with the owner to do so; otherwise the owner must collect and remit directly to the Comptroller (Comptroller Hotel Tax FAQ). State HOT is remitted separately from city HOT. Direct/non-collecting-platform operators use the Comptroller account process (Form AP-102); exclusively collecting-platform hosts need not collect/remit state HOT themselves. Permanent-resident exemption requires at least 30 consecutive days: prior written notice allows exemption from notification, while without notice the first 30 days remain taxable. Interruption defeats exemption. ### Guest information and operating standards (other) - Authority: City of Austin (§§4-23-34 and 4-23-41) - Cost: not verified - Official source: https://services.austintexas.gov/edims/document.cfm?id=459690 - Notes: Provide every guest the City information packet and fire-extinguisher locations. The packet covers local contact, noise, parking, trash collection, burn bans, water restrictions and applicable accessibility requirements; city guidance requires a conspicuous common-area copy. Partial-unit rentals must provide exclusive use of a bedroom and shared use of a full bathroom. Units must be habitable and operators must implement imposed mitigation requirements. Noise limits are stated in the legality notes; address-specific parking and building-code requirements remain to be checked. ## Taxes - **Texas State Hotel Occupancy Tax**: 6% — applies to Taxable sleeping accommodations costing $15 or more per day, including houses, condos and apartments. Permanent-resident exemption requires at least 30 consecutive days; prior written notice governs when exemption begins, so the first 30 days may remain taxable without notice.; platform collects: not verified. Source: https://comptroller.texas.gov/taxes/hotel/ - **City of Austin Hotel Occupancy Tax**: 11% (9% occupancy tax + 2% venue project tax) — applies to Taxable lodging within Austin's full-purpose jurisdiction. STRs in the limited-purpose jurisdiction and extraterritorial jurisdiction (ETJ) are not subject to City of Austin HOT. Licensing still applies in the limited-purpose jurisdiction. Includes amounts for use, cleaning and readying the room, subject to exemptions.; platform collects: yes. Source: https://www.austintexas.gov/page/hotel-occupancy-taxes ## Enforcement - Penalties: City Code Chapter 4-23 makes each day a separate offense, punishable by a fine up to $500 without proof of a culpable mental state. The director may revoke for life/health/safety threats, nuisance status, failure to follow mitigation or compliance plans, local-contact nonresponse, or erroneous issuance, with notice and a pre-revocation conference except in specified cases. New-license disqualification periods are six months after ordinary revocation and twelve months for a nuisance property or its operator, subject to the ordinance's exceptions. Written appeals are due within 10 days of the director’s action; while revocation, renewal-denial or nuisance appeals are pending, pre-existing bookings may be honored but no new bookings accepted (§4-23-3). City HOT late penalties are 5%, another 5% on day 61, and 10% annual interest beginning day 61. - Platform liability: Effective July 1, 2026, platforms must require license numbers in Austin STR advertisements, remove a listing within 10 days after a compliant City delist notice, provide users at least quarterly documentation of hotel taxes collected, and may not accept a booking fee for an unlicensed STR. Compliance with the license-field and delisting sections creates a presumption of compliance with the fee prohibition. The city page separately confirms mandatory platform collection and remittance of Austin HOT. - Notes: The current city page directs complaints to Austin 3-1-1, states that the city began requesting removal of unlicensed properties from platforms July 1, 2026, and allows continued rental while a complete paid renewal is queued. The April 30, 2026 DSD memo reports enforcement activity and program statistics. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - An April 30, 2026 staff memo discussed possible STR fee reductions through the FY2027 budget and recommended against a provisional license. Subsequent budget disposition was not verified; this is a dated watch item, not an enacted fee change. (Proposed, FY2027 budget process) — https://services.austintexas.gov/edims/document.cfm?id=472516 ## Unresolved research items - The Zaatari opinion and current case-specific enforcement effects were not verified from an official court source; no holding is asserted here. - No numeric guest/occupancy cap appears anywhere in the replaced Chapter 4-23 (full 18-page executed ordinance reviewed), so max_guests is null; confirm no generally applicable occupancy limit elsewhere in the Property Maintenance Code applies to STRs. - Codified City Code text on library.municode.com could not be fetched (HTTP 403); this profile relies on the executed ordinance PDF (Ord. 20250911-012). Confirm Municode codification matches, including any renumbering. - Whether a specific platform (Airbnb, Vrbo, etc.) collects the 6% STATE hotel tax for a given Austin host depends on that platform's agreement with the owner (Comptroller FAQ); collectedByPlatform for the state tax is therefore null — hosts must confirm per platform and remit directly if not collected. - HB 2767 (89R) official history ends at Calendars on April 25, 2025 without enactment. That single bill does not establish absence of other state preemption; broader current-law and special-session effects remain unresolved. - Current state preemption and related litigation, including any Texas Regulatory Consistency Act effects, remain unresolved; no conclusion about those effects is asserted. - Directly read city program text confirms no Austin license or Austin HOT in the ETJ, and licensing without Austin HOT in limited-purpose areas. An address-specific jurisdiction lookup remains necessary. - New-license fee of $836.30 reflects the FY2026 fee schedule ($789 + $47.30); the fee is set by separate ordinance annually and may change in the FY2027 budget. - City program has stale annual/one-year wording alongside explicit October 2025 two-year changes and renewal guidance. The executed ordinance permits a maximum two-year term; confirm the expiry on the license. - Local-contact update deadline conflicts: city guidance says three business days, executed law five days for application-information updates. Confirm with the City. - HOA, deed, lease, property-specific parking and general building/occupancy requirements were not established for any individual property. ## Sources - Short-Term Rentals — Austin Development Services (license, fees, operating rules) (official, accessed 2026-09-05): https://www.austintexas.gov/development-services/short-term-rentals - Short-Term Rentals hub — City of Austin (austintexas.gov/str) (official, accessed 2026-07-15): https://www.austintexas.gov/str - Ordinance No. 20250911-012 — repealing and replacing City Code Chapter 4-23 (Short-Term Rentals), executed PDF (official, accessed 2026-09-05): https://services.austintexas.gov/edims/document.cfm?id=459690 - Austin City Council Regular Meeting agenda, Sept. 11, 2025 (Item 12, STR ordinance) (official, accessed 2026-09-04): https://www.austintexas.gov/council/2025/20250911-reg - DSD Memorandum to Mayor and Council, 'Update on Short-term Rental Program,' April 30, 2026 (ordinance history 20250227-039/-040/-041 and 20250911-012, FY2026 fee schedule, enforcement stats, delisting phase-in) (official, accessed 2026-09-04): https://services.austintexas.gov/edims/document.cfm?id=472516 - Hotel Occupancy Taxes — City of Austin Financial Services (11% city rate, April 1 2025 platform collection, quarterly filing, late penalties) (official, accessed 2026-07-15): https://www.austintexas.gov/page/hotel-occupancy-taxes - Hotel Occupancy Tax — Texas Comptroller (6% state rate, applicability to houses/condos, Tax Code Ch. 156) (official, accessed 2026-09-04): https://comptroller.texas.gov/taxes/hotel/ - Hotel Occupancy Tax FAQs — Texas Comptroller (STR platform collection only under agreement with owner) (official, accessed 2026-09-05): https://comptroller.texas.gov/taxes/hotel/faq.php - Apply for a short-term rental license — City of Austin Services (STR = rentals under 30 consecutive days) (official, accessed 2026-09-04): https://www.austintexas.gov/services/apply-short-term-rental-license - Texas Legislature Online — HB 2767 (89R) bill history: 'Relating to regulation of online global marketplaces' (last action: sent to Calendars 04/25/2025; never passed) (official, accessed 2026-09-04): https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB2767 - Council OKs new rules for short-term rentals — Austin Monitor (discovery/context for Sept. 2025 changes) (news, accessed 2026-09-04): https://austinmonitor.com/stories/2025/09/council-oks-new-rules-for-short-term-rentals/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Denver, CO - Status: **HEAVILY REGULATED** - Last checked: 2026-09-30 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/denver-co/ ## Summary Denver's residential STR license covers stays under 30 days and requires the operator to maintain the primary dwelling as their primary residence. Renting that home while temporarily away is allowed; a permitted ADU on the same lot may also qualify. Separate simultaneous bookings in the home and ADU are prohibited. The license costs $150 initially and $100 annually thereafter. Ordinary lodging tax totals 14.75%: 10.75% Denver lodger's tax plus 4% state-administered sales taxes. A separate lodging-facility licensing and zoning route may be available for non-primary-residence properties; this is not permission to operate an investment-home STR. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Yes - Guest cap: none verified - Rules apply to stays under: not verified Notes: Denver Zoning Code §§11.8.10 and 11.12.7.7 restrict STR operation to natural persons maintaining the primary dwelling as their primary residence. A qualifying ADU must be accessory to a primary single-unit dwelling; an operator living in an ADU cannot operate this STR accessory use. The one-contract limit applies across the primary home and ADU, even with multiple resident license holders. The code sets no STR nightly guest maximum, excludes event rentals and RVs/travel trailers, and allows only one non-illuminated, non-animated wall/window sign up to 100 square inches. Employees or regular assistants must have their primary residence on the same lot. Former Chapter 59 residential districts are addressed by the city's April 5, 2018 determination; confirm parcel zoning and private restrictions. The current FAQ says a 29-night advertising minimum is exempt, conflicting with the code's under-30-day definition; do not rely on that exception without city confirmation. The STR definition and permanent-resident tax exemption are distinct; a 30-day stay alone does not establish every tax exemption. ## Requirements ### Short-Term Rental License (license) - Authority: Denver Department of Licensing and Consumer Protection - Cost: $50 application fee plus $100 license fee; $100 annual renewal - Renewal: Annual; §32-10 and current renewal instructions allow filing up to 90 days before expiry. A late renewal is allowed within 90 days, but no operation after expiry until a complete application and fees are submitted; the manager may still require cessation. The webpage lists 20% late fee in days 1–30 and 50% in days 31–90, while §32-10(c) says less than/more than 30 days and leaves exact day 30 unclear. Confirm the assessed fee. After day 90, obtain a new license unless a complete renewal and fee were already submitted. The FAQ's 60-day early window differs from the current code and renewal page. - Official source: https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Business-Licensing/Business-licenses/Short-term-rentals/New - Notes: Apply online after obtaining a Denver lodger's-tax account. Current city instructions require a valid Colorado driver license or ID and at least two listed primary-residence documents; a non-owner supplies a signed possession-of-property certificate. The property must have smoke and carbon-monoxide detectors and a fire extinguisher, identify a local responsible party, and provide the required renter brochure. The license number must appear in advertising, and one reservation may operate at a time. Display the license or a clear copy. Current application pages say contact changes are due within 72 hours, but their manager-update section and the signed rules allow 30 days for manager changes; clarification is needed. Section 33-48 also requires possession proof (deed, lease or equivalent) and written owner permission for nonowners; applications self-certify truth under penalty of perjury. Licenses cannot transfer between people or locations (33-51). Keep a rolling year of total rented nights and rental dates (33-55(a)). Renewals include any notice of violation or disciplinary action (33-52(b)). Under §32-5, incomplete applications close after one year; reopening for documented good cause may be requested within 30 days after closure. The current renewal page gives 14 days to correct missing materials and notes specialist review can take up to 90 days from completeness, not a guaranteed approval time. ### Denver Lodger's Tax License (registration) - Authority: Denver Department of Finance - Cost: $0 license fee (current Treasury page) - Renewal: Biennial: §32-107 expires tax licenses December 31 of odd-numbered years; renew by January 1 of the following even-numbered year - Official source: https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Our-Divisions/Treasury/Business-Tax-Information - Notes: Treasury now states there is no fee for its Retailer's Sales, Use and Lodger's Tax licenses, contrary to the STR FAQ's variable fee. Hosts still need the account and assigned returns, including when Airbnb collects lodging tax. Lodger's tax is collected at payment and returns are due by the twentieth after the reporting period; do not use the stay date instead. Pay lodging and occupational-privilege taxes through Denver eBiz, not the sales/use-only SUTS channel. The STR tax guide also requires applicable sales/use tax on furnishings and supplies; separate retail charges for food, beverages or other goods require sales-tax collection and a separate sales-tax license/return. Current §32-107 independently confirms no tax-license fee and the biennial schedule. Keep tax records for four years following the return due date or tax payment under §53-9, longer while an audit remains open; this is separate from STR booking records. Section 53-8 requires a return within ten days after selling or quitting the business, with successor purchase-price withholding until tax clearance. ### Liability insurance (insurance) - Authority: Denver Department of Licensing and Consumer Protection - Cost: not verified - Renewal: Maintain throughout operation - Official source: https://www.denvergov.org/files/assets/public/v/3/business-licensing/documents/short_term_rental_signed_rules_01.25.19.pdf - Notes: Notify the property insurer before any STR transaction and submit the city affidavit. Carry at least $1 million aggregate liability coverage (or more if the insurer requires) throughout the license term, or conduct each transaction through a platform providing equivalent coverage for the entire stay. Loss of coverage triggers automatic suspension under the posted rules. Section 33-49(e) separately requires fire and hazard insurance as well as liability insurance. ### HOA notice when applicable (other) - Authority: Denver Department of Licensing and Consumer Protection - Cost: not verified - Official source: https://www.denvergov.org/files/assets/public/v/3/business-licensing/documents/short_term_rental_signed_rules_01.25.19.pdf - Notes: Notify the HOA before obtaining the license and submit the required affidavit. Renters also need landlord permission. Neither licensing nor notice overrides private prohibitions. ### Zoning Compliance and Inspection (other) - Authority: Denver Community Planning and Development / Licensing and Consumer Protection - Cost: not verified - Official source: https://www.denvergov.org/files/assets/public/v/1/community-planning-and-development/documents/zoning/denver-zoning-code/interpretations-determinations-clarifications/zoning-inspections-and-short-term-rentals.pdf - Notes: The January 2023 zoning policy says new and renewed STR licenses do not routinely trigger a zoning inspection or separate zoning-use permit; applicants self-certify. Complaint inspections remain possible and relevant open enforcement can prevent licensing. The STR FAQ separately says dwelling-status questions can trigger inspection and refusal causes denial; its scope versus the zoning policy remains unresolved. ### Colorado Retail Sales Tax License (unless a qualifying marketplace-only exception applies) (license) - Authority: Colorado Department of Revenue - Cost: not verified - Official source: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=12500&fileName=1%20CCR%20201-4 - Notes: Rule 39-26-103 requires a retailer to obtain a Colorado sales-tax license before making retail sales. Special Rule 44 exempts a seller that exclusively offers and actually sells through qualifying facilitators only when the required conditions are met: the facilitator is obligated to collect or voluntarily registered, correct transaction information is supplied, and an explicit tax-collection contract or certification is held. Multichannel/direct sellers must maintain a license; retain adequate sales records and refresh relief documentation annually. Follow the Department's assigned filing frequency: monthly by default; approved quarterly for average monthly state/state-administered collections above $50 but below $1,100, approved annual for $50 or less. A lower frequency requires approval; zero-sales returns remain due for licensed retailers. Current license fee and renewal cycle were not established from these rules. ## Taxes - **Denver Lodger's Tax**: 10.75% — applies to Denver lodging, including mandatory cleaning/pet charges; refundable security deposits are excluded. §53-155 exempts a natural person who continuously resides for at least 30 consecutive days OR has the right to do so under a written arrangement. The City's STR tax guide describes a written agreement plus actual payment for 30 days; those additional documentary conditions are not identical to the codified language. Confirm a disputed exemption with Treasury. Government/charitable exemptions require direct billing, direct entity payment and qualifying use. A platform collects as vendor only if it processes payment and appears as merchant of record; otherwise the host remits.; platform collects: not verified. Source: https://denvergov.org/files/assets/public/v/1/finance/documents/treasury/tax-guides/tax-update-2025/taxguidetopic97_shorttermrentals.pdf - **State-Administered Lodging Sales Taxes**: 4% combined (2.9% state + 1% RTD + 0.1% special district) — applies to Taxable lodging in Denver; 4% is the combined state-administered amount, not the state rate alone. Current Colorado Rule 39-26-704–4 requires a natural-person permanent resident and a written agreement for at least 30 consecutive days for the state exemption; enforceable electronic contracts qualify, but a canceled check alone is insufficient. State-administered local authorities may opt out, so do not assume the whole combined 4% is exempt. Licensed retailers file assigned-schedule returns, including zero-sales periods, generally by the twentieth after the period with a next-business-day extension for weekends/holidays. Qualifying marketplace-only sellers may be exempt from state licensing; direct/multichannel sales retain obligations. Named-platform performance and local exemption elections remain unverified.; platform collects: not verified. Source: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=12500&fileName=1%20CCR%20201-4 - **Denver Business Occupational Privilege Tax**: $4 per month for each owner, partner, or manager actively participating in the business — applies to Businesses selling short-term lodging in Denver; no $500 monthly minimum applies to a self-employed owner or proprietor. Businesses with taxable employees also owe the $4 employer share per employee and withhold $5.75 per employee earning at least $500 monthly for Denver services; these are not booking-platform lodging taxes.; platform collects: no. Source: https://denvergov.org/files/assets/public/v/1/finance/documents/treasury/tax-guides/tax-update-2025/taxguidetopic97_shorttermrentals.pdf ## Enforcement - Penalties: DRMC 1-13(b) provides a general maximum, where no specific penalty applies, of $999 per offense, up to 300 days imprisonment, or both, with any identical state-law offense limited to its state-law penalty. Under 1-13(c), each continuing day ordinarily constitutes a separate offense. Chapter 33 authorizes suspension/revocation for denial grounds, including false or incomplete eligibility, lack of primary residence, missing insurance and adverse neighborhood impacts; posted signed rules also allow fines and nonrenewal and automatically suspend for missing required liability coverage. A late-renewal window does not permit operation until the City receives a complete renewal and requisite fees. Incorporated §32-15 also permits administrative fines or fines in lieu of suspension up to $5,000 per violation unless another provision controls; nonpayment by the specified date can cause suspension without another hearing. These are distinct from the general criminal maximum and provider-specific civil fines. After a similar-license revocation, §32-15(h) bars receiving or acting on a new application for two years. Summary suspension under §32-14 requires specified findings; ordinary sanctions follow investigation and a show-cause opportunity. - Platform liability: DRMC 33-49(f) prohibits booking service providers from receiving payment directly or indirectly for unlicensed STRs, with strict liability. Sections 33-49(g)-(h) add a $1,000 civil penalty per violation per day for prohibited transactions or record noncompliance, in addition to the referenced general penalty. Providers retain five years of host name, address, booking dates, price and license number under 33-55(b). The current codified start date still says February 1, 2020, whereas the City laws page states February 1, 2021; that historical effective-date discrepancy remains unresolved. - Notes: Complaints may be submitted to the Department of Licensing and Consumer Protection. Enforcement-history anecdotes were omitted because official case records were not fetched. January 2023 zoning policy describes complaint-driven inspections and denial while relevant zoning enforcement remains open. Under 33-50, the local responsible party must remain in Denver throughout the rental period, have access and decision authority. The on-premises brochure includes host/local/emergency contacts, parking/noise restrictions, trash schedule, water restrictions and fire evacuation routes. General noise, building and fire law continues to apply. Under §32-11(b), a denial without a hearing may be challenged by a written hearing request to the manager within ten days of mailing the denial order unless a specific provision controls; an imposed filing fee must accompany the request. Tax sanctions are separate: §53-16 adds a 15% penalty, minimum $25, for nonfraudulent late filing/payment plus 1% interest for each month or fraction from the due date. Fraud invokes §53-17's 50% penalty. A tax assessment/refund-denial protest generally must reach the manager within 30 days; the code's §53-25 judicial-review route states 30 days plus a double-amount bond/cash deposit. Do not rely on that local 30-day wording as the controlling court deadline: Colorado Supreme Court Brown v. Walker Commercial (2022 CO57) applies Rule106(b)'s 28-day limit unless a statute supplies another limit and rejects excusable-neglect extensions; a municipal 30-day provision did not control there. Obtain prompt confirmation of the specific remedy and any bond requirement. ## Unresolved research items - The city tax guide explains when a lodging platform is the vendor for Denver lodger's tax, but platform-by-platform collection cannot be generalized; collectedByPlatform remains null. - No exhaustive current City Council docket search was completed for proposed Denver STR amendments; pending_changes is empty based only on the official program materials reviewed. - Colorado state-law preemption of local STR regulation and any current STR litigation were not established from a fetched official source. - Official instructions conflict: FAQ 29-night advertising exemption versus code under-30-day definition; FAQ 60-day versus renewal-page 90-day early renewal; 72-hour contact updates versus 30-day manager updates. Confirm before relying on more permissive instructions. - Current §32-107 confirms no tax-license fee, December 31 odd-year expiry and renewal by January 1 of the following even year. Treasury's annual mailing language does not establish annual renewal; follow the account notice. The STR FAQ's variable-fee statement is not used as controlling. - Zoning policy waives routine STR zoning inspections but the FAQ describes possible dwelling-status inspections. Scope/cost and generally applicable noise, parking, fire and building requirements remain unresolved. - Former Chapter 59 accessory STR permission is documented by the 2018 determination still linked by the current zoning portal; parcel-specific and private restrictions need confirmation. - Current SOS rules establish state sales-tax licensing, assigned-schedule/zero-sales filing and qualified marketplace-only relief. Current Colorado license fees/renewal interval, district exemption elections and named-platform collection remain unverified; insurance/HOA/inspection charges remain unknown where null. - Current DRMC 33-49(f)-(g) still says February 1, 2020 for booking-provider duties, while the City laws page says February 1, 2021. Current obligations and $1,000 civil penalty are established, but the historical effective date remains inconsistent. - Current municipal text was read through Ordinance 0852-26 enacted July 13, 2026 (Supplement 147 Update 3); later adopted/proposed amendments were not exhaustively screened through September 29. - The February2026 DOR lodging guide remains403, but current official SOS rules now establish state permanent-resident, licensing/filing and marketplace relief. Complete taxable-charge treatment, district exemption opt-outs and named-platform conduct still require confirmation. - Renewal window discrepancy between official pages: city FAQ says renewal may be submitted up to 60 days before expiration; the renewal application page says up to 90 days. - The current Denver Treasury lodging table supports the 4% combined state-administered component (2.9% state, 1% RTD and 0.1% special district), not a 4% state-only tax. Current SOS rules establish conditional facilitator duties but not actual named-platform remittance; collection remains null. District exemption elections remain unverified. - CB20-1229 effective-date ambiguity: the signed bill text reads 'on and after February 1, 2020' for the platform prohibition, while the city's laws/rules page states it took effect February 1, 2021. - No 2025-2026 Denver ordinance or rule changes to the STR program were found in official sources or news searches, but absence of change could not be positively proven; a check of Denver City Council records for 2025-2026 amendments to DRMC Ch. 33 Art. III is recommended. - Current §53-155's natural-person permanent-resident exemption allows continuous residence OR a written right to reside for at least 30 days; the City STR guide describes written agreement plus actual payment. Treasury implementation/documentation requires confirmation. The municipal30daycourt-review wording must not be relied on over the28dayRule106 limit identified in SupremeCourtBrown; confirm remedy-specific procedures promptly. - The renewal webpage charges 20% for its first 30 days and 50% for days31–90; current §32-10(c) uses less than/more than30 days, leaving exact day30 unclear. Confirm the assessed fee and any cessation order; the grace period alone does not authorize operation. - Colorado license fees and renewal cycle were not established from the recovered current rules. District permanent-resident exemption elections and platform-specific remittance require separate current proof; no universal collection or blanket day-30 exemption scalar is asserted. ## Sources - Denver short-term rentals program (official, accessed 2026-09-05): https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Business-Licensing/Business-licenses/Short-term-rentals - New short-term rental application (official, accessed 2026-09-29): https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Business-Licensing/Business-licenses/Short-term-rentals/New - Renewal short-term rental application (official, accessed 2026-09-30): https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Business-Licensing/Business-licenses/Short-term-rentals/Renewal - Short-term rental laws, rules, and regulations (official, accessed 2026-09-29): https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Business-Licensing/Business-licenses/Short-term-rentals/Short-term-rentals-laws-rules-regulations - Denver Zoning Code Article 11 (official, accessed 2026-09-05): https://www.denvergov.org/content/dam/denvergov/Portals/646/documents/Zoning/DZC/Denver_Zoning_Code_Article11_Use_Limitations.pdf - Denver Tax Guide Topic 97 — Short-Term Rentals, revised January 2025 (official, accessed 2026-09-30): https://denvergov.org/files/assets/public/v/1/finance/documents/treasury/tax-guides/tax-update-2025/taxguidetopic97_shorttermrentals.pdf - Colorado Sales and Use Tax Topics — Marketplaces (official, accessed 2026-09-05): https://tax.colorado.gov/sites/tax/files/SUTT_Marketplaces.pdf - Denver STR eligibility and operating FAQ (official, accessed 2026-09-29): https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Business-Licensing/Business-licenses/Short-term-rentals/Short-term-rental-FAQ - Current Denver Zoning Code Article 11 — STR provisions (official, accessed 2026-09-30): https://denvergov.org/files/assets/public/community-planning-and-development/documents/zoning/denver-zoning-code/denver_zoning_code_article11_use_limitations.pdf - Denver STR zoning-inspection policy — January 2023 (official, accessed 2026-09-29): https://www.denvergov.org/files/assets/public/v/1/community-planning-and-development/documents/zoning/denver-zoning-code/interpretations-determinations-clarifications/zoning-inspections-and-short-term-rentals.pdf - Former Chapter 59 STR determination — April 2018 (official, accessed 2026-09-29): https://www.denvergov.org/files/assets/public/v/1/community-planning-and-development/documents/zoning/denver-zoning-code/interpretations-determinations-clarifications/short-term-rentals-in-fc59-zoning.pdf - Signed Denver STR rules — January 2019 (official, accessed 2026-09-29): https://www.denvergov.org/files/assets/public/v/3/business-licensing/documents/short_term_rental_signed_rules_01.25.19.pdf - Denver Treasury tax rates, licenses and payment guidance (official, accessed 2026-09-30): https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Our-Divisions/Treasury/Business-Tax-Information - Prior Colorado lodging guidance — April 2025 (current replacement inaccessible) (official, accessed 2026-09-06): https://tax.colorado.gov/sites/tax/files/documents/SUTT_Rooms_and_Accommodations_Apr_2025.pdf - DRMC Chapter 33 Article III, Supplement 147 Update 3 (official, accessed 2026-09-29): https://library.municode.com/co/denver/codes/code_of_ordinances?nodeId=TITIIREMUCO_CH33LO_ARTIIISHRMRE - DRMC Section 1-13 General penalty, amended June 29 2026 (official, accessed 2026-09-29): https://library.municode.com/co/denver/codes/code_of_ordinances?nodeId=TITIIREMUCO_CH1GEPR_S1-13GEPE - City STR brochure template (official, accessed 2026-09-29): https://www.denvergov.org/files/assets/public/v/1/business-licensing/documents/str_brochure_template.pdf - Current Denver STR Article III (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=10257&jobId=495354&docIds=TITIIREMUCO_CH33LO_ARTIIISHRMRE - Current Denver general licensing Article I (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=10257&jobId=495354&docIds=TITIIREMUCO_CH32LI_ARTIINGE - Current Denver tax-license fees and biennial renewal (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=10257&jobId=495354&docIds=TITIIREMUCO_CH32LI_ARTIILIFE_S32-107RESALIREUSTALILOTALI - Current Denver STR fee schedule (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=10257&jobId=495354&docIds=TITIIREMUCO_CH32LI_ARTIILIFE_S32-110SHRMRE - Current Denver lodger-tax Article IV (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=10257&jobId=495354&docIds=TITIIREMUCO_CH53TAMIRE_ARTIVLOTA - Current Denver tax procedure and administration (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=10257&jobId=495354&docIds=TITIIREMUCO_CH53TAMIRE_ARTIPRAD - Colorado sales-tax rules — current April 14, 2026 compilation (official, accessed 2026-09-30): https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=12500&fileName=1%20CCR%20201-4 - Colorado marketplace rules — current October 30, 2025 compilation (official, accessed 2026-09-30): https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=12196&fileName=1%20CCR%20201-5 - Colorado SOS current version — 1 CCR 201-4 (official, accessed 2026-09-30): https://www.sos.state.co.us/CCR/DisplayRule.do?action=ruleinfo&ruleId=1938 - Colorado SOS current version — 1 CCR 201-5 (official, accessed 2026-09-30): https://www.sos.state.co.us/CCR/DisplayRule.do?action=ruleinfo&ruleId=1939 - Colorado Supreme Court Brown v. Walker Commercial — judicial-review deadline warning (official, accessed 2026-09-30): https://www.coloradojudicial.gov/sites/default/files/2024-05/21SC390.pdf --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Los Angeles, CA - Status: **HEAVILY REGULATED** - Last checked: 2026-07-16 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/los-angeles-ca/ ## Summary In the City of Los Angeles, short-term rentals (stays of 30 consecutive days or less) are legal only as 'home-sharing' in the host's primary residence — the sole residence where the host lives more than 6 months per calendar year — under Home-Sharing Ordinance No. 185,931 (LAMC 12.22 A.32, effective July 1, 2019). Hosts must register annually with the Department of City Planning (currently $441/year under the fee schedule adopted by Ordinance No. 188,796), display the registration number on every listing, pay a $3.30 per-night city fee plus 14% Transient Occupancy Tax, and may host at most 120 days per calendar year unless they obtain an Extended Home-Sharing approval (unlimited days; $883 administrative clearance, or $12,798 discretionary review if the host has 2+ citations in 3 years). Rent-stabilized (RSO), affordable-covenant, and income-restricted units are ineligible; renters need notarized landlord approval; each person may hold only one registration citywide and take only one booking at a time (max 2 adult overnight guests per habitable room). Whole-home unhosted stays are allowed only at the registered primary residence (e.g., while the host is out of town) — dedicated second-home/investment STRs are prohibited. Violations carry daily fines up to $2,000/day (or 2x the nightly rate) for hosts and $1,000/day per listing for platforms, which are barred from processing bookings for unregistered or over-cap listings and must report booking data to the City monthly. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Yes - Guest cap: none verified - Rules apply to stays under: 31 days Notes: The City does not distinguish hosted vs. unhosted stays: a registered host may rent a room or the entire primary residence (including while out of town), but only the primary residence — where the host lives more than 6 months/year — may ever be used (LAMC 12.22 A.32; Ord. 185,931). Rentals of 31+ consecutive days are not 'short-term rentals' and fall outside the ordinance. No fixed citywide guest cap; instead max 2 overnight guests (excluding children) per habitable room (kitchens excluded), one listing booked and one guest group at a time, no amplified sound after 10 p.m., no evening outdoor gatherings of more than 8 people. Ineligible: RSO units, units with affordable-housing covenants or income restrictions, units with open citations, buildings converted from RSO units to single-family homes within the past 5 years, and ADUs permitted on/after Jan 1, 2017 unless the ADU itself is the host's primary residence. Renters/lessees need notarized landlord approval; landlords may proactively bar home-sharing at their properties. One home-sharing registration per person citywide; registration is non-transferable. Home-sharing is allowed in all zones where residential use is permitted by right; 120-day/year cap applies unless Extended Home-Sharing is granted (requires 6 months registered or 60 days hosted, no suspension/revocation in 2 years, neighbor notification; ministerial if <=1 citation in 3 years, discretionary review with possible public hearing if 2+). ## Requirements ### Home-Sharing Registration (registration) - Authority: Los Angeles Department of City Planning (Home-Sharing Unit) - Cost: $441 per year (application or renewal) under the citywide planning fee schedule adopted via Ordinance No. 188,796 (fee update effective Feb. 23, 2026; original 2019 fee was $89) - Renewal: annual (valid 1 year; non-transferable; renewal requires compliance declaration and prior-year hosting records unless listed exclusively on a platform with a pass-through Platform Agreement) - Official source: https://planning.lacity.gov/odocument/d0270730-ad61-4c4d-90c3-7bef3812a369/HS_Ordinance.pdf - Notes: LAMC 12.22 A.32(c), Ord. 185,931 (CF 14-1635-S2), effective 7/1/2019; enforcement began 11/1/2019. Registration number (or pending status number) must appear on all listings. Current fee amounts verified in DCP report dated May 26, 2026 (https://cityclerk.lacity.org/onlinedocs/2014/14-1635-s10_misc_6-03-26.pdf); a further fee revision to $404 application/$454 renewal is proposed but not adopted. ### Extended Home-Sharing Approval (to exceed 120 days/year) (permit) - Authority: Los Angeles Department of City Planning - Cost: $883 administrative clearance or renewal; $12,798 discretionary review application (required if 2+ citations in prior 3 years) — per Ord. 188,796 fee schedule (originally $850/$5,660) - Renewal: annual - Official source: https://planning.lacity.gov/odocument/d0270730-ad61-4c4d-90c3-7bef3812a369/HS_Ordinance.pdf - Notes: LAMC 12.22 A.32(h): requires current registration held >=6 months or >=60 days hosted, no suspension/revocation within 2 years, and mailed notice to adjacent/abutting owners and occupants; discretionary path may include a public hearing and findings (including no continued nuisance behavior). Revoked if 2 citations within a registration year. Current fee amounts verified in DCP report dated May 26, 2026. ### Transient Occupancy Tax Registration Certificate (registration) - Authority: Los Angeles Office of Finance - Cost: not verified - Official source: https://finance.lacity.gov/transient-occupancy-tax-requirements - Notes: Required within 30 days of commencing rental business (LAMC Sec. 21.7.6). Home-sharing applicants must either hold a TOT registration certificate or exclusively list on a hosting platform that has a Platform Agreement with the City under which the platform collects and remits TOT (LAMC 12.22 A.32(c)(2)(i)); the home-sharing portal can auto-issue a matching Business Tax Registration Certificate. ### Home-Sharing Per-Night Fee (other) - Authority: Los Angeles Department of City Planning (deposited into Short-Term Rental Enforcement Trust Fund, Ord. 186,197) - Cost: $3.30 per night booked, effective Sept. 1, 2025 (set at $3.10/night effective Dec. 1, 2020 by Council resolution, CF 14-1635-S7, adopted Nov. 10, 2020; adjusted annually by CPI-U — $3.20 as of Sept. 1, 2024) - Renewal: ongoing (per night of home-sharing) - Official source: https://cityclerk.lacity.org/onlinedocs/2014/14-1635-S7_misc_07-30-25.pdf - Notes: Required by LAMC 12.22 A.32(e)(5). Separate from TOT. A DCP-recommended increase to $5.48/night (targeted effective July 1, 2026) was pending before Council committees as of the last verified file activity (June 3, 2026) and had not been verified as adopted. ### Safety and conduct requirements (other) - Authority: Los Angeles Department of City Planning - Cost: not verified - Official source: https://planning.lacity.gov/odocument/61cbb192-89df-4d34-ab2b-28f89aea8c5c/HSO_Admin_Guidelines.pdf - Notes: Hosts must maintain working fire extinguishers, smoke and carbon monoxide detectors, post emergency-exit and contact info, provide the City-issued Guest Code of Conduct to all guests, designate a 24/7 local responsible contact, keep booking records for 3 years, and (in Very High Fire Hazard Severity Zones) include no-smoking notices in listings and post them on patios/decks. ## Taxes - **Transient Occupancy Tax (TOT), LAMC Ch. II Art. 1.7**: 14% of rent — applies to All rent from transient occupancy of 30 calendar days or less, including vacation/short-term rentals of any kind; stays over 30 days with a written agreement are exempt; platform collects: yes. Source: https://finance.lacity.gov/transient-occupancy-tax-requirements - **Home-Sharing Per-Night Fee (regulatory fee, not a tax)**: $3.30 per night (effective Sept. 1, 2025; CPI-adjusted annually) — applies to Each night of home-sharing at a registered unit; funds the Short-Term Rental Enforcement Trust Fund; platform collects: not verified. Source: https://cityclerk.lacity.org/onlinedocs/2014/14-1635-S7_misc_07-30-25.pdf ## Enforcement - Penalties: Per LAMC 12.22 A.32(g) (Ord. 185,931): hosts/owners face a daily fine of $500 or 2x the nightly rate (whichever is greater) for advertising a rental in violation, and $2,000/day or 2x the nightly rent (whichever is greater) for each day of home-sharing beyond the 120-day cap without Extended Home-Sharing; other violations are fined per the ACE schedule in LAMC 11.2.04(a)(2), and all fine amounts adjust annually by CPI-U. Hosting platforms face $1,000/day per listing for processing bookings for unregistered listings, mismatched host addresses, suspended/revoked registrations, or over-cap listings. Registration is suspended for 30+ days after 2 citations and revoked after 3 sustained citations within a registration year (1-year re-registration ban; 2-year Extended Home-Sharing ineligibility). Site inspections can be billed at the minimum inspection fee under LAMC 98.0412. - Platform liability: Verified: platforms may not process or complete any booking for a listing without a valid or pending registration number, nor for listings past the 120-day cap without Extended Home-Sharing (LAMC 12.22 A.32(f)); they must provide a responsible contact and report listing/booking data (registration number, responsible person, street address, days booked) to City Planning at least monthly, subject to $1,000/day fines. Compliance options adopted by Council resolution Oct. 30, 2019 (Admin Guidelines Appendix A) include an API check of registration validity at least every 24 hours or weekly data files, with 96-hour booking-block/takedown obligations after City notice. Platforms with a TOT collection agreement (Airbnb since Aug. 1, 2016, per Office of Finance) collect and remit the 14% TOT on hosts' behalf. - Notes: Enforcement is complaint- and data-driven: 24/7 STR hotline (213) 267-7788, citations via the Administrative Citation Enforcement (ACE) program with volunteer hearing officers. On March 18, 2025, Council adopted an enforcement package (CF 14-1635-S10) covering vendor evaluation, process enhancements, compliance strategies, and staffing for home-sharing enforcement. State law SB 346 (Short-Term Rental Facilitator Act of 2025, Gov. Code secs. 50990-50996, effective Jan. 1, 2026) additionally authorizes cities that adopt an implementing ordinance to compel platform reporting of STR addresses (9-digit ZIP, plus APN/listing URL/ADU identification where needed) at least quarterly, with administrative fines for non-reporting; LA's own ordinance has required monthly platform reporting since 2019, and no LA SB 346 opt-in ordinance was verified. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - Home-Sharing fee overhaul (CF 14-1635-S7/S10): City Planning recommends new fees of $404 (application), $454 (renewal), $858 (Extended Home-Sharing administrative clearance/renewal), $11,706 (Extended Home-Sharing discretionary review), and a resolution raising the per-night fee from $3.30 to $5.48 targeted for July 1, 2026 'or as soon as possible,' with annual inflation adjustments; report referred to Planning and Land Use Management Committee May 29/June 3, 2026 — not verified as adopted as of last file activity (Proposed, 2026-05-26) — https://cityclerk.lacity.org/onlinedocs/2014/14-1635-s10_misc_6-03-26.pdf - Draft ordinance adding a private right of action to the Home-Sharing Ordinance (City Attorney Report R26-0267 with Exhibit 1 draft amending LAMC 12.22 A.32): would let 'Aggrieved Neighbors' (tenants/owners within 1,000 feet) sue hosts, persons, or hosting platforms for HSO violations for injunctive relief and damages after notice-and-cure and City Attorney review windows; held in Planning and Land Use Management Committee May 12, 2026 (Proposed, 2026-05-07) — https://cityclerk.lacity.org/onlinedocs/2014/14-1635-S10_rpt_atty_5-7-26.pdf ## Unresolved research items - Exact adoption vs. effective date of Ordinance No. 188,796: the DCP May 26, 2026 report states the $441/$883/$12,798 home-sharing fees were adopted by Council on February 23, 2026 via Ord. 188,796, and search results indicate the citywide planning fee update took effect February 23, 2026, but the ordinance text itself (posted under CF 09-0969-S4, dated 12-24-25) was not directly parsed to confirm the home-sharing line items and effective date. - Whether the proposed $5.48 per-night fee resolution or the revised $404/$454/$858/$11,706 fee ordinance was adopted between June 3, 2026 (last verified council-file activity) and July 16, 2026. - Whether the City of Los Angeles has adopted an SB 346 (Gov. Code sec. 50990 et seq.) opt-in ordinance; blog claims that LA is using SB 346 data requests could not be verified against any official source. LA's own monthly platform-reporting requirement (LAMC 12.22 A.32(f)(4)) predates SB 346. - Cost of the Office of Finance Transient Occupancy Tax Registration Certificate (no fee amount stated on the verified Finance page; left null rather than assumed free). - Current consolidated LAMC 12.22 A.32 text on codelibrary.amlegal.com returned 403 and was verified instead via the city-posted Ordinance 185,931 PDF and the May 2026 City Attorney draft (which reflects a minor amendment by Ord. 187,122, eff. 8/8/2021, to the Citation definition); any other post-2019 codified amendments were not independently confirmed. - Which hosting platforms besides Airbnb currently hold TOT-collection Platform Agreements with the City (the current list is published on City Planning's site behind JS-rendered pages that could not be fetched). ## Sources - Ordinance No. 185,931 — Home-Sharing Ordinance (adds LAMC 12.22 A.32; CF 14-1635-S2; effective July 1, 2019) (official, accessed 2026-07-16): https://planning.lacity.gov/odocument/d0270730-ad61-4c4d-90c3-7bef3812a369/HS_Ordinance.pdf - LA City Planning — Home-Sharing Ordinance Background & FAQs (official, accessed 2026-07-16): https://planning.lacity.gov/odocument/1dab409a-d9cb-47f2-9a29-0348389cf752/FAQ.pdf - LA City Planning — Home-Sharing Administrative Guidelines (Ord. 185,931), incl. Appendix A platform rules adopted by Council resolution Oct. 30, 2019 (official, accessed 2026-07-16): https://planning.lacity.gov/odocument/61cbb192-89df-4d34-ab2b-28f89aea8c5c/HSO_Admin_Guidelines.pdf - LA Office of Finance — Transient Occupancy Tax Requirements (14% rate; Airbnb collection agreement since Aug. 1, 2016) (official, accessed 2026-07-16): https://finance.lacity.gov/transient-occupancy-tax-requirements - DCP Report on Home-Sharing Updated Fees (May 26, 2026): current fees under Ord. 188,796; per-night fee at $3.30; proposed $5.48 resolution (official, accessed 2026-07-16): https://cityclerk.lacity.org/onlinedocs/2014/14-1635-s10_misc_6-03-26.pdf - DCP memo (July 30, 2025) — Home-Sharing Per-Night Fee annual inflation adjustment: $3.30 effective Sept. 1, 2025 (official, accessed 2026-07-16): https://cityclerk.lacity.org/onlinedocs/2014/14-1635-S7_misc_07-30-25.pdf - Per-Night Fee Resolution (corrected, Oct. 8, 2020) and Official Council Action adopting per-night fee (Nov. 10, 2020, CF 14-1635-S7) (official, accessed 2026-07-16): https://cityclerk.lacity.org/onlinedocs/2014/14-1635-S7_CAF_11-12-2020.pdf - City Attorney Report R26-0267 (May 7, 2026) — Home-Sharing Enforcement and Private Right of Action, with draft ordinance (official, accessed 2026-07-16): https://cityclerk.lacity.org/onlinedocs/2014/14-1635-S10_rpt_atty_5-7-26.pdf - Official Council Action (March 18, 2025, CF 14-1635-S10) — home-sharing enforcement package adopted (official, accessed 2026-07-16): https://cityclerk.lacity.org/onlinedocs/2014/14-1635-S10_caf_03-18-25.pdf - LA City Clerk Council File 14-1635-S10 — Short-Term Rentals / Enforcement (activity through June 3, 2026) (official, accessed 2026-07-16): https://cityclerk.lacity.org/lacityclerkconnect/index.cfm?fa=ccfi.viewrecord&cfnumber=14-1635-S10 - LA City Clerk Council File 14-1635-S7 — Home-Sharing fees / per-night fee (activity through May 29, 2026) (official, accessed 2026-07-16): https://cityclerk.lacity.org/lacityclerkconnect/index.cfm?fa=ccfi.viewrecord&cfnumber=14-1635-S7 - SB 346 (2025-2026) — Short-Term Rental Facilitator Act of 2025 (Gov. Code secs. 50990-50996), approved Oct. 13, 2025 (official, accessed 2026-07-16): https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260SB346 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Nashville, TN - Status: **HEAVILY REGULATED** - Last checked: 2026-07-16 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/nashville-tn/ ## Summary Nashville (Metro Nashville-Davidson County) allows short-term rentals only with an annual STRP permit from the Metro Codes Department, and splits them into two types. Owner-occupied STRPs (the owner, a natural person — no LLCs or trusts — permanently resides in the unit or on the lot) are allowed as an accessory use in nearly all residential zones (excluding NS districts, and new detached ADUs in RS/RN/RL districts since Dec 2025). Not-owner-occupied STRPs are allowed only in specified mixed-use, office, commercial, downtown and shopping-center districts; new not-owner-occupied permits are no longer issued in AR2A, R, RS or RM residential zones, though permits that predate the phase-out may keep renewing under Tennessee's 2018 Short-Term Rental Unit Act grandfathering but die when the property is sold. Hosts need $1M liability insurance, a certified floor plan, neighbor notification, proof of tax payment, and must display the permit number in every listing; occupancy is capped at twice the permitted sleeping rooms plus four (max 12, single party, principal renter 21+, stays between 24 hours and 30 days). Hosts owe Metro's 7% occupancy tax plus $2.50 per room-night (platforms remit local occupancy tax on marketplace bookings) and 9.75% combined state/local sales tax (platforms collect on marketplace bookings). Operating without a permit brings $50-per-day fines and a 1-3 year permit ban; three code violations can trigger permit revocation. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: 12 guests - Rules apply to stays under: 30 days Notes: Two permit types (Metro Code 6.28.030, enacted by BL2020-187). STRP Owner-Occupied: accessory use in all zoning districts that allow residential use excluding NS districts; owner must be a natural person permanently residing in the STRP or in a unit on the same lot; only one permit per lot in single-family and two-family districts; max four sleeping rooms. STRP Not-Owner-Occupied: permitted with conditions only in MUN/MUN-A, MUL/MUL-A, MUG/MUG-A, MUI/MUI-A, OG, OR20 through OR40-A, ORI/ORI-A, CN/CN-A, CL/CL-A, CS/CS-A, CA, CF, DTC (North/South/West/Central), SCN, SCC and SCR (Metro Code 17.16.070.U); per nashville.gov, new not-owner-occupied permits are not permitted in AR2A, R, RS, or RM zones — existing permits may renew but are non-transferable upon sale (grandfathering per Tenn. Code Ann. 13-7-603: lost on sale/transfer, 30 continuous months of non-STR use, or three violations of generally applicable local law). Occupancy max = 2x permitted sleeping rooms + 4 (nashville.gov states maximum of 12); single party only; simultaneous rental to multiple parties prohibited; principal renter must be 21+; no compensation for stays under 24 hours; maximum guest stay 30 consecutive days; no food service by permit holder; permit number must be prominently displayed in any online listing. Since BL2025-1007 (effective 2025-12-12), owner-occupied STRP is not a permitted use in newly built/converted detached accessory dwelling units on RS/RN/RL-zoned lots. HOA/condo/lease restrictions still control (Tenn. Code Ann. 13-7-605). ## Requirements ### STRP Permit — Owner-Occupied (permit) - Authority: Metro Codes and Building Safety Department (zoning administrator) - Cost: $313 initial; $313 annual renewal - Renewal: annual (expires 365 days after issuance; 30-day grace only if no documented complaints) - Official source: https://www.nashville.gov/departments/codes/short-term-rentals/frequently-asked-questions - Notes: Owner must be a natural person (LLCs, corporations, trusts, partnerships ineligible) permanently residing on the property; application via ePermits; application valid 90 days; renewal requires proof of current property insurance and proof of Hotel Occupancy Tax payment; permits are non-transferable to another person or address. ### STRP Permit — Not-Owner-Occupied (permit) - Authority: Metro Codes and Building Safety Department - Cost: $313 (see needs_review) - Renewal: annual (expires 365 days after issuance) - Official source: https://www.nashville.gov/departments/codes/short-term-rentals/permit-types - Notes: Issued only for properties in the eligible mixed-use/office/commercial/downtown/shopping-center districts listed in Metro Code 17.16.070.U; new permits not issued in AR2A, R, RS, RM zones; grandfathered residential-zone permits renewable but lost upon sale/transfer. ### Proof of owner-occupancy (owner-occupied permits) (other) - Authority: Metro Codes and Building Safety Department - Cost: not verified - Renewal: with each application/renewal - Official source: https://www.nashville.gov/departments/codes/short-term-rentals/apply-short-term-rental-property-permit - Notes: Four current documents matching owner name and property address: two from Group A (TN driver's license, TN ID, Davidson County voter registration, IRS W-2/1099, vehicle registration/title) and two from Group B (insurance policy, pay stub, bank statement, employer verification); sent by email, not through the online application. ### Homeowner's fire, hazard and liability insurance (insurance) - Authority: Metro Code 6.28.030 (application requirement) - Cost: not verified - Renewal: proof required at each annual renewal - Official source: https://www.nashville.gov/departments/codes/short-term-rentals/apply-short-term-rental-property-permit/checklist - Notes: "Liability coverage shall have limits of not less than one million dollars per occurrence." ### Certified floor plan / inspection (inspection) - Authority: State-licensed architect, engineer, or home inspector (single- and two-family); Fire Marshal for buildings with 3+ dwelling units - Cost: not verified - Official source: https://www.nashville.gov/departments/codes/short-term-rentals/apply-short-term-rental-property-permit/checklist - Notes: Floor plan of each floor showing rooms, doors, windows and smoke-detector locations; UL-217 smoke alarms required in sleeping areas, egress paths and every story per Metro Code 6.28.030. ### Adjacent property owner notification (other) - Authority: Metro Code 6.28.030 (application requirement) - Cost: not verified - Official source: https://www.nashville.gov/departments/codes/short-term-rentals/apply-short-term-rental-property-permit - Notes: Written notice to each adjacent owner before filing, proven by owner signature or certified/registered mail receipt; notarized affidavit, HOA-compliance statement, local responsible party within 25 miles answering 24/7, and proof of payment of property taxes also required. ### STR occupancy tax account and monthly returns (registration) - Authority: Metro Finance, Collections Office - Cost: not verified - Renewal: monthly returns due by the 20th of the following month - Official source: https://www.nashville.gov/departments/finance/division-accounts/collections/pay-short-term-rental-property-occupancy-tax - Notes: Required for direct (non-marketplace) bookings; renewal of the STRP permit requires proof of Hotel Occupancy Tax payment. ### TN sales tax registration (direct bookings) (registration) - Authority: Tennessee Department of Revenue - Cost: not verified - Official source: https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/short-term-rentals.pdf - Notes: Owners with over $100/month in taxable sales must register and remit sales tax on bookings made outside a marketplace facilitator platform. ### Business tax (vacation lodging) (license) - Authority: Tennessee Department of Revenue / Davidson County Clerk - Cost: not verified - Renewal: annual - Official source: https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/short-term-rentals.pdf - Notes: Rental of real property for less than 180 days is subject to Tennessee business tax; individual property owners are subject if annual taxable gross sales are $100,000 or more in a jurisdiction; if a property management company is used, it owes the business tax instead. ## Taxes - **Hotel Occupancy Privilege Tax (short-term rental)**: 7% of gross rental receipts — applies to Occupancy of rooms/accommodations for less than 30 continuous days; under TN Public Chapter 364 (2025, effective 2025-07-01) the first 30 days of occupancy are taxable regardless of overall stay length for agreements entered/renewed on or after that date. Rate was 6% before an additional 1% took effect 2023-07-01 (BL2022-1529, Metro Code 5.12.150).; platform collects: yes. Source: https://www.nashville.gov/sites/default/files/2023-06/Short-Term-Rental-Form-taxes-payable-after-230701.pdf - **Additional occupancy tax (room-night fee)**: $2.50 per room per night — applies to Each room-night rented (Metro STR tax return, Section 2); platform collects: yes. Source: https://www.nashville.gov/sites/default/files/2023-06/Short-Term-Rental-Form-taxes-payable-after-230701.pdf - **Tennessee state sales tax**: 7% — applies to All rentals of accommodations for fewer than 90 continuous days, on the full sales price including cleaning fees, pet deposits, booking fees, damage-protection fees; platform collects: yes. Source: https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/short-term-rentals.pdf - **Davidson County local option sales tax**: 2.75% (2.25% + 0.5% transit surcharge effective 2025-02-01) — applies to Same base as state sales tax; combined state+local rate 9.75%; platform collects: yes. Source: https://www.tn.gov/revenue/news/2024/12/3/important-notice--change-of-local-tax-rate--davidson-county.html - **Tennessee business tax**: rate not verified — applies to Gross receipts from vacation-lodging rentals of fewer than 180 days; individual owners subject only if $100,000+ annual taxable gross sales in a jurisdiction; platform collects: no. Source: https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/short-term-rentals.pdf ## Enforcement - Penalties: Operating without a permit: $50 fine per day imposed by a court, with each day a separate offense, plus a 1-year permit-ineligibility period for the property upon a zoning administrator determination (6 months if the lapse was a failure to renew) and a 3-year ineligibility period upon a court finding (Metro Code 6.28.030, enacted by BL2020-187). Permit revocation: after three violations of generally applicable Metro Code provisions occurring as a direct result of STRP operation, with 15 days' written notice, appealable to the Metro Short Term Rental Appeals Board (6.28.035); once revoked, no new permit for that property for one year. Advertising more occupants than permitted is itself grounds for revocation. Metro FAQ: failure to register brings citations and a mandatory 1-year waiting period. Late occupancy-tax filings accrue 8% per annum interest plus 1% per month penalty (Metro STR tax return). The 'three strikes' framework mirrors Tenn. Code Ann. 13-7-603/13-7-604, under which grandfathered status is also lost after three violations (burden of proof on the local government) and Metro may suspend use while a permit is not maintained. - Platform liability: Since 2021-01-01, short-term rental unit marketplaces (e.g., Airbnb, Vrbo) must register with the TN Department of Revenue and collect and remit local occupancy taxes on marketplace bookings (Public Chapter 787 (2020); TN DOR notice 10/30/2020); marketplace facilitators also collect and remit state and local sales tax, relieving hosts for platform bookings (TN DOR STR tax manual, June 2025). Hosts remain liable for all taxes on direct bookings. Metro's permit/advertising rules (permit number displayed in listings) bind the operator/owner; no verified Metro ordinance imposes listing-removal duties on platforms. - Notes: Complaints trigger written/email notice to the permit holder; complainants must be warned that false complaints are punishable as perjury under Tenn. Code Ann. 39-16-702. Metro Codes' stated current enforcement emphasis (per local reporting) is owner-occupied permits held on non-primary residences. ## Unresolved research items - Not-owner-occupied permit fee: nashville.gov FAQ states a single '$313.00' STRP permit fee without distinguishing permit types; a separate not-owner-occupied fee schedule could not be verified, so $313 is assumed to apply to both types. - BL2024-478 (passed Nov 2024) amended the owner-occupancy documentation rules in Metro Code 6.28.030.A.3.b.iv (Legistar summary suggests a higher document count than the four listed on nashville.gov); current nashville.gov application pages state four documents (2 Group A + 2 Group B), which is used here. The codified current text could not be checked because library.municode.com returns HTTP 403. - The additional 1% hotel occupancy tax (bringing the rate to 7%) was contingent on Sports Authority stadium revenue bonds being issued by 2024-01-01 (per Metro Finance news page); Metro's currently posted STR tax return charges 7%, indicating the condition was satisfied, but the bond issuance itself was not independently verified. - No pending 2025-2026 state STR legislation could be verified: third-party guides cite 'SB 104/HB 109' as pending TN preemption bills, but official capitol.tn.gov records show SB0104 (114th GA) is a wine and grape board act (enacted as Public Chapter 40) and HB0109 concerns financial institutions; the 114th General Assembly had adjourned by late May 2026. pending_changes is therefore empty. - Davidson County business tax license cost and classification for STR owners not verified against an official source (cost left null). - Metro STR occupancy tax exemption wording ('tenant occupying for thirty or more continuous days is not required to pay the tax after the thirtieth day', per Metro Collections page) predates TN Public Chapter 364 (2025); the interaction shown here (first 30 days taxable for agreements on/after 2025-07-01) follows the state DOR notice, but Metro's own pages have not been observed to restate it. ## Sources - Short Term Rental Property Permit Types — Nashville.gov (Codes) (official, accessed 2026-07-16): https://www.nashville.gov/departments/codes/short-term-rentals/permit-types - Apply for Short Term Rental Property Permit — Nashville.gov (official, accessed 2026-07-16): https://www.nashville.gov/departments/codes/short-term-rentals/apply-short-term-rental-property-permit - Owner Occupied STRP Application Checklist — Nashville.gov (official, accessed 2026-07-16): https://www.nashville.gov/departments/codes/short-term-rentals/apply-short-term-rental-property-permit/checklist - STRP Operation Rules and Requirements — Nashville.gov (official, accessed 2026-07-16): https://www.nashville.gov/departments/codes/short-term-rentals/operation-rules-and-requirements - STRP Frequently Asked Questions — Nashville.gov (official, accessed 2026-07-16): https://www.nashville.gov/departments/codes/short-term-rentals/frequently-asked-questions - Substitute Ordinance BL2020-187 (current STRP law; Metro Code 6.28.030, 6.28.035, 17.16.070.U, 17.16.250.E) (official, accessed 2026-07-16): https://www.nashville.gov/sites/default/files/2022-03/Substitute-BL2020-187.pdf - Legislative History of STRP Permits — Nashville.gov (official, accessed 2026-07-16): https://www.nashville.gov/departments/codes/short-term-rentals/legislative-history - Pay Short Term Rental Property Occupancy Tax — Nashville.gov (Finance Collections) (official, accessed 2026-07-16): https://www.nashville.gov/departments/finance/division-accounts/collections/pay-short-term-rental-property-occupancy-tax - Metro Short-Term Rental Tax return form (taxes payable after July 1, 2023): 7% + $2.50/room-night (official, accessed 2026-07-16): https://www.nashville.gov/sites/default/files/2023-06/Short-Term-Rental-Form-taxes-payable-after-230701.pdf - Increase of Hotel Occupancy Tax (6% to 7%, eff. 2023-07-01; BL2022-1529) — Nashville.gov Finance (official, accessed 2026-07-16): https://www.nashville.gov/departments/finance/news/increase-hotel-occupancy-tax-metropolitan-nashville-davidson-county - Tennessee Public Chapter 972 (2018) — Short-Term Rental Unit Act, T.C.A. 13-7-601 to 13-7-606 (TN Secretary of State) (official, accessed 2026-07-16): https://publications.tnsosfiles.com/acts/110/pub/pc0972.pdf - TN Dept. of Revenue — Taxation of Short-Term Rental Units manual (June 2025) (official, accessed 2026-07-16): https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/short-term-rentals.pdf - TN DOR Important Notice — Short-Term Rental Unit: 30-Day Occupancy (Public Chapter 364, 2025) (official, accessed 2026-07-16): https://www.tn.gov/revenue/news/2025/5/7/important-notice--short-term-rental-unit--30-day-occupancy.html - TN DOR Important Notice — Change of Local Tax Rate: Davidson County (2.75% eff. 2025-02-01) (official, accessed 2026-07-16): https://www.tn.gov/revenue/news/2024/12/3/important-notice--change-of-local-tax-rate--davidson-county.html - TN DOR Important Notice — Short-Term Rental Unit Marketplaces (Public Chapter 787, 2020; eff. 2021-01-01) (official, accessed 2026-07-16): https://www.tn.gov/revenue/news/2020/10/30/important-notice--short-term-rental-unit-marketplaces.html - Metro Council Legistar — BL2024-478 (amendments to Chapter 6.28; passed 2024-11-07, approved 2024-11-12) (official, accessed 2026-07-16): https://nashville.legistar.com/LegislationDetail.aspx?ID=6808164&GUID=E7353AF1-D9EA-43D0-BC43-8A0805D19C9C - Metro Council Legistar — BL2025-1007 (DADU ordinance; owner-occupied STRP not permitted in new DADUs; effective 2025-12-12) (official, accessed 2026-07-16): https://nashville.legistar.com/LegislationDetail.aspx?ID=7639644&GUID=45E2F5DA-7D4A-4979-98DE-40BD2B8833CE - TN General Assembly — SB0104 (114th GA) bill record (used to debunk third-party claims of a pending STR preemption bill) (official, accessed 2026-07-16): https://wapp.capitol.tn.gov/apps/BillInfo/Default.aspx?BillNumber=SB0104&GA=114 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in New Orleans, LA - Status: **HEAVILY REGULATED** - Last checked: 2026-07-16 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/new-orleans-la/ ## Summary Short-term rentals (any rental of a dwelling unit for under 30 consecutive days) are legal in New Orleans only with two annual city permits: an STR owner permit for the unit plus a separate STR operator permit, and platforms may not take bookings for unpermitted units. Residential-area rentals are 'Non-Commercial STRs' (NSTR): capped at one permit per lot AND one per city square/block (contested squares are decided by a quarterly bingo-style lottery), limited to 3 guest bedrooms and 6 guests (one party only), and a permitted operator must physically reside in a bedroom on the lot whenever guests are present and resolve complaints within one hour — so a truly unhosted whole-home rental is not possible in residential districts. Commercial STRs (CSTR) in commercial/mixed-use districts allow up to 5 guest bedrooms/10 guests without a live-in operator, but as of the May 7, 2026 Transient Lodging Interim Zoning District every new CSTR needs a City Council conditional-use approval. STRs are banned outright in the Garden District and are not an allowed use in the French Quarter's Vieux Carré districts (the small VCE Bourbon Street entertainment district is the exception). On October 7, 2025 the Fifth Circuit (Hignell-Stark v. City of New Orleans) upheld the core scheme — including the operator-present-during-stays rule and density caps — but struck down the ban on business entities (LLCs) holding owner/operator permits and the one-dwelling-per-listing advertising rule; the city's published lottery guidance still tells LLC-owned properties they are ineligible, so watch for conforming amendments. Hosts owe city nightly fees ($5/night NSTR, $12/night CSTR), a 5% gross rentals tax, a 6.75% occupancy tax, a $0.50/night occupancy privilege tax, and 5% Louisiana state sales tax; violations run at least $500 per offense per day (adjudicated fines capped at $1,000 per violation), and revocation bars the property from STR use for five years. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: 6 guests - Rules apply to stays under: 30 days Notes: Whole-home NSTR rental is allowed in residential districts, but a permitted operator (who may not be a guest) must physically reside in a bedroom on the lot of record during any guest stay (CZO 21.8.C.18; Code Secs. 26-619, 26-620(a)(1)(e)), so unhosted operation is effectively impossible outside commercial districts; CSTRs in commercial/mixed-use districts have no live-on-site requirement (structures with 10+ STR units need a designated permitted operator) but new CSTRs now require conditional-use approval (CZO 19.4.A.23, Ord. 30625 MCS, 5/7/2026). Owner primary residence is NOT required — the 2019 owner-residency rule was struck down in Hignell-Stark I (46 F.4th 317, 5th Cir. 2022), and the Fifth Circuit's 10/7/2025 opinion construes the current operator 'reside' requirement as presence only while guests are present, which it upheld against dormant Commerce Clause attack. NSTR max: 3 guest bedrooms, 2 guests/bedroom, 6 guests, one bedroom reserved for the operator; CSTR max: 5 guest bedrooms, 10 guests. Only one party of guests per unit; no rentals by the hour or for less than one night; rentals of 30+ consecutive days are not STRs. Density: one NSTR per lot and one per city square (small multi-family affordable developments exempt from the block cap); in residential and certain neighborhood-business districts the block cap is shared with bed-and-breakfasts. Bans: no STR or B&B in the Garden District (St. Charles Ave/Jackson Ave/Magazine St/Louisiana Ave, non-waivable, CZO 20.3.LLL.1.i); NSTR is not a listed permitted use in the Vieux Carré VCR/VCC/VCS districts (French Quarter) — of the VC districts only VCE appears in the CZO 21.8.C.18 permitted-district list. The Code's natural-persons-only ownership rule (26-617(a)) and one-dwelling-per-listing rule (26-618(a)(3)) were held unconstitutional on 10/7/2025 but remain in the published Code/CZO text. ## Requirements ### STR Owner Permit — Type N (Non-Commercial/NSTR) (permit) - Authority: City of New Orleans Dept. of Safety & Permits, Short Term Rental Administration - Cost: $500/year permit fee + $50 non-refundable application fee - Renewal: annual (1 year); all issued NSTR licenses expire June 30 of the cycle year. 2026 cycle: renewal was due May 2, 2026, extended to June 18, 2026 — the June 30 date is license expiry, not the renewal deadline (city STR administration home page, verified 2026-07-20) - Official source: https://nola.gov/nola/media/One-Stop-Shop/029381-MCS-(As-Amended).pdf - Notes: Code Sec. 26-616(c). One permit per person and per lot; one NSTR per city square awarded by quarterly lottery when contested (Sec. 26-617(g); lottery uses bingo-style draw, winners have 5 days to pay). Requires floor plan, evacuation plan, noise abatement plan (no noise-monitoring device required for NSTR), sanitation plan, owner attestation, proof of completed city STR course, and no outstanding city taxes/violations. Special exception from the block cap via CZO 21.8.C.18.r carries a $500 application fee (Sec. 26-616(e)); the IZD that suspended special exceptions (19.4.A.21) expired 4/29/2026. Business-entity/LLC ownership ban held unconstitutional 10/7/2025 but city lottery guidance still lists LLC-owned properties as ineligible. ### STR Operator Permit — Type N (permit) - Authority: City of New Orleans Dept. of Safety & Permits, Short Term Rental Administration - Cost: $150/year permit fee + $50 application fee; $25 operator card replacement - Renewal: annual - Official source: https://nola.gov/nola/media/One-Stop-Shop/029381-MCS-(As-Amended).pdf - Notes: Code Sec. 26-619. Every STR must have a designated permitted operator; for NSTRs the operator must prove residence on the premises (recorded ownership or lease + 2 matching-address documents), reside on-site during guest stays, be reachable by phone, and resolve neighbor/guest/city complaints within 1 hour. No person may operate more than one NSTR. Fifth Circuit upheld the operator permit and presence-during-stays requirement (construed as not requiring permanent residency) on 10/7/2025; the natural-person-only limit on operator permits was struck down. ### STR Owner Permit — Type C (Commercial/CSTR) (permit) - Authority: City of New Orleans Dept. of Safety & Permits, Short Term Rental Administration - Cost: $1,000/year permit fee + $50 application fee per permit - Renewal: annual (renewal requires proof of favorable annual city fire inspection) - Official source: https://nola.gov/commercial-owners-permit/ - Notes: For units in commercial/mixed-use districts; up to 5 guest bedrooms/10 guests per unit; max 1 unit or 25% of units per lot/building (cap inapplicable in VCE, Canal St. frontage, EC, MC, LS, MI districts) per CZO 20.3.LLL.2. Noise monitoring device required since July 1, 2023; noise abatement, security/operation, and sanitation plans required. New CSTR applications were frozen June 8, 2023–Nov 5, 2025 under an IZD; new CSTRs now require conditional-use approval under the Transient Lodging IZD (CZO 19.4.A.23, Ord. 30625 MCS, adopted 5/7/2026; $1,500 IZD appeal fee). ### STR Operator Permit — Type C (permit) - Authority: City of New Orleans Dept. of Safety & Permits, Short Term Rental Administration - Cost: $1,000/year permit fee + $50 application fee - Renewal: annual - Official source: https://nola.gov/nola/media/One-Stop-Shop/029381-MCS-(As-Amended).pdf - Notes: Code Secs. 26-616(c)(2), 26-619, 26-620. CSTR operators need not reside on the property but must be available during all guest occupancy and resolve complaints within 1 hour; structures with 10+ STR dwelling units must have a designated permitted operator (CZO 20.3.LLL.2.f). ### STR Platform Permit (permit) - Authority: City of New Orleans Dept. of Safety & Permits - Cost: $10,000/year - Renewal: annual - Official source: https://nola.gov/nola/media/One-Stop-Shop/029381-MCS-(As-Amended).pdf - Notes: Code Secs. 26-615(b), 26-616(c)(3). No platform may facilitate a booking transaction in Orleans Parish without this permit. Safe harbor (Sec. 26-623): require owner+operator permit numbers at listing, block listings lacking valid permit data, remove improper listings within 7 days of city notice, and file monthly reports (listings, permit numbers, addresses, URLs, nights rented, rent amounts, taxes/fees remitted). ### Commercial general liability insurance (insurance) - Authority: City of New Orleans (Code Sec. 26-618(a)(1)) - Cost: not verified - Renewal: must be maintained at all times - Official source: https://nola.gov/nola/media/One-Stop-Shop/029381-MCS-(As-Amended).pdf - Notes: Minimum $1,000,000 CGL per occurrence, combined single limit, for each dwelling unit used as an STR. ### Healthy Homes registration and STR training course (other) - Authority: City of New Orleans (Short Term Rental Administration / Code Sec. 26-617) - Cost: not verified - Renewal: training completion required within each permit year; Healthy Homes Certificate of Compliance required at renewal - Official source: https://nola.gov/next/short-term-rental-administration/announcements/2026-nstr-renewal-info/ - Notes: 2026 NSTR renewals require a complete application, valid operator license, proof of completion of the city's STR course, Healthy Homes registration and Certificate of Compliance, settlement of all judgments/liens/fines, and closure of open building permits/violations; owners must respond to inspection requests within 72 hours. ## Taxes - **NSTR Occupancy Fee (city nightly fee)**: $5 per night rented — applies to Non-commercial (residential) STRs; platform collects: not verified. Source: https://nola.gov/str-taxes-and-fees/ - **CSTR Occupancy Fee (city nightly fee)**: $12 per night rented — applies to Commercial STRs; platform collects: not verified. Source: https://nola.gov/str-taxes-and-fees/ - **Orleans Parish Gross Rentals Tax**: 5% — applies to Gross rent from STR stays (collected by City Dept. of Finance, Bureau of Revenue); platform collects: not verified. Source: https://nola.gov/str-taxes-and-fees/ - **Orleans Parish Occupancy Tax**: 6.75% — applies to STR occupancy (collected by City Dept. of Finance, Bureau of Revenue); platform collects: not verified. Source: https://nola.gov/str-taxes-and-fees/ - **Hotel Occupancy Privilege Tax**: $0.50 per night (establishments with 1-299 rooms; $1.00 for 300+) — applies to STR/hotel occupancy; platform collects: not verified. Source: https://nola.gov/str-taxes-and-fees/ - **Louisiana state sales tax on accommodations**: 5% (effective Jan 1, 2025 through Dec 31, 2029) — applies to Sleeping rooms, hotel/motel rooms and similar accommodations, including residential short-term rentals (La. R.S. 47:301(6)); platform collects: not verified. Source: https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-the-state-sales-tax-rate-for-sleeping-rooms-hotel-rooms-motel-rooms-and-similar-accommodations/ ## Enforcement - Penalties: Code Sec. 26-629 (Ord. 29381 MCS): fine of not less than $500 for each offense, with each day a violation exists a separate and distinct offense; the city's STR fee page states adjudicated fines are capped by state law at a maximum of $1,000 per violation cited. Permits are revocable privileges (Sec. 26-615(c)); revocation bars the permittee from reapplying for 5 years and, for mandatory-revocation violations, a hearing officer must record a 5-year prohibition on STR use of the property that runs against current and future owners (Sec. 26-628). Revocation is mandatory for listed violations (e.g., exceeding advertised or actual occupancy/bedroom limits, illegal-STR advertising, reception-facility use, discrimination) and for any three violations of specified sections within 12 months. The city may also suspend permits for life-safety building violations, cut electrical service, file property liens, and seek injunctions; the department can inspect on reasonable belief of violation and seek an administrative warrant if entry is refused for 72 hours. Neighbors within 300 feet have a private right of action to enjoin violations, with attorney's fees, and violations may be enjoined without showing irreparable injury (Sec. 26-630). - Platform liability: Platforms may not facilitate or conduct any booking transaction for an Orleans Parish STR without a $10,000/year platform permit (Secs. 26-615(b), 26-616(c)(3)). To keep safe-harbor protection (Sec. 26-623) a platform must require owner and operator permit numbers at the time of listing, refuse listings with missing/blank/non-conforming permit data, remove unpermitted or unauthorized listings within 7 days of written city notice, require city-issued ID numbers for other transient lodging (hotels, B&Bs) listed for under-30-day stays, and submit monthly reports covering every listing (permit numbers, addresses, URLs, nights rented, rent collected, taxes/fees remitted, cumulative booking tallies). Where a platform bears tax-collection responsibility under Sec. 26-622.1, it collects and remits STR taxes and fees, but platform non-collection does not relieve the owner (Sec. 26-618(a)(11)). - Notes: The Department of Safety & Permits maintains a public STR dashboard (applications, permits, delisted addresses, violations, weekly adjudication counts, and lots under the 5-year revocation bar) updated weekly (Sec. 26-624(j)). The department prioritizes adjudication of illegal-advertising and occupancy-limit violations. Appeal of a revocation must be filed within 30 days. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - Conforming City Code/CZO amendments expected after the Fifth Circuit's Oct. 7, 2025 Hignell-Stark ruling struck the business-entity (LLC) ban on owner/operator permits (Equal Protection) and the one-dwelling-unit-per-listing advertising rule (First Amendment); city officials said they expect to amend the ordinance while preserving the rest. No conforming ordinance had been located as of verification, and the city's published lottery guidance still treats LLC-owned properties as ineligible; case remanded to E.D. La. (Nos. 2:19-cv-13773, 2:22-cv-2991) and plaintiffs' counsel indicated a rehearing request. (Proposed, 2025-10-07) — https://www.nola.com/news/business/us-fifth-circuit-curbs-new-orleans-short-term-rental-rules/article_e8373a52-5510-46d7-b91b-93495126898d.html - Transient Lodging Study: City Planning Commission recommendations for extensive permanent CZO updates to transient lodging (bedroom-count size classifications, 24/7 management requirements, further restrictions), public hearing set for Dec. 9, 2025. Pending the permanent rewrite, the council adopted the Transient Lodging Interim Zoning District (CZO 19.4.A.23, Ord. 30625 MCS, 5/7/2026), already effective, which makes all new CSTRs, B&Bs, hotels/motels, hostels, and timeshares conditional uses even where the base district permits them. (Proposed, 2025-12-09) — https://www.louisianalawblog.com/real-estate/the-ups-and-downs-of-residential-short-term-rentals-and-transient-lodging-in-new-orleans/ ## Unresolved research items - Nightly fee discrepancy: Ordinance 29381 Sec. 26-616(d) as adopted sets a $12/night owner-remitted fee for all STRs, but the city's current official fee page lists $5/night for NSTR and $12/night for CSTR; the amending ordinance reducing the NSTR nightly fee was not located — city fee page values used. - Post-ruling LLC practice: the Fifth Circuit invalidated the business-entity ban on owner/operator permits (10/7/2025), but the city's published lottery guidance (last cycle verified: Sept. 2025) still says LLC-owned properties are ineligible; whether Safety & Permits now accepts business-entity applications, and the status of any rehearing petition or remand orders in E.D. La. Nos. 2:19-cv-13773/2:22-cv-2991, could not be verified from official sources. - Whether Airbnb/Vrbo currently hold platform permits and actually collect/remit the city taxes and nightly fees under Sec. 26-622.1 (platform-by-platform collection practice) was not verified against an official source — collectedByPlatform left null throughout. - The Louisiana Stadium & Exposition District 4% hotel occupancy tax may also apply to Orleans Parish STR stays but was not verified against an official source and is omitted from the taxes list. - CSTR allowed-district list: CSTR use standards (CZO 20.3.LLL.2) and the new conditional-use requirement (19.4.A.23) were verified, but the district-by-district use tables (CZO Arts. 10-17) listing exactly where 'Short Term Rental, Commercial' is permitted were not individually extracted; the French Quarter prohibition was verified for NSTR via the CZO 21.8.C.18 permitted-district list (only VCE among Vieux Carré districts). - Text of the special-exception provision CZO 21.8.C.18.r (scope and criteria for exceeding the block cap after the 19.4.A.21 IZD expired 4/29/2026) renders inconsistently on czo.nola.gov and was verified only via the Code's $500 special-exception fee (Sec. 26-616(e)) and the city lottery rules page. - Franchise-level detail of the STR platform June 2025 booking-verification enforcement change referenced in industry guides was not confirmed on an official city page. - [object Object] ## Sources - Hignell-Stark v. City of New Orleans, No. 24-30160 (5th Cir. Oct. 7, 2025) — published opinion (official, accessed 2026-07-16): https://www.ca5.uscourts.gov/opinions/pub/24/24-30160-CV0.pdf - Ordinance No. 29381 MCS (As Amended) — Code Ch. 26, Standards for Short-Term Rentals (Secs. 26-613 to 26-630), effective July 1, 2023 (official, accessed 2026-07-16): https://nola.gov/nola/media/One-Stop-Shop/029381-MCS-(As-Amended).pdf - City of New Orleans — STR Taxes, Fees, and Fines (official, accessed 2026-07-16): https://nola.gov/str-taxes-and-fees/ - City of New Orleans — Short Term Rental Administration (home; Q2 2026 lottery and renewal dates) (official, accessed 2026-07-16): https://nola.gov/next/short-term-rental-administration/home/ - City of New Orleans — Commercial Owner's Permit (CSTR) (official, accessed 2026-07-16): https://nola.gov/commercial-owners-permit/ - City of New Orleans — Short Term Rental Permit Lotteries (official, accessed 2026-07-16): https://nola.gov/next/short-term-rental-administration/topics/short-term-rental-permit-lotteries/ - City of New Orleans — 2026 NSTR Renewal Info (official, accessed 2026-07-16): https://nola.gov/next/short-term-rental-administration/announcements/2026-nstr-renewal-info/ - City of New Orleans — NSTR lottery announcement (Sept. 2025 cycle; LLC ineligibility and special-exception discontinuation guidance) (official, accessed 2026-07-16): https://nola.gov/next/short-term-rental-administration/announcements/important-information-regarding-upcoming-nstr-lottery/ - Comprehensive Zoning Ordinance Article 21, Sec. 21.8.C.18 — Short Term Rental, Non-Commercial (as amended by Ord. 29382 MCS 3/23/2023 and Ord. 30311 MCS 4/29/2025) (official, accessed 2026-07-16): https://czo.nola.gov/article-21/ - Comprehensive Zoning Ordinance Article 20, Secs. 20.3.LLL (STR standards) and 20.3.I (B&B/one-per-block), incl. Garden District prohibition (official, accessed 2026-07-16): https://czo.nola.gov/article-20/ - Comprehensive Zoning Ordinance Article 19 — IZDs 19.4.A.20 (CSTR, expired 11/5/25), 19.4.A.21 (NSTR special exception, expired 4/29/26), 19.4.A.23 Transient Lodging IZD (Ord. 30625 MCS, 5/7/26) (official, accessed 2026-07-16): https://czo.nola.gov/article-19/ - Louisiana Dept. of Revenue — FAQ: state sales tax rate for sleeping rooms/hotel rooms (5% effective 1/1/2025) (official, accessed 2026-07-16): https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-the-state-sales-tax-rate-for-sleeping-rooms-hotel-rooms-motel-rooms-and-similar-accommodations/ - La. R.S. 47:321.1 (state sales tax component; 2025 rate change) (official, accessed 2026-07-16): https://www.legis.la.gov/legis/Law.aspx?d=1017779 - City of New Orleans — Overview of Short Term Rentals in New Orleans (regime history; ordinance links) (official, accessed 2026-07-16): https://nola.gov/next/short-term-rental-administration/topics/overview-of-short-term-rentals-in-new-orleans/ - nola.com — U.S. Fifth Circuit curbs New Orleans short-term rental rules (Oct. 2025) (news, accessed 2026-07-16): https://www.nola.com/news/business/us-fifth-circuit-curbs-new-orleans-short-term-rental-rules/article_e8373a52-5510-46d7-b91b-93495126898d.html - Louisiana Law Blog (Kean Miller) — Ups and Downs of Residential STRs and Transient Lodging in New Orleans (CSTR IZD expiration; Transient Lodging Study) (news, accessed 2026-07-16): https://www.louisianalawblog.com/real-estate/the-ups-and-downs-of-residential-short-term-rentals-and-transient-lodging-in-new-orleans/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in San Diego, CA - Status: **HEAVILY REGULATED** - Last checked: 2026-09-30 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/san-diego-ca/ ## Summary San Diego requires a City Short-Term Residential Occupancy (STRO) license for a dwelling rental of less than one month, plus a Transient Occupancy Tax certificate and, when applicable, a Rental Unit Business Tax account. Tier 1 covers no more than 20 rental days per year; Tier 2 covers home-sharing over 20 days; Tier 3 covers whole-home rentals outside Mission Beach and currently remains open; Tier 4 covers Mission Beach whole-home rentals and is closed. As of September 25, 2026, the City reported 807 Tier 3 licenses available and no Tier 4 licenses available. License application plus license fees range from $226 to $1,170 per two-year term. Hosts must follow local-contact, notice, fire-safety, recordkeeping and advertising rules. Property-specific transient occupancy tax is 11.75%, 12.75%, or 13.75%; a platform that collects rent is legally required to collect and remit it, but actual collection by every platform is not assumed. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: none verified - Rules apply to stays under: not verified Notes: STRO means occupancy for less than one month, with month defined by matching calendar dates rather than a fixed number of days. Tier 1 permits home-share or whole-home use for an aggregate 20 days or less annually. Tier 2 requires the host's primary residence, generally at least 275 host-occupancy days per calendar year, while City guidance's allowance for up to 90 whole-home days requires reconciliation with §510.0107(b)'s home-share-while-present requirement. Tier 3 and Tier 4 require a two-consecutive-night minimum and at least 90 utilization days each year. Tier 3 is capped at 1% of City housing units outside Mission Beach; Tier 4 is capped at 30% of Mission Beach housing units. A host may hold one license and operate one dwelling at a time; licenses are nontransferable. Only one Tier 1 license may be issued for a dwelling unit per calendar year. The program applies throughout the City regardless of base zoning. The current City FAQ identifies excluded unit types and qualified ADU eligibility, but parcel and private-restriction compliance must be checked. The Good Neighbor Policy must state maximum allowable occupants, but no universal numeric cap or calculation was established. Tier 1 home share must be in the primary residence, defined by §510.0102 as the single dwelling in which the host resides at least six months of the year. Tier 2 adds the stricter 275-day occupancy requirement. If a Tier 2 host has not owned/rented the home for the full preceding year, the code requires residence for at least 75% of the days owned/rented. The definition of home share includes a separate dwelling on the same premises, but §510.0104(b)(2) and (c)(2) restrict Tier 1 and Tier 2 home share to the host's primary residence; the broad definition alone does not authorize a second unit under either tier. Caps are rounded up using the latest SANDAG estimates, updated every two years and not reduced below the prior period; lottery allocation applies if sufficient demand exists. Each dwelling needs its own host/license: multiple-property ownership does not authorize one host to operate several. Hosts must be natural persons aged at least 18 with legal occupancy/STR rights under the July 31, 2026 regulation. Current City guidance excludes income-restricted affordable units, student housing/dormitories/SROs, vehicles, boats, temporary structures, unpermitted conversions and nonresidential space. The current FAQ allows only companion units permitted before October 15, 2017, while the legacy PDF says September 2017; grandfather eligibility requires confirmation. Current ADU/JADU guidance prohibits rental terms shorter than 31 consecutive days. Permanent residents may host only in the live portion of a live/work unit, not the work area. ## Requirements ### San Diego STRO license (license) - Authority: City of San Diego Office of the City Treasurer - Cost: Tier 1: $33 application + $193 license; Tier 2: $33 + $284; Tier 3 or 4: $41 + $1,129 per two-year term - Renewal: Every two years; current renewal application and license fees equal the initial tier fees - Official source: https://www.sandiego.gov/treasurer/short-term-residential-occupancy - Notes: Tier 1, 2 and 3 applications are open; Tier 4 applications and waitlist are closed as of September 25, 2026. The current application guidance requires an active TOT certificate and paid Rental Unit Business Tax account; §510.0105(b) also permits proof of a concurrent TOT application and makes RUBT proof conditional on applicability. Confirm that distinction with Treasury before submitting; a non-owner host also needs a Business Tax Certificate and written right to occupy and sublease for less than one month. Renewal notices are emailed 60 days before expiration. Fees are nonrefundable. July 2026 rules accept appropriate trustee/managing-member documents as right-to-occupy examples. Pending enforcement and revocation within the preceding 12 months can block issuance; code exception allows approval needed to resolve an enforcement action. The pending-enforcement regulation includes outstanding tax/assessment amounts after administrative remedies are exhausted, confirmed violations with issued remedies and unanswered notices. Renewal requires timely fees, compliance, updated application information and transaction records unless a qualifying City platform pass-through-registration agreement excuses submission; pending/recent revocation bars renewal. Expired licenses require new applications subject to availability. The renewal guide lists service fees of $1.50 ACH or 2.95% credit/debit. Changing tiers requires cancellation and a new paid application; replacing a host requires a new application, not transfer. ### Transient Occupancy Registration Certificate (registration) - Authority: City of San Diego Office of the City Treasurer - Cost: $0 - Renewal: Separate expiration or renewal cycle not established from the reviewed sources - Official source: https://www.sandiego.gov/treasurer/taxesfees/tot - Notes: Required for City properties rented for less than one month. Apply through the City's online registration system or by submitting the official application to TOT Administration. Post the certificate conspicuously and its number in STRO ads and the exterior notice. Returns/remittance are due monthly by the next month's last day. Late TOT penalty is 1% on the first day plus one-third of 1% each later day, capped at 25%; separate fraud/audit-deficiency penalties apply. Keep the TOT certificate separate from permission to operate. The code requires separate taxable/nontaxable monthly totals, separate tax receipts and three years of City-accessible tax records; STRO's four-year guest/transaction rule is additional. Sections 35.0115 and 35.0137 require written sale, transfer or closure notice at least 30 days beforehand (immediately if the decision was made less than 30 days before), successor notification/certification and a final return/payment by the matching day next month, or that month's last day if none. A successor must withhold unpaid tax/penalties from the purchase price until a receipt or tax clearance is produced and deposit the withheld amount if none is produced within 30 days after starting business; failure to withhold creates successor liability. The live FAQ gives abbreviated closure guidance, not a repeal of these code duties. Online TOT payments incur third-party fees of $1.50 for e-check, 2.50% for credit and 1.50% for debit; cash/check by mail or in person have no service fee. These differ from STRO license-payment fees. Current City-linked tax regulations require records within two weeks of request, with a possible one-week auditor extension, in the requested format. Missing records may be estimated, and older unaudited periods can be examined despite the three-year minimum retention rule. Maintain exemption and adjustment support and separate TMD subtotals where applicable. ### Rental Unit Business Tax account (other) - Authority: City of San Diego Office of the City Treasurer - Cost: $50 parcel base + $5 per unit for a single-family home, condominium, or 2-10-unit property; larger-property schedules differ - Renewal: Annual; $25 or 10% late penalty, whichever is greater, plus 1% per month beginning one month after the due date - Official source: https://www.sandiego.gov/treasurer/taxesfees/btax/rtaxfees - Notes: The City FAQ says owners renting all or part of residential property more than six days in a calendar year owe this tax. The current fee page lists $57 + $9 per unit for 11-100 units and $150 + $8 per unit for 101 or more, plus a separate state-mandated $4 business-license fee. ### STRO operating and safety requirements (other) - Authority: City of San Diego - Cost: not verified - Renewal: Ongoing; Tier 3 and Tier 4 hosts submit quarterly utilization reports - Official source: https://www.sandiego.gov/sites/default/files/2025-07/stro-host-operating-requirements.pdf - Notes: Provide guests the Good Neighbor Policy; comply with California Fire Code, confirmed by inspection or host affidavit at City discretion; designate a local contact who responds within one hour; post the prescribed exterior notice; place the TOT certificate and STRO license numbers in advertisements; post human-trafficking reporting guidance and train guest-facing workers; and retain transaction records for four years. No recurring general inspection interval was established. Use the dwelling only for residential occupancy, prohibit business signs and nuisance. The exterior notice must be 8.5 by 11 inches, all capitals, black bold at least 20-point type, with host/local-contact and City enforcement contacts. The local contact must act to resolve complaints, not merely respond. The guest policy also identifies guest rooms, maximum occupants, parking, trash/recycling, noise and potential police-response charges. Complete trafficking training before initial listing and retain proof while licensed. Records include address, dates/nights, guest-policy copy, gross receipts/TOT and relevant tax records. Update host/local-contact details with Treasury within 30 days. ### Business Tax Certificate for a non-owner host (registration) - Authority: City of San Diego Office of the City Treasurer - Cost: $34 for 12 or fewer employees; $125 plus $5 per employee for 13 or more, plus $4 state fee; employee and district fees may apply - Renewal: Annual - Official source: https://www.sandiego.gov/treasurer/taxesfees/btax/btaxfees - Notes: Required in the host's name and applied-for address when not the owner, separate from the owner's RUBT. From July 1, 2025, businesses with employees working in the City owe $1.47 per employee annually for minimum-wage enforcement. Business Improvement District fees depend on location. Failure to pay within 15 days of starting business triggers $25 or 10%, whichever is greater, plus 1% monthly beginning one month after due date; operating without payment adds $68 for small businesses or $250 for large businesses. ## Taxes - **San Diego Transient Occupancy Tax**: 11.75% in Tax Zone 1, 12.75% in Tax Zone 2, or 13.75% in Tax Zone 3 — applies to Rent for City lodging occupied for less than one month; the property's zone must be determined with the official address lookup. Nonrefundable cleaning fees form taxable rent. Exemptions include monthly-or-longer occupancy, daily total rent of $25 or less, qualifying treaty/law exemptions and direct payment by the U.S. or California government. Collection accompanies rent; monthly returns/remittance are due by the next month's last day. The operator remains responsible for accurate platform-booking remittance. 'One month' means matching calendar dates, not a universal 30 days; qualifying month-long occupancy is exempt from its first month. Government direct-payment exemption does not cover later reimbursement. Retain exemption documentation. Taxable rent includes utility/equipment charges and qualifying in-room services without deductions; report on the accounting basis used for the books. Do not advertise that tax is absorbed or refunded except through authorized procedures. The City's rent regulation also includes pet/resort, early/late checkout, no-show/cancellation, forfeited/nonrefundable deposits and mandatory or guest-facing third-party charges; qualifying fixed liquidated damages in group-cancellation contracts are excepted. Do not deduct operator platform or credit-card costs. The listed total rates already include Measure C's additions; do not add them again. If a map conflicts with the code's zone definitions, §35.0211 says the text prevails.; platform collects: not verified. Source: https://www.sandiego.gov/treasurer/taxesfees/tot - **San Diego Tourism Marketing District assessment**: 2% — applies to Lodging businesses with 70 or more rooms; imposed on the lodging business, which may elect to pass it to the transient. Any pass-through must be shown separately from TOT on the receipt and reported separately; monthly remittance is due by the next month's last day. Section 61.2510(a)(8) calls for any pass-through to be identified as 'San Diego Tourism Marketing District Assessment' in all business-owner communications. Section 61.2516's exemptions differ from TOT: its wording covers occupancy for more than one month, government payment directly or indirectly, and treaty-exempt transients. Do not assume identical TOT exemptions. R-307843 §4(c) incorporates exclusions from both TOT §35.0111 and TMD §61.2516, supporting a combined reading that also excludes exactly one calendar month and $25-or-less daily rent. This is a reading of the resolution, not confirmation that the unreviewed 2016 modified management plan adds no qualifications. R-310664 retains 2% for 70-or-more-room businesses from September 1, 2016. The renewal resolution separately requires monthly accounting/local three-year records and incorporates TOT monthly/closure and penalty procedures; assessment notices allow a written Treasurer hearing request within 14 calendar days after service or mailing. Successor withholding duties also apply.; platform collects: not verified. Source: https://www.sandiego.gov/treasurer/taxesfees/tot ## Enforcement - Penalties: The City may issue a verbal warning, written warning, notice of violation or license revocation without using every preceding step. A third operating-requirements violation within 12 months permits revocation, and a host revoked within the prior 12 months is ineligible for a license. The Good Neighbor Policy must disclose that noise violations can produce administrative citations up to $1,000 to each guest and the host. An STRO offense-specific fine schedule remains unresolved. A hearing officer determines the alleged third violation before revocation; an appeal of a violation notice/revocation must be requested in writing to the City Manager within 10 calendar days of receipt of the regulatory-action notice. The hearing must be set no more than 90 calendar days after request receipt unless both sides agree in writing to a later date; the hearing officer supplies written reasons within 30 calendar days after the hearing concludes. General code enforcement separately authorizes administrative citations for violations without imminent health/safety danger up to $10,000 per violation per day (§12.0908(c)), and civil penalties at a daily rate up to $10,000 per violation, capped at $500,000 per parcel or structure per calendar year for related violations (§12.0803(d)), with annual CPI adjustment and an additional 5% administrative fee. These O-22109 changes took effect July 15, 2026 outside the Coastal Overlay Zone; the code and City adopted-update page say coastal certification is still outstanding. These are general ceilings, not a verified STRO offense-specific schedule. - Platform liability: Municipal Code §510.0201 prohibits platforms from processing bookings without a valid registry-listed license, requires reasonable efforts to prevent Tier 1 bookings beyond 20 days, and requires monthly listing data. If a platform collects rent, it must collect and remit TOT monthly and issue a receipt separately stating the tax. Platforms must retain required transaction records for four years. These duties do not establish that every platform collects rent or tax, so collectedByPlatform remains null. Section 510.0201(g) permits an alternative written City compliance agreement. SB 346's state framework applies only in an opt-in jurisdiction (§50990(b)); §50996 expressly preserves differing local STR/platform/TOT regulation. San Diego opt-in implementation was not established; existing City duties are independently supported by Division 2. Platforms must notify hosts of licensing and TOT requirements, provide trafficking resources/training if the platform offers them, and produce evidence of notifications when requested. A platform's failure to notify does not excuse host compliance. Monthly data include license numbers, responsible persons, street addresses and days booked; tax-remittance documentation is retained four years after remittance, separately from transaction records. - Notes: Licensing is administered by the Treasurer and complaints are handled through the City's Building and Land Use Enforcement team. The City Attorney's June 9, 2026 release reports a six-property stipulated judgment against 3YS, LP and Skytree Enterprises: $100,000 penalties and $6,079.88 costs upfront, $1.15 million suspended subject to compliance, cessation/listing removal/bookings cancellation and no operation or license application at those properties until 2028. This is the City's report, not an independently reviewed judgment or a finding that all litigation has ended. TOT assessments/jeopardy determinations have a separate appeal route: under §35.0118, request a Treasurer hearing in writing within 14 days after service or mailing; at least five days' hearing notice is required. Amounts remaining above $750 may be appealed to the City Manager within 14 days after service/mailing of the board determination; otherwise the decision is final and payment due within that period. The independent hearing officer's written decision is due within 14 days after the hearing and amounts then due are immediately payable. Section 35.0122 generally requires a written, perjury-certified refund claim within three years of payment and supporting records; credits/refunds for non-transient occupancy require refunding the guest or crediting later rent. Tax noncompliance can also trigger liens, civil collection and the code's separate misdemeanor remedies; the STRO license appeal is not the tax appeal. The City-linked tax appeal regulation excludes records not provided during the audit from appeal evidence. Properly noticed failure to attend or send a representative waives the hearing; the officer may accept perjury-certified written declarations instead. General administrative citations use a different route again: §12.0501 requires a written appeal to the Director within ten calendar days from service, with at least ten calendar days' hearing notice. Under §11.0301, qualifying mailed service is effective on the mailing date, not receipt; do not assume an added mailing grace period. Civil-penalty notice/orders use §§12.0804-.0809 and Division 4 hearings; a general ten-day citation appeal is not a verified universal civil-order deadline. Division 4 provides the City's preponderance-of-evidence burden, an opportunity to present evidence/cross-examine, a properly noticed nonattendance waiver and an enforcement order final on service. Section 12.0412 references CCP §1094.6 and alternatively Government Code §53069.4 for judicial review; current Government Code §53069.4(b)(1) expressly provides 20-day de novo superior-court review after service of a qualifying final administrative-fine order notwithstanding CCP §§1094.5/.6. Do not assume the local CCP reference allows a longer deadline. Which statutory route applies to a particular notice remains unresolved; CCP §1094.6's full text was not recovered. Follow the actual notice and obtain advice promptly rather than treating license, citation, civil-order and tax deadlines as interchangeable. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - Under SDMC §510.0112, the certified STRO definitions and tier provisions are scheduled to cease applying in the Coastal Overlay Zone on January 1, 2030 unless extended for good cause by the California Coastal Commission Executive Director or amended through the required coastal process. (Effective date pending, 2030-01-01) — https://docs.sandiego.gov/municode/MuniCodeChapter05/Ch05Art10Division01.pdf - O-22109's July 2026 general citation and civil-penalty increases are effective outside the Coastal Overlay Zone but await Coastal Commission certification inside it; anticipated 2028 approval is not an established effective date. (Effective date pending) — https://www.sandiego.gov/planning/work/land-development-code/updates ## Unresolved research items - The Tier 3 count is time-sensitive: the City reported 4,854 issued and 807 remaining on September 25, 2026; verify availability before applying. - No fixed day scalar represents the City's calendar-month exemption, so min_stay_exempt_days is null. - No universal maximum guest count or calculation was established; the guest policy must state maximum allowable occupants. - The current FAQ says companion units permitted before October 15, 2017 may qualify, while the legacy PDF says September 2017 and ADU/JADU guidance generally requires 31 consecutive days. Confirm grandfather eligibility and parcel, affordable-housing, lease, HOA and deed restrictions. - Actual tax collection by each named platform was not established; only the conditional legal duty for a platform that collects rent was verified. - The official address lookup is required to choose the TOT zone; web access returned a JavaScript-only shell and no browser was available. - No reviewed source established an STRO-specific liability-insurance mandate; this is not a finding that no other insurance obligation applies. - SB 346 preserves differing local rules, but San Diego opt-in implementation, broader state/federal preemption and comprehensive current litigation remain unresolved. - City-linked Article 10 PDFs remain August 2022; July 2026 administrative rules and general enforcement amendments are current. A comprehensive uncodified ordinance/resolution search was not completed. - General citation/civil ceilings and coastal limitations are verified; an STRO offense-specific schedule and any post-July CPI adjustment remain unresolved. - No universal recurring inspection interval or City-set operating/safety compliance cost was established. - The June 2026 City Attorney release was read, but the attached stipulated judgment and court docket were not independently recovered. - Primary-residence requirements differ by tier and hosted use; the uniform scalar is null. Tier 1/2 home share is restricted to the host's primary residence despite the broader home-share definition. Verify any claimed Tier 2 whole-home-while-absent allowance against §510.0107(b)'s presence requirement and current administrative guidance before relying on it. - The renewed TMD resolution incorporates both TOT and TMD exclusions, but RR-310664's incorporated 2016 modified district management plan was not recovered. Confirm any additional plan qualifications, exemption edge cases and the separate referenced refund procedure before relying on this summary. - General citation, civil-order, license and tax appeals are distinct. Applicable judicial-review route/deadline under CCP §1094.6 versus Government Code §53069.4 and notice-specific civil-order procedures were not independently resolved. - Current application guidance requires an active TOT certificate/paid RUBT account, while §510.0105(b) permits concurrent TOT application proof and conditions RUBT on applicability; confirm the accepted application route. ## Sources - San Diego STRO program and current availability (official, accessed 2026-09-30): https://www.sandiego.gov/treasurer/short-term-residential-occupancy - SDMC Chapter 5 Article 10 Division 1 (official, accessed 2026-09-30): https://docs.sandiego.gov/municode/MuniCodeChapter05/Ch05Art10Division01.pdf - SDMC Chapter 5 Article 10 Division 2 (official, accessed 2026-09-30): https://docs.sandiego.gov/municode/MuniCodeChapter05/Ch05Art10Division02.pdf - San Diego TOT and TMD (official, accessed 2026-09-30): https://www.sandiego.gov/treasurer/taxesfees/tot - Rental Unit Business Tax fees (official, accessed 2026-09-29): https://www.sandiego.gov/treasurer/taxesfees/btax/rtaxfees - City STRO FAQ (official, accessed 2026-09-29): https://www.sandiego.gov/sites/default/files/trs_stro_faq.pdf - STRO host operating requirements, July 2025 (official, accessed 2026-09-29): https://www.sandiego.gov/sites/default/files/2025-07/stro-host-operating-requirements.pdf - California SB 346 bill text and status (official, accessed 2026-09-29): https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260SB346 - June 2026 City Attorney enforcement resolution (official, accessed 2026-09-29): https://www.sandiego.gov/sites/default/files/2026-06/nr260609a.pdf - Building and Land Use Enforcement (official, accessed 2026-09-29): https://www.sandiego.gov/development-services/building-land-use-enforcement - July 2026 STRO licensing regulation (official, accessed 2026-09-30): https://www.sandiego.gov/sites/default/files/2026-07/clarifying-stro-license-requirements_1.pdf - STRO renewal process guide (official, accessed 2026-09-29): https://www.sandiego.gov/sites/default/files/2025-02/renewal-process-information-guide_final.pdf - Pending enforcement regulation (official, accessed 2026-09-30): https://www.sandiego.gov/sites/default/files/stro_pending_enforcement_action_definition_clarification_final_9.2.22.pdf - July 2026 civil penalties code (official, accessed 2026-09-30): https://docs.sandiego.gov/municode/MuniCodeChapter01/Ch01Art02Division08.pdf - July 2026 administrative citations code (official, accessed 2026-09-30): https://docs.sandiego.gov/municode/MuniCodeChapter01/Ch01Art02Division09.pdf - Adopted Land Development Code updates (official, accessed 2026-09-30): https://www.sandiego.gov/planning/work/land-development-code/updates - Land Development Code updates in process (official, accessed 2026-09-29): https://www.sandiego.gov/planning/work/land-development-code/updates-in-process - ADU/JADU guidance (official, accessed 2026-09-29): https://www.sandiego.gov/development-services/news-programs/programs/companion-junior-units - Measure C FAQ (official, accessed 2026-09-29): https://www.sandiego.gov/sites/default/files/2025-06/citizen-initiative-faq-june-2025_1.pdf - TOT municipal code Division 1 (official, accessed 2026-09-30): https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art05Division01.pdf - Business Tax rates and fees (official, accessed 2026-09-29): https://www.sandiego.gov/treasurer/taxesfees/btax/btaxfees - SB 346 bill history (official, accessed 2026-09-29): https://leginfo.legislature.ca.gov/faces/billHistoryClient.xhtml?bill_id=202520260SB346 - California Constitution Article IV Section 8 (official, accessed 2026-09-29): https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?article=IV&lawCode=CONS§ionNum=SEC.+8. - TOT taxable-rent regulation (official, accessed 2026-09-30): https://www.sandiego.gov/sites/default/files/trs_tot_rent_rule.pdf - TOT accounting regulation (official, accessed 2026-09-30): https://www.sandiego.gov/sites/default/files/trs_tot_operator_duties_rule.pdf - TOT records and audit regulation (official, accessed 2026-09-30): https://www.sandiego.gov/sites/default/files/trs_tot_operator_recordsinspection_rule.pdf - TOT appeal regulation (official, accessed 2026-09-30): https://www.sandiego.gov/sites/default/files/trs_tot_remedies_appeals_rule.pdf - Additional voter-approved TOT (Measure C) (official, accessed 2026-09-30): https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art05Division02.pdf - Tourism Marketing District procedure (official, accessed 2026-09-30): https://docs.sandiego.gov/municode/MuniCodeChapter06/Ch06Art01Division25.pdf - Administrative enforcement hearings (official, accessed 2026-09-30): https://docs.sandiego.gov/municode/MuniCodeChapter01/Ch01Art02Division04.pdf - Administrative enforcement appeals (official, accessed 2026-09-30): https://docs.sandiego.gov/municode/MuniCodeChapter01/Ch01Art02Division05.pdf - TMD renewed district and collection resolution R-307843 (official, accessed 2026-09-30): https://www.sandiego.gov/sites/default/files/legacy/treasurer/pdf/r307843.pdf - TMD 2016 amendment R-310664 (official, accessed 2026-09-30): https://docs.sandiego.gov/council_reso_ordinance/rao2016/R-310664.pdf - General enforcement notice and service (official, accessed 2026-09-30): https://docs.sandiego.gov/municode/MuniCodeChapter01/Ch01Art01Division03.pdf - State administrative-fine review statute, Government Code §53069.4 (official, accessed 2026-09-30): https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=GOV&division=2.&title=5.&part=1.&chapter=1.&article=4. --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Miami Beach, FL - Status: **HEAVILY REGULATED** - Last checked: 2026-07-16 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/miami-beach-fl/ ## Summary Miami Beach prohibits short-term rentals (any rental for less than six months and one day) in all single-family homes and in apartment/townhome properties in the RM-1, RM-PRD, RM-PRD-2, RPS-1, RPS-2, CD-1, RO, RO-3 and TH zoning districts, with narrow grandfathered exceptions in parts of the Flamingo Park, Espanola Way, Collins Waterfront and North Shore historic districts (entire-unit rentals only, 7-night minimum in the Collins Waterfront and North Beach exception areas). In the remaining zoning districts (e.g., RM-2, RM-3, CD-2, CD-3, MXE and other commercial/mixed-use districts), whole-unit short-term rentals are legal but the host must obtain a city Vacation/Short-Term Rental Business Tax Receipt and Resort Tax account (both numbers must appear in every listing), an approved Certificate of Use, a Florida DBPR vacation rental license, a Florida DOR sales tax registration, and a Miami-Dade tourist tax account. Guests pay roughly 14% combined tax (6% state sales tax + 1% Miami-Dade surtax + 3% Miami-Dade Convention Development Tax + 4% Miami Beach resort tax). The city's former $20,000-$100,000 fines were struck down (City of Miami Beach v. Nichols, Fla. 3d DCA 2020) and replaced with Chapter 162, F.S. limits — up to $1,000/day first violation and $5,000/day repeat — with mandatory immediate termination of the illegal occupancy; because Miami Beach's zoning ordinance predates June 1, 2011, its district-level prohibitions survive Florida's vacation-rental preemption (F.S. 509.032(7)(b)). ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 183 days Notes: Threshold is 'six months and one day' (~183 days); leases of that length or longer are not short-term rentals. Prohibited everywhere for single-family homes (now Resiliency Code Sec. 7.5.4.13(d)(E), formerly Sec. 142-905(b)(5)) and for apartments/townhomes in RM-1, RM-PRD, RM-PRD-2, RPS-1, RPS-2, CD-1, RO, RO-3, TH (formerly Sec. 142-1111(a), carried into the Resiliency Code) — city code enforcement cited both sections in July 2025 Special Magistrate cases, including one against a single-room Airbnb listing, so hosted room rentals in prohibited districts are also violations. Allowed with registrations in other districts; the city's approved-building list spans CD-2, CD-3, CPS-1, CPS-2, CPS-4, GU, MR, MXE, RM-1 (exception areas), RM-2, RM-3, RPS-3, RPS-4, SPE, TC districts. Grandfathered exception areas (Flamingo Park/Espanola Way RM-1 & TH; Collins Waterfront south of W. 24th Terrace contributing buildings; North Shore National Register district RM-1 buildings fronting Harding Ave.) require a certificate of use, entire-unit rentals only (no individual rooms), no unit rented more than once every 7 days, a 24/7 contact person, and in the Collins Waterfront path 24/7 on-site management and a 7-night minimum reservation. No primary-residence requirement, but the city requires owners to acknowledge in writing that short-term renting may forfeit their homestead exemption. ## Requirements ### Vacation/Short-Term Rental Business Tax Receipt (BTR) (registration) - Authority: City of Miami Beach (Finance/Licensing, Citizen Access Portal) - Cost: not verified - Official source: https://www.miamibeachfl.gov/short-term-rental-requirements/ - Notes: Occupation codes 95017300 (residential) / 95017301 (non-residential). Application requires an approved Certificate of Use, recorded deed, FEIN, Florida Annual Resale Certificate for Sales Tax, state (DBPR) license, condo/HOA letter dated within 60 days confirming STRs are permitted, written acknowledgment of possible homestead-exemption loss, disclosure of all hosting/advertising platforms used, and a notarized affidavit submitted within 2 weeks. BTR number must be displayed in every advertisement (city page, citing Sec. 102-386 and Resiliency Code 7.5.4). Failure to obtain or renew the BTR is itself fined ($1,000 first offense, $3,500 second offense imposed in July 2025 Special Magistrate cases). Fee amount not published on fetched pages. ### Certificate of Use permitting short-term rental (permit) - Authority: City of Miami Beach Planning Department - Cost: $600 application fee (Sec. 142-1111(c)(1)); $1,000 for the North Beach/Harding Avenue eligibility path (Sec. 142-1111(d)(8)(B)) — per 2020 code text - Renewal: annual (approvals issued for a one-year period; not renewed after 3+ adjudicated violation days in prior 12 months) - Official source: https://miamibeach.novusagenda.com/AgendaPublic/AttachmentViewer.ashx?AttachmentID=57778&ItemID=19065 - Notes: Required before the BTR. In grandfathered exception areas, also requires building/fire code compliance, binding written lease for each rental, 24-hour contact person posted on the premises, entire-unit rentals only, no exterior signage, and no variances permitted. ### Resort Tax account registration (registration) - Authority: City of Miami Beach Finance Department - Cost: not verified - Official source: https://www.miamibeachfl.gov/city-hall/finance/filepay-resort-tax/ - Notes: Register before operating; certificate number must be conspicuously displayed in every advertisement or listing. Returns filed monthly (due the 20th) or annually (due May 20) via the city's online resort tax portal; $25 manual filing fee for mailed returns. ### Florida DBPR Vacation Rental License (condominium or dwelling; single/group/collective) (license) - Authority: Florida Department of Business and Professional Regulation, Division of Hotels and Restaurants - Cost: $170/year for a single unit full-year ($150 base + $10/unit + $10 Hospitality Education Program fee; tiered up to $350 for 501+ units), plus $50 application fee for new licenses - Renewal: annual (District 1 — Miami-Dade/Monroe — renews October 1; half-year fees available) - Official source: https://www2.myfloridalicense.com/hotels-restaurants/licensing/lodging-fees/ - Notes: Required under F.S. 509.242(1)(c) when an entire unit is rented to guests more than three times a year for stays under 30 days or is advertised as regularly available to transient guests; renting individual rooms while present is exempt from the state license (though Miami Beach zoning still restricts it). Guide: https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ ### Florida Department of Revenue sales tax registration (Annual Resale Certificate) (registration) - Authority: Florida Department of Revenue - Cost: not verified - Official source: https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - Notes: Needed to collect and remit the 6% state sales tax plus 1% Miami-Dade discretionary surtax on rentals of six months or less; the city's BTR checklist requires the Florida Annual Resale Certificate for Sales Tax. ### Miami-Dade County tourist tax account (Convention Development Tax) (registration) - Authority: Miami-Dade County Tax Collector / Regulatory and Economic Resources - Cost: not verified - Official source: https://www.miamidade.gov/global/service.page?Mduid_service=ser1499797928395868 - Notes: Anyone collecting rent on transient accommodations (6 months or less) must register with the county to collect, report, and remit the 3% Convention Development Tax; monthly returns required even if no tax collected. Registration requires the Florida sales tax number, Certificate of Use, and local BTR documentation. ## Taxes - **Florida state sales tax on transient rentals**: 6% — applies to Rentals/leases of living or sleeping accommodations for six months or less; platform collects: not verified. Source: https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - **Miami-Dade County discretionary sales surtax**: 1% — applies to Same transactions as state sales tax, including transient rentals in Miami-Dade County; platform collects: not verified. Source: https://floridarevenue.com/forms_library/current/dr15dss.pdf - **Miami-Dade County Convention Development Tax**: 3% — applies to Transient accommodations (6 months or less) countywide except Surfside and Bal Harbour — applies in Miami Beach; the county's 2% Tourist Development Tax and 1% Professional Sports Franchise Facility Tax do NOT apply in Miami Beach (DR-15TDT footnote: total local option rate in Miami Beach is 7% = 3% county CDT + 4% city resort tax); platform collects: not verified. Source: https://www.miamidade.gov/global/service.page?Mduid_service=ser1499797928395868 - **Miami Beach Resort Tax (rooms)**: 4% — applies to Rent for any room(s) in hotels, motels, rooming houses or apartment houses — all transient rentals of six months or less; a separate 2% city resort tax applies to food/beverage sales; platform collects: not verified. Source: https://www.miamibeachfl.gov/city-hall/finance/filepay-resort-tax/ ## Enforcement - Penalties: The city's former mandatory fines of $20,000 (1st) / $40,000 (2nd) / $60,000 (3rd) / $80,000 (4th) / $100,000 (5th+ within 18 months) in Secs. 142-905(b)(5) and 142-1111 were held preempted by Chapter 162, F.S. (City of Miami Beach v. Nichols, Fla. 3d DCA, July 22, 2020, recited in the city's October 2020 amending ordinance), and the city substituted fines 'as provided in Chapter 162, Florida Statutes' — i.e., up to $1,000/day per violation (first), $5,000/day (repeat), and up to $15,000 for irreparable violations under F.S. 162.09(2)(d); the special magistrate may not waive or reduce them. July 17, 2025 Special Magistrate agenda shows this schedule in practice ($1,000 first-offense fines; $3,500 second-offense fine). Additional verified provisions: illegal transient occupancy 'must be immediately terminated' by police/code compliance (guests evicted); an additional $25,000 fine for a second offense within 18 months at properties over 5,000 sq ft; adjudication orders are recorded and become liens enforceable by foreclosure; code compliance notifies the Miami-Dade Property Appraiser/Tax Collector (homestead-exemption consequences); the city may also seek injunctions. Advertising a prohibited short-term rental is itself a violation and constitutes direct evidence raising a rebuttable presumption of illegal use. - Platform liability: Violations may be issued to 'the owner, manager, real estate broker or agent, or authorized agent, or any other individual or entity that participates in or facilitates the violation' (Sec. 142-1111(e)(3), verified in the city's ordinance text). Operators must conspicuously display the city BTR number and Resort Tax certificate number in every advertisement or listing (city page citing Sec. 102-386 and Resiliency Code 7.5.4.11(a)). No current statewide platform duty is asserted here: the Florida Senate bill-page synopsis for HB 7031-E mentions vacation-rental transactions, but those provisions do not appear in the enrolled text reviewed on September 4, 2026. Platform collection for each tax remains under review. - Notes: Active enforcement is documented in official 2025 Special Magistrate dockets, including cases built from Airbnb listings (screenshots of advertisements used as evidence, body-worn cameras, certified mail service). The city runs a public 'Practice Safe Renting' lookup tool so renters can verify a property is authorized. Miami Beach's zoning prohibitions survive F.S. 509.032(7)(b) preemption because that paragraph 'does not apply to any local law, ordinance, or regulation adopted on or before June 1, 2011' (verified 2025 statute text) — and the 3d DCA ruling invalidated only the fines, not the underlying restrictions. ## Unresolved research items - Miami Beach BTR fee amount and renewal period for the Vacation/Short-Term Rental category: not published on the fetched official pages (fee schedule sits behind the Citizen Access portal); a July 2025 Special Magistrate case fined an operator for 'failing to renew' an STR BTR, implying periodic renewal, but the cycle is unverified. - Certificate of Use application fees ($600 standard exception path / $1,000 North Beach path) were verified only against the October 2020 ordinance text amending Sec. 142-1111; the current fee under the 2023 Resiliency Code recodification (Sec. 7.5.4) could not be re-verified because library.municode.com returned HTTP 403. - Full current text of Resiliency Code Sec. 7.5.4 (successor to Secs. 142-905/142-1111) unverifiable directly (municode 403); prohibited-district list and single-family prohibition were instead verified from the code sections as quoted in the city's own July 2025 Special Magistrate enforcement agenda and the 2020 ordinance. - Maximum guest/occupancy limits: no fetched official source states a numeric cap for Miami Beach STRs; max_guests set to null (do not confuse with Miami-Dade County's occupancy caps, which apply to the county's own STVR program, not inside Miami Beach). - Whether Airbnb/Vrbo collect any of the four taxes for Miami Beach hosts (platform tax agreements with the state, county, or city) could not be verified against an official source; all collectedByPlatform fields set to null. - Separate fine amounts for advertising-display violations under City Code Sec. 102-386 (BTR/resort tax numbers in listings) not verified — municode 403; only the display requirement itself is verified via the city's program page. - Florida HB 7031-E / Chapter 2026-239: the Florida Senate bill-page synopsis mentions vacation-rental transactions, but the enrolled text reviewed on 2026-09-04 contains neither 'vacation' nor 'advertising platform.' Do not infer a statewide platform collection mandate from the synopsis; verify any such duty against the enrolled session law and current statutes. ## Sources - City of Miami Beach — Vacation Short Term Rentals (program page, Resiliency Code 7.5.4 cites, ad display rule) (official, accessed 2026-07-16): https://www.miamibeachfl.gov/business/vacation-short-term-rentals/ - City of Miami Beach — Short-term Rental Requirements (BTR application checklist) (official, accessed 2026-07-16): https://www.miamibeachfl.gov/short-term-rental-requirements/ - City of Miami Beach — Practice Safe Renting lookup tool (official, accessed 2026-07-16): https://apps.miamibeachfl.gov/practicesaferenting - City of Miami Beach — File/Pay Resort Tax (4% rooms, 2% F&B, filing rules) (official, accessed 2026-07-16): https://www.miamibeachfl.gov/city-hall/finance/filepay-resort-tax/ - City of Miami Beach ordinance amending Secs. 142-905(b)(5) and 142-1111 to substitute Chapter 162 F.S. fine limits (post-Nichols, Oct. 2020; full Sec. 142-1111 text) (official, accessed 2026-07-16): https://miamibeach.novusagenda.com/AgendaPublic/AttachmentViewer.ashx?AttachmentID=57778&ItemID=19065 - City of Miami Beach — Special Magistrate Agenda, July 17, 2025 (active STR enforcement: Sec. 142-1111(a), Resiliency Code 7.5.4.13(d)(E), fines imposed) (official, accessed 2026-07-16): https://docmgmt.miamibeachfl.gov/WebLink/edoc/309321/Agenda%20July%2017,%202025.pdf?dbid=0&repo=CityClerk - City of Miami Beach — Types of Code Violations (official, accessed 2026-07-16): https://www.miamibeachfl.gov/city-hall/code-compliance/code-violations/ - Florida Statutes (2025) s. 509.032(7)(b) — vacation rental preemption with June 1, 2011 grandfathering (official, accessed 2026-07-16): https://www.flsenate.gov/Laws/Statutes/2025/509.032 - Florida Statutes (2025) s. 162.09 — code enforcement fine caps ($1,000/$5,000/$15,000 enhanced limits) (official, accessed 2026-07-16): https://www.flsenate.gov/Laws/Statutes/2025/162.09 - Florida DBPR — Lodging Fees (vacation rental license fees) (official, accessed 2026-07-16): https://www2.myfloridalicense.com/hotels-restaurants/licensing/lodging-fees/ - Florida DBPR — Guide to Vacation Rentals and Timeshare Projects (official, accessed 2026-07-16): https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - Florida Department of Revenue — Sales and Use Tax (6% rate; transient rentals; surtax) (official, accessed 2026-07-16): https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - Florida Department of Revenue — Form DR-15TDT, Local Option Transient Rental Tax Rates (Miami-Dade footnote: 7% in Miami Beach) (official, accessed 2026-07-16): https://floridarevenue.com/forms_library/current/dr15tdt.pdf - Florida Department of Revenue — Form DR-15DSS, Discretionary Sales Surtax Rates (Miami-Dade 1%) (official, accessed 2026-07-16): https://floridarevenue.com/forms_library/current/dr15dss.pdf - Miami-Dade County — Tourist and Restaurant Taxes (CDT 3% applies in Miami Beach; TDT/Sports taxes do not) (official, accessed 2026-07-16): https://www.miamidade.gov/global/service.page?Mduid_service=ser1499797928395868 - Florida Senate — CS/SB 280 (2024) Vacation Rentals bill history (vetoed 6/27/2024) (official, accessed 2026-07-16): https://www.flsenate.gov/Session/Bill/2024/280 - Florida Senate — CS/CS/SB 658 (2026) Water Safety Requirements (died in House Messages 3/13/2026) (official, accessed 2026-07-16): https://www.flsenate.gov/Session/Bill/2026/658 - Florida Senate — enrolled HB 7031-E (2026 Special Session), enacted as Ch. 2026-239; enrolled text does not contain the vacation-rental provisions described in the bill-page synopsis (official, accessed 2026-09-04): https://www.flsenate.gov/Session/Bill/2026E/7031E/BillText/er/PDF --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Scottsdale, AZ - Status: **REGULATED** - Last checked: 2026-09-30 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/scottsdale-az/ ## Summary Scottsdale allows short-term rentals in residential districts, subject to Arizona state preemption, but requires a separate $250 annual city license for each property before operation. Owners also need an Arizona TPT license and Maricopa County rental registration, at least $500,000 liability coverage or qualifying marketplace coverage, neighbor notice, a 24-hour emergency contact, guest screening, and detailed health and safety measures. City STR guidance requires dwelling units and accessory guest houses on a property to be rented together, while the separate ADU program allows an ADU to be rented separately subject to its STR restrictions; the city's family-size rule permits six adults plus their related dependent children. Enacted §7.203 requires the owner's primary residence on the same property for ADUs with certificates of occupancy issued on or after September 14, 2024; the ADU FAQ states the residency rule more broadly. Restricted-Affordable Detached ADUs cannot be offered as STRs. Nonresidential and commercial-event use is prohibited. Scottsdale's city lodging taxes are 1.70% under Hotels code 044 plus 5.00% under Hotel/Motel Additional code 144, in addition to applicable state and Maricopa County lodging TPT; qualifying online lodging marketplaces must collect and remit applicable tax, but each platform's actual collection was not independently confirmed. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: none verified - Rules apply to stays under: not verified Notes: A.R.S. §9-500.39 prevents a general city ban or classification-based restriction. Scottsdale describes covered rentals as residential dwellings offered for less than 30 days and allows them by right in residential districts. The limit is six adults plus their related dependent children living as a single housekeeping unit under §3.100; a total-person cap was not established, so max_guests is null. City STR guidance requires dwelling units and guest houses on a property to be offered together; the ADU program distinguishes ADUs from guest houses and allows separate ADU rental, subject to STR eligibility. Restricted-Affordable Detached ADUs cannot be offered as STRs. Enacted §7.203(A)(4) requires an owner's same-property primary residence for an ADU issued a certificate of occupancy on or after September 14, 2024. The current ADU FAQ states owner residence without the cutoff; follow the enacted provision and confirm a property's approval history. There is no uniform primary-residence requirement across all categories. A.R.S. §9-500.39(B)(9) authorizes such local requirements when the property contains an ADU with final approval issued on or after September 14, 2024; that state authorization is distinct from the local enacted certificate-of-occupancy provision. Ordinance 4687 limits cumulative occupancy of the main dwelling plus ADUs to six adults. Private deed restrictions may be stricter and are not enforced by the city. ADUs and accessory guest houses are different code classifications; a guest house is not a dwelling unit or an ADU. Licensing eligibility and building/fire approvals remain conditional. Rental and tax thresholds must be assessed separately: current ADOR guidance and enacted Appendix C §100 use less than 30 consecutive days, while the ADOR city profile includes an older not-more-than-30-day definition. Follow the enacted text; a universal exemption scalar is not asserted because tax classification and exemptions need their own assessment. ADU approval also requires applicable development, building and fire compliance, the main dwelling's certificate of occupancy first, preservation or replacement of its required parking, independent access/egress and a visible unique address; exemptions for utility requirements depend on the provider. Middle-housing developments have a separate approval path under Ordinance 4690 and Resolution 13507: duplex, triplex or fourplex configurations, no ADU or guest house on the same lot, one parking space per dwelling unit, independent egress and unique visible unit addresses. Approved middle-housing zoning and building/fire compliance must be checked for the parcel; these provisions do not establish a blanket right to rent units separately. ## Requirements ### Scottsdale Vacation Rental License (license) - Authority: City of Scottsdale Tax and Business Licensing - Cost: $250 nonrefundable per property, initial and annual renewal - Renewal: Annual; separate license for each property - Official source: https://www.scottsdaleaz.gov/licenses - Notes: A current city license is required before operation, is valid one year from issuance, and cannot transfer to another owner or location. A complete application is issued or denied within seven business days. Apply or renew through the Citizen Portal using owner/agent, property, valid TPT-license, and a real-person emergency contact's information. Owner/designee attestations address sex-offender status and specified felony convictions; individual applicants provide lawful-presence proof unless statutorily exempt. Display the city license number on every advertisement, separately from the state TPT-number duty. Failure to apply within 30 days after written notice carries $1,000 per subsequent 30-day period. Material application-information changes must be reported in writing within ten business days (§18-160). The code's denial provisions include current revocation/suspension and unpaid penalties, while A.R.S. §9-500.39(C) specifies narrower permissible state grounds; confirm application of any conflicting ground rather than assuming local language overrides state limits. ### Arizona Transaction Privilege Tax license (license) - Authority: Arizona Department of Revenue - Cost: $12 state fee plus $50 Scottsdale initial city fee per business location; $50 annual Scottsdale renewal per jurisdiction - Renewal: Calendar-year license; renew annually - Official source: https://azdor.gov/transaction-privilege-tax/tpt-license/license-fees-cancellation-and-other-changes - Notes: A valid TPT license is required for each rental property and its number must appear in advertising. The current JT-1 application worksheet multiplies both the $12 state fee and $50 Scottsdale initial fee by locations. ADOR separately calculates city renewal fees by jurisdiction, not location; Scottsdale renewal is $50 and there is no state renewal fee. Renew January 1 for the calendar year; delinquent after the last business day in January. File returns even without rental receipts; report marketplace receipts and deduct qualifying remitted amounts using code 775. Filing frequency is assigned by combined tax liability (annual below $2,000; quarterly $2,000–$8,000; monthly above $8,000), with seasonal filing for eligible operations. Multiple-location renewals must be electronic; prior-year liability of at least $500 also requires electronic returns. Failure to renew does not cancel the license; ADOR can renew and bill applicable fees plus a 50% city-fee penalty. Cancellation or location removal must be explicit. ### Maricopa County residential rental registration (registration) - Authority: Maricopa County Assessor - Cost: No fee - Renewal: Keep rental-property information current - Official source: https://www.mcassessor.maricopa.gov/faq/rental_registration/ - Notes: Each property must be registered under A.R.S. §33-1902 before rental. Maricopa County eliminated its former $10 registration fee effective May 1, 2020. Out-of-state owners must designate an Arizona-resident statutory agent for service of process; keep ownership and agent information current. ### Liability insurance (insurance) - Authority: City of Scottsdale - Cost: not verified - Renewal: Maintain continuously; submit proof after licensure and when requested - Official source: https://www.scottsdaleaz.gov/docs/default-source/scottsdaleaz/licenses/short-term-vacation-rental-licensing-process-guide.pdf?sfvrsn=ca4d237e_2 - Notes: Maintain liability insurance appropriate to STR use with at least $500,000 aggregate coverage, or offer every transaction through an online lodging marketplace providing equal or greater primary coverage. Provide proof within 30 days of licensure and whenever requested. ### Neighbor notification and attestation (other) - Authority: City of Scottsdale - Cost: not verified - Renewal: Notify again when property contact information changes - Official source: https://www.scottsdaleaz.gov/codes-and-ordinances/vacation-and-short-term-rentals/neighbor-notification-and-liability-insurance-compliance-attestation - Notes: Under §18-191, notify adjacent and directly/diagonally across single-family properties, or all same-floor residents in a multifamily building, before offering for rent for the first time; then attest with license number, notified addresses, method, and attester details. Notify neighbors of changed contact information within 15 business days. The code's 30-day post-license grace is limited to rentals lawfully operating before January 8, 2023; current city web guidance states a broader 30-day deadline, a conflict retained for clarification. The written notice includes license number, property address and emergency contact's name, address and 24-hour telephone number; electronic delivery, mail or hand delivery are permitted. 'Adjacent' also covers separation only by a street or alley. ### 24-hour emergency contact (other) - Authority: City of Scottsdale - Cost: not verified - Renewal: Update city within 10 business days; notify neighbors within 15 business days - Official source: https://eservices.scottsdaleaz.gov/cityclerk/DocumentViewer/Show/733d1766-e66b-4727-99c8-f3c3455f62f5 - Notes: Ordinance 4720 replaces §18-172: provide an emergency contact reachable 24/7 by telephone or email before offering for rent and throughout the license period, for complaints and emergencies. At public-safety personnel's request following a call for service, the contact must respond in person within one hour. Unreachability and failure to respond in person carry minimum $500 fines; late arrival carries a minimum $250 fine. Culpable owner-caused failure also carries a minimum $500 fine. Failure to provide emergency-contact information can additionally incur up to $1,000 each 30 days after the city's initial 30-day notice. An emergency here includes any police, fire or other public-safety call for service, including a nuisance party; the new reachability rule does not replace the telephone-number requirements in the application, neighbor notice and posted notice. ### Booking-guest sex-offender screening (other) - Authority: City of Scottsdale - Cost: not verified - Renewal: Each booking, no later than 24 hours before the stay - Official source: https://library.municode.com/api/CodesContent/docIds?productId=10075&jobId=425135&docIds=REVISED_CODEVO1_CH18PUNUPRMA_ARTIXVARESHRMRE - Notes: Screen the booking person through the U.S. DOJ national public registry and retain the printout for 12 months after booking. City inspection is allowed during normal business hours. The requirement is waived if the online lodging marketplace performs the check. Violations carry a nonsuspendable mandatory minimum $1,000 fine. Knowingly or intentionally booking for a sex offender when the booking person will not stay is also prohibited and subject to a nonsuspendable minimum $1,000 fine. ### Health, safety, and posted operating notice (other) - Authority: City of Scottsdale - Cost: not verified - Renewal: Continuous - Official source: https://library.municode.com/api/CodesContent/docIds?productId=10075&jobId=425135&docIds=REVISED_CODEVO1_CH18PUNUPRMA_ARTIXVARESHRMRE - Notes: Section 18-175 requires compliant trash handling, annually maintained working smoke alarms, a displayed egress/safety-equipment map, cleaning between stays, at least bi-monthly pest control where infestation threatens health or safety, pool/spa/hot-tub barriers, and prescribed 14-point-bold laminated notices at the front and primary backyard doors. Juveniles may not rent, and owners may not knowingly, intentionally, or recklessly rent to juveniles. Collection containers cannot be set out before 6 p.m. the preceding day and must be removed on collection day under §18-175(b). The egress map also includes full address, 911 and owner/emergency contact. Prescribed notices include license number, 24/7 telephone contact and the adult/dependent-child occupancy rule; emergency reachability by email alone does not remove these telephone-display duties. ## Taxes - **Arizona and Maricopa County transient-lodging TPT**: 7.27% for direct bookings under code 025; 5.72% marketplace component under code 325 — applies to Scottsdale lodging furnished for less than 30 consecutive days. ADOR includes nonrefundable booking-related charges such as housekeeping, cancellation fees and deposits when they cease to be refundable; preserve documentation of deducted marketplace receipts.; platform collects: not verified. Source: https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf - **Scottsdale Hotels TPT (044)**: 1.70% — applies to Gross income from transient lodging within Scottsdale; platform collects: not verified. Source: https://azdor.gov/model-city-tax-code/city-profile/scottsdale - **Scottsdale Hotel/Motel Additional Tax (144)**: 5.00% — applies to Gross income from lodging furnished to a transient within Scottsdale. Enacted Appendix C §100 uses less than 30 consecutive days; the ADOR city-profile page still describes an older not-more-than-30-day definition. Follow the enacted text and confirm eligibility and documentation for any claimed exemption.; platform collects: not verified. Source: https://azdor.gov/model-city-tax-code/city-profile/scottsdale ## Enforcement - Penalties: Section 18-177 authorizes up to $500 or one night's advertised rent, whichever is greater, for the first verified violation; $1,000 or two nights' rent, whichever is greater, for the second; and $3,500 or three nights' rent, whichever is greater, for third and later violations in 12 months. Multiple verified violations from one incident response count as one. Unlicensed operation carries a nonsuspendable minimum $1,000 per violation; failure to apply after the initial 30-day written notice adds $1,000 per 30 days. Screening and juvenile-rental violations carry mandatory minimum $1,000 fines. Insurance, advertising, and neighbor-notice violations carry minimum $500 fines, with specified reductions after compliance. Ordinance 4720 adds minimum $500 contact-unreachability and culpable owner-caused failure fines, retains minimum $500 no-response and $250 late-arrival fines, and allows up to $1,000 each 30 days for missing contact information after initial 30-day notice. Three qualifying verified violations in 12 months, excluding nonserious aesthetic, trash, and parking violations, or one specified serious violation are grounds for suspension proceedings; a final one-year suspension may be reduced to six months upon substantial corrective steps. Specified serious felony acts may support judicial suspension up to 12 months. Denied or revoked licenses generally cannot be reapplied for at the same property for one year, subject to a good-faith exception. - Platform liability: A registered online lodging marketplace is required to file and pay applicable state, county, and city TPT on lodging transactions it facilitates. The operator must still maintain a TPT license, report marketplace receipts, claim deduction code 775, and retain Form 5018 documenting that the marketplace remitted or will remit the applicable tax. Direct bookings remain the operator's responsibility. Marketplace-provided insurance and marketplace-performed booking-guest screening may satisfy the corresponding requirements where statutory conditions are met. - Notes: Scottsdale maintains a public STR Resource Center and complaint channel. Signed Ordinance 4719, adopted June 23, 2026, defines prohibited event-center use to cover organized gatherings having a commercial purpose, event-type impacts, or activity requiring a city permit/license, excluding ordinary residential gatherings incidental to lawful dwelling occupancy. It became operative July 23, 2026 under Charter Article 7 §5's 30-day rule; the signed ordinance has no emergency or special effective-date provision. Signed Ordinance 4720, adopted August 24, 2026, similarly became operative September 23, 2026 and replaces the emergency-contact section. Section 18-161 routes license denial/refusal, revocation, suspension and §18-177 verified penalties to Chapter 16 Article I, but excludes court-imposed fines and §18-159 judicial actions. Section 16-6.1 requires a written appeal with reasons/evidence within ten days of the denial/revocation notice; requested additional information is due within ten days, hearing within 30 days of appeal/additional information and at least ten days' hearing notice. Section 16-7 places the burden on the City by a preponderance, permits counsel and evidence, and ordinarily requires a written ruling within ten working days. Superior Court challenge is stated as within 20 days after the hearing officer's ruling. Revocation-hearing notice is 10–15 working days; immediate health/safety revocation is an exception. Confirm how the imported general language applies to suspension/verified-penalty notices and any controlling court/state procedure. Verified penalties are due 30 days after initial notice unless timely appealed (§18-177(c)). A verified violation requires a finally adjudicated finding of guilt/civil responsibility, not a complaint alone; state law requires a reasonable attempt to notify the owner/designee of citations within seven business days where contact was supplied. ## Unresolved research items - The Scottsdale general-information page was updated July 31, 2026 but still says the city Hotels rate is 1.75%; ADOR's current Scottsdale profile and the city's July 2025 tax brochure establish 1.70% effective July 1, 2025. Treat the city FAQ figure as stale and preserve the conflict for city correction. - City owner/operator guidance says neighbor notice may occur within 30 days of licensing, but enacted §18-191 requires notice before first offering and reserves its 30-day grace for rentals lawfully operating before January 8, 2023. Seek city clarification; draft follows the enacted provision. - Enacted §7.203(A)(4) was recovered: ADU certificate of occupancy on or after September 14, 2024 triggers same-property owner primary residence. The ADU FAQ omits that cutoff. Separate ADU rental guidance and the general requirement to rent dwelling units/guest houses together still need classification-specific written confirmation; ADUs and guest houses are distinct code categories. - Post-Supplement-80 Ordinances 4719, 4720, 4687 and 4709 and the middle-housing enactment 4690 were read. Resolution 13507's 89-page public record was recovered; relevant definitions, accessory structures, middle-housing qualifications/standards and parking amendments were reviewed, not every district table or site-design detail. Ordinance 4690's operative clause calls the case 5-TA-2025, while its other references and Resolution 13507 use 5-TA-2024; confirm the apparent title error and parcel-specific approvals rather than assuming uniform eligibility. - The ADOR city-profile page uses an older not-more-than-30-day transient definition. Enacted Appendix C §100 and current ADOR short-lodging guidance use less than 30 consecutive days. The draft follows the enacted definition, but the public profile conflict and transaction-specific exemption documentation still need clarification. - Chapter 16's appeal text primarily addresses denial and revocation, while §18-161 also incorporates it for suspension and verified penalties. Confirm the notice-specific appeal route and any controlling state or judicial deadline. - Current property-specific building/fire/parking approvals, tax-exemption documentation and a comprehensive litigation review were not established; no absence of requirements or lawsuits is asserted. ## Sources - A.R.S. §9-500.39 (official, accessed 2026-09-07): https://www.azleg.gov/ars/9/00500-39.htm - Scottsdale Revised Code Ch. 18 Art. IX (official, accessed 2026-09-08): https://library.municode.com/az/scottsdale/codes/code_of_ordinances?nodeId=REVISED_CODEVO1_CH18PUNUPRMA_ARTIXVARESHRMRE - Municode public API — Scottsdale Article IX, Supplement 80 (official, accessed 2026-09-29): https://library.municode.com/api/CodesContent/docIds?productId=10075&jobId=425135&docIds=REVISED_CODEVO1_CH18PUNUPRMA_ARTIXVARESHRMRE - Scottsdale Vacation and Short-Term Rentals (official, accessed 2026-09-29): https://www.scottsdaleaz.gov/codes-and-ordinances/vacation-and-short-term-rentals - Scottsdale Information for Owners and Operators (official, accessed 2026-09-07): https://www.scottsdaleaz.gov/codes-and-ordinances/vacation-and-short-term-rentals/information-for-owners-and-operators - Scottsdale Information about Vacation and Short-Term Rentals (official, accessed 2026-09-29): https://www.scottsdaleaz.gov/codes-and-ordinances/vacation-and-short-term-rentals/information-about-vacation-short-term-rentals - Scottsdale Business and Regulatory Licenses (official, accessed 2026-09-07): https://www.scottsdaleaz.gov/licenses - Scottsdale STR Licensing Process Guide (official, accessed 2026-09-07): https://www.scottsdaleaz.gov/docs/default-source/scottsdaleaz/licenses/short-term-vacation-rental-licensing-process-guide.pdf?sfvrsn=ca4d237e_2 - Scottsdale Transient Lodging brochure (official, accessed 2026-09-07): https://www.scottsdaleaz.gov/docs/default-source/scottsdaleaz/taxes/short-term-rental.pdf?sfvrsn=bffbd08b_1 - ADOR Short-Term Lodging (official, accessed 2026-09-29): https://azdor.gov/business/transaction-privilege-tax/short-term-lodging - ADOR Online Lodging Marketplace guidance (official, accessed 2026-09-11): https://azdor.gov/business/transaction-privilege-tax/online-lodging-marketplace - ADOR TPT Notice 19-1 — Online Lodging Marketplaces (official, accessed 2026-09-11): https://azdor.gov/sites/default/files/2023-03/PUBLICATION_2019_tpn-19-1.pdf - ADOR current TPT rate tables (official, accessed 2026-09-07): https://azdor.gov/business/transaction-privilege-tax/tax-rate-table - ADOR TPT Rate Table effective September 1, 2026 (official, accessed 2026-09-30): https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf - ADOR Scottsdale city profile (official, accessed 2026-09-29): https://azdor.gov/model-city-tax-code/city-profile/scottsdale - ADOR TPT license fees and current city fee worksheet (official, accessed 2026-09-29): https://azdor.gov/transaction-privilege-tax/tpt-license/license-fees-cancellation-and-other-changes - ADOR TPT license renewal and current city renewal-fee worksheet (official, accessed 2026-09-29): https://azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license - Maricopa County Assessor rental-registration FAQ (official, accessed 2026-09-29): https://www.mcassessor.maricopa.gov/faq/rental_registration/ - Maricopa County Assessor — Rental Registration Fee Eliminated (official, accessed 2026-09-29): https://www.mcassessor.maricopa.gov/news/?c_year=2020 - Scottsdale commercial-event enforcement announcement (official, accessed 2026-09-29): https://www.scottsdaleaz.gov/scottsdale-news/details/scottsdale-closes-enforcement-gap-on-commercial-events-at-short-term-rentals - Signed Ordinance 4719 — event-center definition (official, accessed 2026-09-29): https://eservices.scottsdaleaz.gov/cityclerk/DocumentViewer/Show/c070a6f7-cf71-4520-8f11-02d8afd2f389 - Signed Ordinance 4720 — emergency-contact replacement (official, accessed 2026-09-29): https://eservices.scottsdaleaz.gov/cityclerk/DocumentViewer/Show/733d1766-e66b-4727-99c8-f3c3455f62f5 - Signed Ordinance 4687 — ADU requirements (official, accessed 2026-09-29): https://eservices.scottsdaleaz.gov/cityclerk/DocumentViewer/Show/a5b18664-24c0-43bf-8260-f54fa8f1fa27 - Scottsdale official ADU FAQ (official, accessed 2026-09-29): https://www.scottsdaleaz.gov/docs/default-source/scottsdaleaz/codes---ordinances/adu-faqs.pdf - Scottsdale City Charter Article 7 (official, accessed 2026-09-29): https://www.scottsdaleaz.gov/council/city-charter - ADOR current JT-1 application and fee worksheets (official, accessed 2026-09-29): https://azdor.gov/sites/default/files/2023-03/FORMS_TPT_10196_f.pdf - Official HB 2429 complete bill-status API (official, accessed 2026-09-29): https://apps.azleg.gov/api/BillStatusOverview/?billNumber=HB2429&sessionId=130 - Arizona Legislature session adjournment ticker (official, accessed 2026-09-29): https://www.azleg.gov/ticker/homepage-ticker/ - Adopted Scottsdale Zoning §7.203 (official, accessed 2026-09-29): https://api.municode.com/CodesContent/docIds?productId=10075&jobId=425135&docIds=VOLII_APXBBAZOOR_ARTVIIGEPR_S7.203VARESHRMRE - Scottsdale Zoning §3.100 definitions (official, accessed 2026-09-29): https://api.municode.com/CodesContent/docIds?productId=10075&jobId=425135&docIds=VOLII_APXBBAZOOR_ARTIIIDE - Scottsdale Chapter 16 Article I — license appeals (official, accessed 2026-09-29): https://api.municode.com/CodesContent/docIds?productId=10075&jobId=425135&docIds=REVISED_CODEVO1_CH16LITAMIBURE_ARTIINGE - Scottsdale Appendix C §§444 and 447 (official, accessed 2026-09-29): https://api.municode.com/CodesContent/docIds?productId=10075&jobId=425135&docIds=VOLII_APXCPREXTA_ARTIVPRTA - Scottsdale Appendix C §100 definitions (official, accessed 2026-09-29): https://api.municode.com/CodesContent/docIds?productId=10075&jobId=425135&docIds=VOLII_APXCPREXTA_ARTIGECODE - Signed Ordinance 4709 — solid-waste fees (official, accessed 2026-09-29): https://eservices.scottsdaleaz.gov/cityclerk/DocumentViewer/Show/769db12c-bf0a-47a6-917b-1f3c6ebf3e71 - Signed Ordinance 4690 — middle-housing enactment (official, accessed 2026-09-29): https://eservices.scottsdaleaz.gov/cityclerk/DocumentViewer/Show/6d4c12f0-5acc-450c-81d9-d516877bdeb5 - Resolution 13507 public record and middle-housing Exhibit A (official, accessed 2026-09-30): https://eservices.scottsdaleaz.gov/cityclerk/DocumentViewer/Show/4b665b89-c9a5-414f-8786-eed0ac959b80 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Honolulu, HI - Status: **HEAVILY REGULATED** - Last checked: 2026-07-16 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/honolulu-hi/ ## Summary On Oahu, renting a dwelling for fewer than 30 consecutive days is illegal except in resort-zoned districts, a few mapped apartment-zoned areas (the Waikiki Special District apartment precinct mauka of Kuhio Avenue on two specified tax-map-key lots, A-1/A-2 areas near the Ko Olina and Turtle Bay resorts, and an A-2 area contiguous to the Hoakalei Resort, per the figures enacted by Ordinances 25-2 and 25-52), or under a grandfathered nonconforming use certificate (NUC) issued for pre-October 22, 1986 operations — new NUCs are not issued. Eligible operators must register each unit with the Department of Planning and Permitting via the HNL Build portal ($1,000 initial, $500 annual renewal, each plus a 2.35% city service fee), carry $1,000,000 liability insurance, hold state GET and TAT licenses and pay the city OTAT, and include their registration/NUC number and tax map key in every ad. Hosted 'bed and breakfast home' rentals require the owner or permanent resident on site and are limited to two rooms with up to two adult guests per room; unhosted 'transient vacation units' are limited to two adults per bedroom. The ordinance text sets a 90-consecutive-day minimum rental term for unregistered homes, but a federal permanent injunction (D. Haw., Dec. 21, 2023) bars the city from enforcing that against 30-89 day rentals lawfully operating before October 23, 2022, and DPP currently treats 30+ day rentals as outside the STR program. Violators face civil fines up to $10,000 per day. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: Both hosted (bed and breakfast home) and unhosted (transient vacation unit, TVU) rentals under 30 days are allowed only in resort zoning districts, the specific apartment-zoned areas mapped in Ordinances 25-2/25-52 (Waikiki apartment precinct mauka of Kuhio Ave on TMKs 2-6-025:005 and 2-6-028:011; A-1/A-2 near Ko Olina; A-1 near Turtle Bay; A-2 contiguous to Hoakalei), or under a grandfathered NUC (pre-10/22/1986; no new NUCs issued). Primary residence is not required for TVUs, but a B&B home requires the owner/permanent resident to be present during rental (max two rooms, up to two adult guests per room; for registration, B&Bs must show a real property tax home exemption and >=50% ownership interest, per Ord 22-7/24-14). Occupancy: no more than two adults may sleep in each transient occupant bedroom; no absolute per-unit guest cap verified. Minimum-stay nuance: ROH (as enacted by Ord 22-7 and carried into the recodified LUO by Ord 25-2/25-52) defines the minimum non-STR rental term as 90 consecutive days, but the federal court's December 21, 2023 permanent injunction in HILSTRA v. City & County of Honolulu bars enforcement of Ord 22-7 'insofar as it prohibits 30-89 day home rentals lawfully in existence at its effective date [Oct 23, 2022], or the advertisement of such rentals, in any district.' DPP's official position (Jan 2025 Zoning Committee update) is that it can only enforce Ord 22-7 prospectively, treats pre-22-7 rentals as nonconforming uses, and in practice enforces the sub-30-day line; DPP's current FAQ states rentals of 30+ consecutive days are not STRs. ## Requirements ### STR registration (bed and breakfast home or transient vacation unit) (registration) - Authority: City and County of Honolulu Department of Planning and Permitting (DPP) - Cost: $1,000 initial registration per unit, plus 2.35% city service fee (ROH §6-41.1, as amended by Ord 24-14; fee confirmed in DPP Jan 2025 update) - Renewal: Annual; $500 renewal plus 2.35% city service fee; file no earlier than 3 months and no later than 1 month before certificate expiration - Official source: https://www.honolulu.gov/dpp/permitting/str/str-faq/ - Notes: Register via the HNL Build portal; each unit registered separately; certificate valid one year from issuance. Initial application requires title report (or BFS real property tax records), state GET and TAT licenses and city (OTAT) transient accommodations tax registration, HOA/condo association letter confirming STRs are permitted, tax clearances on renewal, and evidence of insurance. Registration opened October 24, 2022; no deadline. Zoning verification request available for $300. ### Liability insurance (insurance) - Authority: ROH §21-5.70-3 (as enacted by Ord 25-2, amended by Ord 25-52; originally Ord 22-7/24-14) - Cost: not verified - Renewal: Must be maintained at all times; evidence due at registration and on director's request at renewal - Official source: https://files.amlegal.com/pdffiles/Honolulu/ORD25-052.pdf - Notes: Minimum $1,000,000 per occurrence commercial general liability insurance, or homeowner's insurance with business liability coverage (umbrella coverage acceptable); hosting-platform-provided coverage may satisfy the requirement if it meets the minimums. ### State transient accommodations tax (TAT) license and general excise tax (GET) license (license) - Authority: Hawaii Department of Taxation (HRS ch. 237D and 237) - Cost: not verified - Official source: https://files.hawaii.gov/tax/legal/taxfacts/tf2025-96-2.pdf - Notes: Operators furnishing transient accommodations (under 180 days) must register for and hold state TAT and GET licenses; both are prerequisites to city STR registration (Ord 22-7/24-14). License fee amounts not verified in fetched sources. ### Nonconforming use certificate (NUC) annual renewal (grandfathered STRs only) (permit) - Authority: DPP - Cost: $500 per renewal (ROH §6-41.1 fee schedule as amended by Ord 24-14) - Renewal: Annual; renewal window September 1 - October 15 each year; certificates not renewed by deadline expire - Official source: https://www.honolulu.gov/dpp/permitting/str/ - Notes: NUCs cover STRs grandfathered from before October 22, 1986; no new NUCs are issued; NUC may transfer to a new owner if renewed before expiration. ### Advertising compliance (other) - Authority: DPP (ROH §21-5.70-3, as amended by Ord 25-52) - Cost: not verified - Official source: https://www.honolulu.gov/dpp/permitting/str/str-faq/ - Notes: Every ad for a rental under 30 days must include the STR registration or NUC number and the property's tax map key. Ads for unregistered dwellings for terms under 90 consecutive days are unlawful; unregistered listings may not show daily or less-than-three-month rates and must state: 'This property may not be rented for less than 90 consecutive days. Rental prices will not be reduced or adjusted based on the number of days the rental is actually used or occupied.' (Enforcement against lawfully preexisting 30-89 day rentals is barred by the 2023 federal injunction.) ## Taxes - **Hawaii Transient Accommodations Tax (TAT)**: 11.00% (increased from 10.25% effective January 1, 2026 by Act 96, SLH 2025, the 'green fee') — applies to Gross rental proceeds from furnishing transient accommodations (stays under 180 days); platform collects: not verified. Source: https://files.hawaii.gov/tax/news/announce/ann25-03.pdf - **Oahu Transient Accommodations Tax (OTAT)**: 3% — applies to Gross rental proceeds attributable to Oahu for transient accommodations let for less than 180 consecutive days (ROH ch. 8A, Ord 21-33, effective December 14, 2021); platform collects: not verified. Source: https://www.honolulu.gov/bfs/wp-content/uploads/sites/62/2024/06/Final_OTAT_FAQs_2.15.23.pdf - **General Excise Tax (GET) + Oahu county surcharge**: 4.0% GET plus 0.5% Honolulu county surcharge (surcharge effective through December 31, 2030); maximum pass-on rate 4.712% — applies to Gross income from rental activity; platform collects: not verified. Source: https://tax.hawaii.gov/geninfo/countysurcharge/ ## Enforcement - Penalties: Operating an unregistered/illegal STR: civil fines of up to $10,000 initial and up to $10,000 per day for continuing violations (ROH §21-2.150-2 as amended by Ord 22-7, which raised the caps from $1,000/$5,000); in addition to daily fines, the DPP director may impose a fine equal to the total rent received during the violation period (Ord 22-7). Unlawful advertising: after a 7-day removal notice, an initial fine of up to $5,000 plus up to $10,000 for each day the ad remains on public display (ROH §21-5.70-3 as amended by Ord 25-52); an unlawful ad is prima facie evidence an STR is operating at the address, with the burden on the owner to rebut. DPP compliance notices warn operators of 'fines of up to $10,000 per day' (DPP STR Update, Jan 16, 2025). - Platform liability: Hosting platforms may not provide, collect, or receive fees for booking services for B&B homes or TVUs unless the unit has a current registration or NUC number; platforms may not collect fees for ancillary services (insurance, concierge, catering, etc.) for unregistered units. Violations of the hosting-platform article carry civil fines of not less than $1,000 and not more than $10,000 for each day the violation continues (ROH §21-2A.10/§21-2A.40 as amended by Ord 22-7). - Notes: DPP tracks compliance via an STR Compliance Map and accepts complaints through its Request for Investigation portal; DPP collected $2,610,025 in STR registration fees from 10/22/2022 to 1/14/2025 and uses a collections agency (Aargon) for unpaid fines. Federal court (HILSTRA v. City & County of Honolulu, No. 22-cv-00247-DKW-RT, D. Haw., order Dec. 21, 2023, granting summary judgment on HRS §46-4(a) preemption grounds) permanently enjoined enforcing Ord 22-7 insofar as it prohibits 30-89 day home rentals lawfully in existence on October 23, 2022, or their advertisement; judgment entered for plaintiff and case closed. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - State Act 17 (SLH 2024, SB 2919, signed May 3, 2024) amended county zoning authority (HRS 46-4) to let counties regulate the time, place, manner, and duration of transient accommodations and amortize/phase out STR uses in residential and agricultural zones, addressing the preemption basis of the HILSTRA injunction. Honolulu has since re-enacted its 90-day minimum and STR framework in the recodified LUO (Ord 25-2, bulk effective September 30, 2025; corrected by Ord 25-52, passed November 5, 2025), but no Honolulu phase-out of existing grandfathered/nonconforming STRs had been enacted or verified as proposed as of 2026-07-16. (Proposed, 2024-05-03) — https://governor.hawaii.gov/newsroom/office-of-the-governor-news-release-gov-green-signs-sb-2919-into-law-to-empower-county-regulation-of-short-term-rentals-provides-affordable-housing-progress-update/ ## Unresolved research items - Operating-violation penalty amounts (initial up to $10,000; up to $10,000/day; disgorgement of rent received) were verified in the enacted text of Ordinance 22-7 (amending ROH §21-2.150-2 and §21-2A.40) and are consistent with DPP's Jan 2025 'up to $10,000 per day' statement, but the full recodified enforcement sections of the new LUO (Ordinance 25-2, ROH 2021 ed.) could not be fetched (12MB+ PDF), so the current codified section numbers/amounts for operating (non-advertising) violations were not independently re-verified post-recodification. - Whether Airbnb/Vrbo or other platforms collect and remit Hawaii TAT, OTAT, or GET on hosts' behalf could not be verified against an official source; the city's OTAT FAQ requires operators to remit OTAT separately to the city, so collectedByPlatform is set to null for all taxes. - Ordinance 25-52's exact mayoral approval date was not shown in the certified copy fetched (Council passed third reading Nov 5, 2025; the ordinance 'takes effect upon its approval'); DPP already cites it as current law. - The enforceable minimum stay for residential-district rentals established AFTER October 23, 2022 is legally unsettled: the codified LUO says 90 consecutive days (re-enacted by Ord 25-2/25-52 after Act 17 (2024) removed the state-preemption obstacle), the 2023 permanent injunction protects only rentals lawfully in existence before Ord 22-7's effective date, and DPP's public FAQ currently draws the STR line at 30 days; min_stay_exempt_days is set to 30 to reflect DPP's stated enforcement position, not the ordinance text. - No absolute maximum guest count exists in the verified sources (limit is two adults per transient occupant bedroom; B&B homes capped at two guest rooms with up to two adults each), so max_guests is null. - State GET/TAT license registration fee amounts (e.g., one-time GET license fee) were not verified in the fetched official sources. - Whether the city appealed the December 21, 2023 HILSTRA judgment was not verified; the order directed entry of judgment and closure of the case, and DPP's January 2025 presentation treats the injunction as operative. ## Sources - DPP Short-Term Rentals main page (City and County of Honolulu) (official, accessed 2026-07-16): https://www.honolulu.gov/dpp/permitting/str/ - DPP Short-Term Rental FAQ (official, accessed 2026-07-16): https://www.honolulu.gov/dpp/permitting/str/str-faq/ - Ordinance 22-7 (Bill 41 (2021), CD2) - Relating to Transient Accommodations (official city posting) (official, accessed 2026-07-16): https://www.honolulu.gov/dpp/wp-content/uploads/sites/56/2024/07/ORD22-007.pdf - Ordinance 24-14 (Bill 53 (2023), CD2) - Registration Requirements for B&B Homes and TVUs (city ordinance posting via American Legal Publishing) (official, accessed 2026-07-16): https://files.amlegal.com/pdffiles/Honolulu/ORD24-014.pdf - Ordinance 25-52 (Bill 62 (2025), CD1) - B&B/TVU standards amendments and permitted-area figures (city ordinance posting via American Legal Publishing) (official, accessed 2026-07-16): https://files.amlegal.com/pdffiles/Honolulu/ORD25-052.pdf - Bill 62 (2025), CD1 certified text (Honolulu legislative documents, hnldoc.ehawaii.gov) (official, accessed 2026-07-16): https://hnldoc.ehawaii.gov/hnldoc/document-download?id=26191 - DPP Land Use Ordinance Update page (Ordinance 25-2 signing and effective dates) (official, accessed 2026-07-16): https://www.honolulu.gov/dpp/land-use-ordinance-update/ - HILSTRA v. City & County of Honolulu, No. 22-cv-00247-DKW-RT (D. Haw. Dec. 21, 2023), Order granting summary judgment and permanent injunction (Dkt. 85, via GovInfo/U.S. Courts) (official, accessed 2026-07-16): https://www.govinfo.gov/content/pkg/USCOURTS-hid-1_22-cv-00247/pdf/USCOURTS-hid-1_22-cv-00247-2.pdf - Hawaii Department of Taxation Announcement 2025-03 (Act 96 TAT increase to 11% effective Jan 1, 2026) (official, accessed 2026-07-16): https://files.hawaii.gov/tax/news/announce/ann25-03.pdf - Hawaii DOTAX Tax Facts 96-2, Transient Accommodations Tax (rev. May 2025) (official, accessed 2026-07-16): https://files.hawaii.gov/tax/legal/taxfacts/tf2025-96-2.pdf - Hawaii DOTAX County Surcharge page (GET 4% + 0.5% Oahu surcharge; 4.712% max pass-on) (official, accessed 2026-07-16): https://tax.hawaii.gov/geninfo/countysurcharge/ - City and County of Honolulu BFS - Oahu Transient Accommodations Tax FAQs (OTAT 3%, Ord 21-33) (official, accessed 2026-07-16): https://www.honolulu.gov/bfs/wp-content/uploads/sites/62/2024/06/Final_OTAT_FAQs_2.15.23.pdf - DPP Short-Term Rental Update, City Council Zoning Committee presentation, Jan 16, 2025 (fees collected, 2.35% service fee, 90 vs 30 day enforcement position, $10,000/day warning) (official, accessed 2026-07-16): https://hnldoc.ehawaii.gov/hnldoc/document-download?id=23448 - Governor of Hawaii news release - Gov. Green signs SB 2919 (Act 17, SLH 2024) (official, accessed 2026-07-16): https://governor.hawaii.gov/newsroom/office-of-the-governor-news-release-gov-green-signs-sb-2919-into-law-to-empower-county-regulation-of-short-term-rentals-provides-affordable-housing-progress-update/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in San Francisco, CA - Status: **HEAVILY REGULATED** - Last checked: 2026-09-08 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/san-francisco-ca/ ## Summary San Francisco's residential short-term-rental program is limited to the host's primary home. Hosts generally must live there at least 275 nights per year, have lived there for 60 consecutive nights before applying, and register the business and rental. The posted OSTR application fee is $925 for a two-year certificate; eligible applicants may host while a complete application is pending. Unhosted stays are limited to 90 nights per year; hosted stays require the host in the unit overnight. Liability coverage of at least $500,000, rental records and quarterly reports are required. Guest stays generally carry 14% Transient Occupancy Tax; hosts also owe the applicable TID assessment. Property exclusions and conflicting official guidance on fines and Ellis Act evictions require care. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Yes - Guest cap: none verified - Rules apply to stays under: 30 days Notes: Only a natural person may register their primary home, not a separate unit in the same building. The usual residency requirement is 275 nights per calendar year; for a unit not owned or rented for the full preceding year, current code and OSTR guidance specify at least 75% of the days owned/rented. Sixty consecutive nights of prior residence are required. Unhosted stays are capped at 90 nights; even unhosted 30-plus-night rentals count against time living at home. Hosted stays require the host overnight inside the same unit, not elsewhere on the property. OSTR clarifies a maximum of five simultaneous distinct renters across short-, intermediate- and long-term stays; a couple sharing one reservation counts as one renter, so this is not a five-person guest cap. Ineligible categories include income-restricted/public housing, dormitories, ADUs/JADUs, group housing, nonresidential or unsafe sleeping spaces, and properties in Treasure Island, Fort Mason or the Presidio. Certain SRO tourist rooms and authorized tourist hotels/timeshares follow separate rules; live/work hosting is confined to the legal residential portion. OSTR describes post-November 1, 2014 Ellis Act evictions as disqualifying, but current section 41A.4 specifies a five-year pre-application lookback; confirm eligibility rather than assuming either a permanent ban or automatic clearance. Rent-controlled hosts' monthly rental charges/fees cannot exceed their rent. Private leases, HOA rules and CC&Rs may independently prohibit hosting. OSTR states there is no coastal-zone exception. Switching to longer rentals may trigger separate Intermediate Length Occupancy permitting rather than eliminate all permitting. ## Requirements ### Short-Term Residential Rental Certificate (registration with Office of Short-Term Rentals) (registration) - Authority: Office of Short-Term Rentals, SF Planning Department - Cost: $925 nonrefundable application fee under the schedule effective August 31, 2026; two-year certificate - Renewal: Every 2 years from approval; OSTR says it emails renewal/reapplication instructions within one month of expiration. - Official source: https://sfplanning.org/str/faqs-short-term-rentals - Notes: Register the business first, then submit at least two residency documents (no more than one utility bill), insurance evidence and the other application materials. Initial and renewal applications must establish continuing eligibility; code requires renewal evidence of at least 275 days in each of the two preceding calendar years. OSTR permits hosting during a complete pending application's review only while residency, code compliance and other operating requirements are met; list the unique application record number until approved, then the certificate number. Platforms need not activate pending listings. OSTR notifies owners/co-owners; RH-1(D) applications have notice to owners/occupants within 300 feet and a 45-day review hold. The certificate cannot transfer to another owner or dwelling, and only one registered host may offer a unit. Current renewal fee remains unverified. ### Business Registration Certificate (registration) - Authority: SF Office of the Treasurer & Tax Collector - Cost: $55 city fee + $4 state fee at $0–$100,000 prior-year SF receipts for 2026–27, unless exempt; higher receipts have other tiers - Renewal: Annual April 1–March 31 registration year; renew by the last day of February starting in 2026 (the 2026 deadline was March 2). - Official source: https://www.sftreasurer.org/business/renew-business-registration - Notes: Register 'Accommodations' at the actual unit address before applying to OSTR. Treasurer's 2026–27 instructions exempt the city registration-renewal fee if hosting is the only business activity, there are no employees/payroll, and rental income is solely from one residential structure with fewer than four units, a cooperative housing corporation, or one residential condominium. Annual renewal is still required. Whether the $4 state fee is also waived for that host exemption is unresolved. Initial-business proration and other applicable business taxes require separate assessment. OSTR's May 31 renewal guidance is superseded by the Treasurer's 2026 instructions. ### Property liability insurance (insurance) - Authority: Office of Short-Term Rentals (Admin Code Ch. 41A) - Cost: not verified - Renewal: Maintain coverage for every short-term rental. - Official source: https://sfplanning.org/str/become-certified-host - Notes: Maintain aggregate liability coverage of at least $500,000 appropriate for STR use, or conduct every transaction through a platform providing equal or greater coverage. Section 41A.5(g)(1)(D) requires coverage to defend and indemnify owners as named additional insured and tenants in the building for bodily injury/property damage arising from the STR use. Confirm the actual policy terms; a platform's name alone does not establish coverage. ### Quarterly rental activity reports (other) - Authority: Office of Short-Term Rentals - Cost: not verified - Renewal: Quarterly — due within 30 days after each quarter ending Mar 31/Jun 30/Sep 30/Dec 31 - Official source: https://sfplanning.org/str/maintain-your-certified-host-status - Notes: All certified hosts must report the number of hosted and un-hosted nights each quarter, including a zero report if there were no stays. Pending applicants neither need nor can file these OSTR reports. Keep two years of host records demonstrating primary residence, owner-occupied/rented days and insurance, and supply them to OSTR on request. ### Transient Occupancy Tax and TID reporting (other) - Authority: SF Office of the Treasurer & Tax Collector - Cost: not verified - Renewal: Annually by January 31; next business day if a weekend or holiday, unless all transactions are covered by qualified website companies. - Official source: https://sftreasurer.org/business/taxes-fees/transient-occupancy-tax-tot - Notes: Residential hosts do not need a Certificate of Authority. Hosts not operating exclusively through qualified website companies must file and pay annual TOT and TID, including zero-receipt returns; report by the year of occupancy, not advance payment. Airbnb, Interval International and misterb&b are the Treasurer's listed QWCs and collect/file/remit the covered transactions. Direct bookings and other platforms are not automatically covered. Check any exemption before omitting tax. ### Business Personal Property Statement (Form 571-STR) (other) - Authority: SF Office of the Assessor-Recorder (per sf.gov STR guide) - Cost: not verified - Renewal: As requested in the Assessor's annual notice; when required, due May 7 - Official source: https://sfplanning.org/str/maintain-your-certified-host-status - Notes: Hosts report taxable business personal property as requested by the Assessor. A host who previously filed may not need to file again; the annual notice controls whether Form 571-STR is required. ### Posted safety information and compliant premises (other) - Authority: San Francisco Planning Department / Office of Short-Term Rentals - Cost: not verified - Official source: https://codelibrary.amlegal.com/codes/san_francisco/latest/sf_admin/0-0-0-27965 - Notes: Post a clearly printed sign on the inside of the front door identifying fire extinguishers in the unit/building, gas shutoffs, fire exits and pull alarms. Sleeping areas must be legally habitable; the unit and property must be free of outstanding code enforcement. OSTR may request a site visit; a routine inspection schedule or separate safety-equipment specification is not established here. No exterior STR signage. Hosted and unhosted offerings need separate accurate listings, with hosted listings expressly stating the host will share the unit overnight. ## Taxes - **Transient Occupancy Tax (TOT / hotel tax)**: 14% — applies to Rent for stays under 30 days, subject to exemptions. Guest pays; host or covered QWC collects. The Treasurer lists permanent-resident, qualifying organization, government-official-business and low-rent (below $60/day or $149/week) exemptions; detailed qualification/documents require confirmation. QWC collection applies to Airbnb, Interval International and misterb&b transactions, not every platform or direct booking.; platform collects: yes. Source: https://sftreasurer.org/business/taxes-fees/transient-occupancy-tax-tot - **Tourism Improvement District (TID) assessment**: 2.25% (Zone 1) / 2.00% (Zone 2) — applies to Host gross revenue in the applicable TID zone; the assessment may be passed through as a separate item. Residential hosts generally do not owe the Moscone Expansion District charge and should not recover it from guests unless actually subject to it. Named QWCs collect/file covered TID transactions; other bookings remain the host's responsibility. Confirm the property's zone.; platform collects: yes. Source: https://sftreasurer.org/business/taxes-fees/transient-occupancy-tax-tot ## Enforcement - Penalties: The fee schedule effective August 31, 2026 lists $484 per day. OSTR program pages say administrative penalties are at least $484 per dwelling per day from notice until abatement. Current section 41A.6(d) instead states maximums of four times $121 ($484) for an initial violation and eight times $121 ($968) for repeat violations; the minimum/maximum conflict and any updated administrative rate remain unresolved. Repeat violations can lead to one-year registry removal and additional penalties up to $1,000 per day for continued unlawful listing. Section 41A.5 separately authorizes City civil actions with up to $1,000 per day if the City prevails, and misdemeanor punishment up to $1,000 and/or six months in jail. Qualifying interested parties may bring private civil actions only under the section's procedural conditions; they cannot recover the City's civil penalties. These remedies are not an automatic combined fine. - Platform liability: Section 41A.5(g)(4) requires reasonable care to confirm lawful registration before providing paid booking services, compliance affidavits by the fifth of each month, and transaction/host/registration records for at least three years after the end of the transaction's calendar year, available on lawful request. Platforms must provide hosts a notice of the residency, registration and tax rules and retain tax-remittance evidence. OSTR's platform guidelines describe liability for continuing booking services more than two business days after notice that a listing is ineligible. QWC tax arrangements are separate from general platform registration duties. - Notes: OSTR accepts complaints, including anonymously; continuing noise/event/party complaints can jeopardize certification. Under section 41A.6, a notice-of-violation hearing request is due within 30 days; the hearing occurs within 45 days of request, decision within 30 days of hearing, and judicial review must be sought within 20 days of service of the decision. Penalties/costs are payable within 30 days of certified mailed notice and unpaid sums may become a property lien. Separately, OSTR's FAQ gives 30 calendar days to appeal application denial or certificate suspension/revocation; hosts must remove listings and cancel pending STR stays despite an appeal. Outstanding code violations can suspend registration until cured. ## Unresolved research items - Current OSTR fee is $925 for application/two-year validity; the current renewal/reapplication amount and initial business-registration proration remain unverified. - OSTR guidance describes all post-November 1, 2014 Ellis Act evictions as disqualifying, while current 41A.4 specifies evictions within five years before application if after that date. Obtain OSTR confirmation for an affected property. - OSTR pages call $484/day an administrative minimum, while current 41A.6(d) says a maximum of four times $121 initially and eight times for repeats. Confirm the operative rate and reconcile minimum-versus-maximum wording. - Business-renewal fee exemption is verified for qualifying host-only/no-employee operations; treatment of the $4 state fee for those exempt hosts remains unresolved. Other business-tax applicability depends on the host's full activities and receipts. - Exact TID zone boundaries, detailed TOT exemption documentation, tax-record retention and tax-specific penalties remain incompletely verified. Named-QWC collection does not establish collection by other platforms. - Guest-person cap, detailed fire/building equipment standards, routine inspection fees/intervals and specific parking/noise requirements remain incompletely verified. Five simultaneous distinct renters is not a five-person cap; actual private documents require individual review. - Current court disposition of historic platform litigation and any new relevant litigation remain unverified. SB 346 requires local opt-in; no official San Francisco implementing ordinance was established in this audit. ## Sources - Guide to opening a short-term residential rental — SF.gov (official, accessed 2026-09-07): https://www.sf.gov/guide-opening-short-term-residential-rental - FAQs on Short-Term Rentals — SF Planning, Office of Short-Term Rentals (official, accessed 2026-09-08): https://sfplanning.org/str/faqs-short-term-rentals - Become a Certified Host — SF Planning, Office of Short-Term Rentals (official, accessed 2026-09-08): https://sfplanning.org/str/become-certified-host - Maintain Your Certified Host Status — SF Planning, Office of Short-Term Rentals (official, accessed 2026-09-08): https://sfplanning.org/str/maintain-your-certified-host-status - Complaints and Enforcement — SF Planning, Office of Short-Term Rentals (official, accessed 2026-09-08): https://sfplanning.org/str/complaints-and-enforcement - Transient Occupancy Tax (TOT) — SF Office of the Treasurer & Tax Collector (official, accessed 2026-09-08): https://sftreasurer.org/business/taxes-fees/transient-occupancy-tax-tot - OSTR Short-Term Rental Guidelines for Hosting Platforms (implementing Admin Code Sec. 41A.5(g)(4)(C)) — official PDF (official, accessed 2026-09-08): https://sfplanning.org/sites/default/files/documents/ostr/OSTR_Platforms_Admin_Guidelines.pdf - Ordinance No. 104-16 (File 160423) — Admin Code Ch. 41A hosting platform verification and penalties — SF Board of Supervisors archive (official, accessed 2026-07-16): https://sfbos.archive.sf.gov/ftp/uploadedfiles/bdsupvrs/ordinances16/o0104-16.pdf - Ordinance No. 218-14 — original short-term residential rental legalization amending Ch. 41A — SF Board of Supervisors archive (official, accessed 2026-07-16): https://sfbos.archive.sf.gov/ftp/uploadedfiles/bdsupvrs/ordinances14/o0218-14.pdf - SB 346 (2025-2026) Short-Term Rental Facilitator Act of 2025 — California Legislative Information (official, accessed 2026-09-08): https://leginfo.legislature.ca.gov/faces/billTextClient.xhtml?bill_id=202520260SB346 - Current SF Administrative Code 41A.4 definitions (official, accessed 2026-09-08): https://codelibrary.amlegal.com/codes/san_francisco/latest/sf_admin/0-0-0-27955 - Current SF Administrative Code 41A.5 requirements and remedies (official, accessed 2026-09-08): https://codelibrary.amlegal.com/codes/san_francisco/latest/sf_admin/0-0-0-27965 - Current SF Administrative Code 41A.6 administrative enforcement (official, accessed 2026-09-08): https://codelibrary.amlegal.com/codes/san_francisco/latest/sf_admin/0-0-0-27976 - 2026–27 SF business-registration renewal (official, accessed 2026-09-08): https://www.sftreasurer.org/business/renew-business-registration - 2025 tax year / 2026–27 SF registration instructions (official, accessed 2026-09-08): https://sftreasurer.org/annual-business-registration-and-tax-form-instructions-25-27 - SF Planning fee schedule effective August 31, 2026 (official, accessed 2026-09-08): https://feecalculator.sfplanning.org - SF Planning FY2026–27 fee schedule landing page (official, accessed 2026-09-08): https://sfplanning.org/resource/fee-schedule-applications --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Seattle, WA - Status: **REGULATED** - Last checked: 2026-09-07 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/seattle-wa/ ## Summary Seattle requires a business-license tax certificate and a $75-per-unit annual STR operator license for rentals under 30 consecutive nights. Generally, owners may rent one unit, or two if one is their primary residence; documented legacy exceptions apply. Separate non-primary units also need RRIO registration and inspections. Licenses are nontransferable. The current state-published guest lodging-tax total is 15.7%; operator B&O taxes are separate. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: Owners generally may operate one unit, or two if one is their primary residence. Renters are ineligible except the City’s qualifying Downtown legacy category. Current City guidance refers to Ordinance 125490: pre-September 30, 2017 operators outside the special areas may retain two units and add their primary residence after first renewal; designated Downtown and qualifying post-2012 buildings with up to five units in First Hill/Capitol Hill have separate legacy allowances. Confirm the mapped boundary and documentary eligibility. Ownership or ownership-structure changes terminate legacy status under Rule STR-3. Individual rooms share their dwelling’s license; separate ADUs/DADUs count separately. The City prohibits STR use of RVs, tents, garages, boats, live-work units, caretaker quarters and specified shoreline residences. Current parcel zoning and any later code amendments remain unresolved. ## Requirements ### Seattle Business License Tax Certificate (license) - Authority: City of Seattle Office of City Finance / License and Tax Administration - Cost: $73 initial 2026 fee; half that amount for a July 1-or-later start. Annual renewal tiers: $73, $147, $667, $1,604 or $3,210 based on taxable revenue; $10 per branch location. - Renewal: annual (expires Dec 31) - Official source: https://www.seattle.gov/city-finance/business-taxes-and-licenses/business-licenses - Notes: Apply through FileLocal or by mail before the STR license. Renewal uses the latest complete calendar-year taxable revenue before the City B&O standard deduction. The 2026 general exemption requires both no Seattle place of business and no more than $4,000 Seattle revenue; it does not waive regulatory requirements. The City’s two fee tables differ at exactly $5 million, so confirm that boundary with Finance. Cancel in writing and file/pay the final return within ten days of closing. ### Short-Term Rental Operator License (regulatory license) (license) - Authority: City of Seattle (SMC Ch. 6.600, Ord. 125490) - Cost: $75 per dwelling unit per year - Renewal: Annual, 12 months from issuance. Rule STR-3 allows renewal within ten calendar days after expiry without a late penalty, then a one-time $10 late fee. This does not establish permission to operate with an expired license. Outstanding fees and penalties must be paid. - Official source: https://www.seattle.gov/business-regulations/short-term-rentals - Notes: Apply through Seattle Services Portal after the business certificate and required RRIO registration. Declare compliance for every unit; supply two primary-residence documents when applicable and legacy tax/license/rental records. Keep evidence available within five calendar days of a City request; update contacts within ten days. Post the license number on every listing as STR-OPLI-##-######. License and fees are nontransferable; a new owner needs a new license. ### RRIO Registration (Rental Registration and Inspection Ordinance) (registration) - Authority: Seattle Department of Construction and Inspections (SDCI) - Cost: $126 per property including the first unit, plus $31.50 per additional unit, for two years. City inspection: $241.50 plus $52.50 per additional unit; private inspection: provider fee plus $63 City filing fee. These amounts include the 5% technology fee. - Renewal: Registration every two years; registered properties inspected at least once every five to ten years. - Official source: https://www.seattle.gov/documents/Departments/SDCI/Codes/RRIO/RRIOProgramFees.pdf - Notes: Required for a dedicated STR that is not the primary residence or a portion of it, including a separate ADU/DADU on the same property. A primary residence still must meet habitability standards but is exempt from RRIO registration/inspection under the STR FAQ. City inspection follow-ups are included. Overdue registration or inspection incurs $52.50; noncompliance can also trigger code enforcement. ### City and state liability insurance (insurance) - Authority: City of Seattle and Washington State - Cost: not verified - Official source: https://app.leg.wa.gov/RCW/default.aspx?cite=64.37&full=true - Notes: City Ordinance 125490 requires at least $1 million aggregate liability coverage or equivalent platform coverage for every transaction. RCW 64.37.050 requires primary coverage, but its chapter excludes qualifying owner-occupied homes occupied at least six months with fewer than three rooms rented at once, as well as specified charitable medical housing. A state exclusion does not remove independent City requirements. ### City and state safety and guest information (other) - Authority: City of Seattle and Washington State - Cost: not verified - Official source: https://app.leg.wa.gov/RCW/default.aspx?cite=64.37&full=true - Notes: The City ordinance requires a King County-resident local contact available during stays, smoke/CO alarms, a maintained fire extinguisher and posted emergency contacts, address, escape plan, guest limit, operator contact and City complaint information. RCW 64.37.030 separately requires contact availability, CO compliance and safety postings for rentals within that chapter’s definition; its first violation triggers a warning, later violations a class 2 civil infraction. ### WA Department of Revenue tax registration and remittance (registration) - Authority: Washington State Department of Revenue (RCW 64.37.020; DOR Lodging Guide) - Cost: not verified - Official source: https://dor.wa.gov/education/industry-guides/lodging-guide/lodging-transient-short-term - Notes: Washington DOR classifies transient lodging under Retailing B&O and requires sales/lodging taxes on lodging gross income, including mandatory related charges. Its tax definition is less than one calendar month, or less than 30 days when the stay does not start on the first; do not confuse this with the City’s 30-night licensing definition. Operators remain responsible unless an intermediary actually remits applicable taxes. ### STR Platform License (for booking platforms) (license) - Authority: City of Seattle (SMC 6.600.040.A, 6.600.060) - Cost: $4.00 per night booked, paid quarterly (due Jan 30, Apr 30, Jul 30, Oct 30) - Renewal: Annual platform license; monthly and quarterly reporting continues separately. - Official source: https://www.seattle.gov/business-regulations/short-term-rentals - Notes: Rule STR-5 sets the $4 per-unit booked-night fee; weekend/holiday payment deadlines move to the next business day. Rule STR-4 requires monthly operator/unit/URL reports by the following 15th and quarterly totals by January/April/July/October 15. Rule STR-2 requires a response to City noncompliance notices within seven days, or an emergency status update within 24 hours. B&Bs using a platform separately need a $75 annual City B&B license and the state license listed in the City application checklist. ## Taxes - **Washington and local taxes on transient lodging**: 15.7% combined guest lodging taxes, including 7% convention-center tax — applies to DOR’s Seattle 'Short-term rental' row for July 1–September 30, 2026 lists 15.7% total, including—not additional to—the 7% convention-center component. The posted October–December table is unchanged. Related lodging charges such as cleaning, pets, damage waivers and full-night no-shows are taxable; partial-night no-shows and forfeited cancellation deposits have different B&O treatment. Operator B&O and platform licensing fees are not part of this guest-tax total.; platform collects: not verified. Source: https://dor.wa.gov/sites/default/files/2026-05/Q326%20_Lodging-flyer.xlsx - **Washington Retailing B&O tax on transient lodging income**: 0.471% before applicable credits — applies to Operator gross receipts from transient lodging under DOR’s Retailing classification. B&O is paid by the business, not collected from the guest as a sales tax. Available credits and any other income classifications require separate assessment.; platform collects: not verified. Source: https://dor.wa.gov/education/industry-guides/lodging-guide/lodging-transient-short-term - **Seattle business and occupation tax**: rate not verified — applies to Separate City business tax. From January 1, 2026, taxable revenue below $2 million owes no tax but still requires returns; at or above that threshold, a $2 million standard deduction is available. Published retail-services rate is 0.342%, but the specific STR classification remains unresolved. Annual 2026 returns are due April 30, 2027; use the City-assigned filing frequency.; platform collects: not verified. Source: https://www.seattle.gov/city-finance/business-taxes-and-licenses/business-taxes/seattle-shield-business-and-occupation-(bando)-tax-changes ## Enforcement - Penalties: The City STR FAQ lists $500 for a first unlicensed-operation violation and $1,000 for subsequent violations, plus a $513 business-certificate citation. The original ordinance applies a five-year repeat-violation window and permits separate daily citations; current codified escalation and appeal details remain unresolved. RRIO’s January 2026 schedule lists $150 per day for the first ten days of noncompliance and $500 thereafter. Business-certificate late fees are $10 in February and $20 from March. - Platform liability: Platforms need an annual City license, must require operator license information under SMC 6.600.060.B, and must remove listings upon City notice. Rules STR-2/4/5 govern responses, monthly/quarterly reporting, notices and the $4 booked-night fee. RCW 64.37.040 requires DOR registration and operator notices covering taxes, safety and insurance gaps. Actual collection of each operator’s taxes remains unverified. - Notes: City licensing enforcement is handled by Finance and Administrative Services / City Finance (STR@seattle.gov, 206-386-1267); zoning/building enforcement by SDCI. State safety violations: warning letter first, then class 2 civil infraction (RCW 64.37.030). ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - ESSB 5576 proposes local-option funding for affordable housing. The official bill history records a January 12, 2026 return to Senate Ways & Means and shows no enacted session law in the fetched record; its status panel is dated July 19, 2026. Current enactment and any successor vehicle remain unresolved, so no proposed tax is included in current rates. (Proposed, 2026-01-12) — https://app.leg.wa.gov/billsummary?BillNumber=5576&Year=2025 ## Unresolved research items - Current codified SMC 6.600 and complete parcel-specific zoning remain unresolved; the current City program/rule index corroborates the original ordinance and linked rules, not every possible later amendment. - Confirm the City business-license renewal tier at exactly $5 million: two tables on the current page use inconsistent boundary wording. - Confirm property-specific tax exemptions and lodging location codes. Current Q3/Q4 tables establish the combined guest rate; actual platform remittance remains unresolved. - No citywide STR guest cap or complete current parking/noise restrictions were established. The posted occupancy limit must follow the property’s applicable code. - Washington business-registration fee, assigned filing frequency, full credit eligibility and City B&O classification for a specific STR remain unresolved. - Current codified penalty escalation, suspension/revocation and appeal procedures need confirmation. The $513 citation is attributed to the City FAQ. - The bill status panel fetched for ESSB 5576 is dated July 19, 2026. Any later action, successor legislation, preemption and current litigation remain unresolved. - Check HOA, condominium, mortgage and lease restrictions independently. City licensing does not establish private permission. - State Chapter 64.37 exclusions do not establish exemptions from City insurance, safety, licensing or tax rules. ## Sources - Short-Term Rentals - Business Regulations (operator, platform, B&B licensing) (official, accessed 2026-09-07): https://www.seattle.gov/business-regulations/short-term-rentals - Short-Term Rentals - SDCI Common Code Questions (land use, RRIO, enforcement) (official, accessed 2026-07-16): https://www.seattle.gov/sdci/codes/common-code-questions/short-term-rentals - Seattle CB 119081 / Ordinance 125490 full text (SMC Ch. 6.600 Short-Term Rentals: licensing, unit caps, legacy exceptions, fees, penalties) (official, accessed 2026-09-07): https://seattle.legistar.com/LegislationDetail.aspx?ID=3151927&GUID=F7CF643C-4633-4EDF-961A-D1CC0DF7D382&FullText=1 - Seattle CB 119082 / Ordinance 125483 full text (land use: SMC 23.42.060, 23.84A definitions, RRIO amendment) (official, accessed 2026-07-16): https://seattle.legistar.com/LegislationDetail.aspx?ID=3151928&GUID=EEFF882C-B64C-49DC-823A-67676A832B9C&FullText=1 - Seattle business-license application packet (legacy citation) (official, accessed 2026-07-16): https://www.seattle.gov/documents/Departments/CityFinance/Business%20Licenses/BLTC%20Application%20Packet-2026%20rate.pdf - RCW Chapter 64.37 Short-Term Rentals (definitions, taxes, safety, platform duties) (official, accessed 2026-09-07): https://app.leg.wa.gov/RCW/default.aspx?cite=64.37&full=true - RCW 64.37.050 Liability insurance ($1M or platform coverage) (official, accessed 2026-07-16): https://app.leg.wa.gov/RCW/default.aspx?cite=64.37.050 - WA DOR Lodging Guide - Lodging taxes (official, accessed 2026-07-16): https://dor.wa.gov/education/industry-guides/lodging-guide/lodging-taxes - WA DOR Lodging Guide - Lodging transient (short-term) (official, accessed 2026-09-07): https://dor.wa.gov/education/industry-guides/lodging-guide/lodging-transient-short-term - WA DOR Convention and Trade Center Tax (applies to all King County lodging since 1/1/2019) (official, accessed 2026-07-16): https://dor.wa.gov/education/industry-guides/lodging-guide/convention-and-trade-center-tax - Washington lodging-rate flyer, Q2 2026 (historical) (official, accessed 2026-07-16): https://dor.wa.gov/sites/default/files/2026-02/Q226_Lodging_flyer.pdf - WA Legislature bill summary, SB 5576 (2025-26) short-term rental local-option tax (official, accessed 2026-09-07): https://app.leg.wa.gov/billsummary?BillNumber=5576&Year=2025 - Senate Bill Report, ESSB 5576 (up to 4% local STR tax; not before April 1, 2026) (official, accessed 2026-07-16): https://lawfilesext.leg.wa.gov/biennium/2025-26/Htm/Bill%20Reports/Senate/5576-S.E%20SBR%20APS%2025.htm - Seattle business-license requirements and 2026 fee tables (official, accessed 2026-09-07): https://www.seattle.gov/city-finance/business-taxes-and-licenses/business-licenses - Seattle RRIO fees, January 2026 (official, accessed 2026-09-07): https://www.seattle.gov/documents/Departments/SDCI/Codes/RRIO/RRIOProgramFees.pdf - Seattle current Director’s Rule index (official, accessed 2026-09-07): https://www.seattle.gov/finance-and-administrative-services/directors-rules - Seattle Rule STR-3: licenses and applications (official, accessed 2026-09-07): https://www.seattle.gov/documents/Departments/FAS/Rules/CF-321080-STR4.pdf - Seattle Rule STR-4, effective August 2021 (official, accessed 2026-09-07): https://www.seattle.gov/documents/Departments/FAS/Rules/Directors%20Rule%20STR-4%20Final%20Effective%20Aug%201%202021.pdf - Seattle Rule STR-5, effective January 2023 (official, accessed 2026-09-07): https://www.seattle.gov/documents/Departments/FAS/Rules/CF-322517-STR-5.pdf - Seattle Rule STR-2, effective August 2021 (official, accessed 2026-09-07): https://www.seattle.gov/documents/Departments/FAS/Rules/Directors%20Rule%20STR-2%20final%20effective%20Aug%201%202021.pdf - Washington lodging-rate publication index (official, accessed 2026-09-07): https://dor.wa.gov/taxes-rates/sales-use-tax-rates/local-sales-use-tax/lodging-sales-rate-history - Washington lodging rates, Q3 2026 (official, accessed 2026-09-07): https://dor.wa.gov/sites/default/files/2026-05/Q326%20_Lodging-flyer.xlsx - Washington lodging rates, Q4 2026 (official, accessed 2026-09-07): https://dor.wa.gov/sites/default/files/2026-08/Q426%20_Lodging-flyer.xlsx - Washington B&O tax overview (official, accessed 2026-09-07): https://dor.wa.gov/taxes-rates/business-occupation-tax - Washington B&O classification rates (official, accessed 2026-09-07): https://dor.wa.gov/find-taxes-rates/business-occupation-tax/business-occupation-tax-classifications - Seattle 2026–2032 B&O rates and classifications (official, accessed 2026-09-07): https://www.seattle.gov/city-finance/business-taxes-and-licenses/business-taxes/tax-rates-and-classifications - Seattle Shield B&O changes effective 2026 (official, accessed 2026-09-07): https://www.seattle.gov/city-finance/business-taxes-and-licenses/business-taxes/seattle-shield-business-and-occupation-(bando)-tax-changes --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Chicago, IL - Status: **HEAVILY REGULATED** - Last checked: 2026-10-02 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/chicago-il/ ## Summary Chicago permits eligible shared housing units and separately licensed vacation rentals for transient occupancy of 31 or fewer consecutive days. Shared housing requires a separate $250 annual registration and assigned number before advertising or booking; hosts of more than one unit also need a $500 two-year operator license. Vacation rentals use a $1,000 two-year regulated business license. Single-family homes and units in two-to-four-unit buildings generally must be the host’s primary residence; two-to-four-unit buildings generally allow one combined shared-housing/vacation-rental unit. In five-plus-unit buildings the combined limit is the lesser of six units or one-quarter of all units. Zoning, restricted residential zones, prohibited buildings and private restrictions affect eligibility. Shared housing generally has a two-night minimum, subject to authorized safety rules. City STR taxes total 10.5%; separate Cook County and IDOR-administered hotel taxes also apply. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: none verified - Rules apply to stays under: not verified Notes: Primary residence means daily residence at least 245 days in the calendar year; the building-specific rules have active-military, commissioner-adjustment and June 22, 2016 legacy exceptions. Both whole units and portions may be registered; hosts must be natural persons. Shared housing must be a lawful dwelling with six or fewer sleeping rooms in a residential building. Conversion units are prohibited. Coach houses lawfully established after May 1, 2021 are also prohibited; the date condition does not limit the conversion-unit ban. Occupancy may exceed neither two persons per guest room (excluding guests’ children under 18) nor building-code capacity. Shared housing generally requires at least two nights and at most one rental commencing in 48 hours until authorized safety rules permit otherwise; hourly/under-10-hour rentals, more than one rental in 10 hours, overlapping bookings and serving alcohol are prohibited. Whether any current administrative rule relaxes the two-night/48-hour limits is unresolved. The city transient-occupancy definition ends at 31 days, while state/county lodging-tax duration rules differ; no single blanket property/licensing exemption is asserted. ## Requirements ### Shared Housing Unit Registration (registration) - Authority: Chicago Dept. of Business Affairs and Consumer Protection (BACP) - Cost: $250 per year - Renewal: annual - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611567 - Notes: Apply as a natural-person host with identity/residence documentation, unit address/identifier, host or local-contact details, building/unit count, whole-unit versus partial rental, primary-residence status and acceptable evidence, and fee. Application includes zoning, prohibited-building and restricted-zone review. Pending applications do not authorize advertising or booking. Display the assigned number on advertising, listings, agreements and bookings. Update changed application information within ten business days. Registration renews annually and cannot transfer between units or hosts; unresolved city fines can bar approval or renewal. ### Shared Housing Unit Operator License (SHUOL) (license) - Authority: BACP - Cost: $500 per 2-year license - Renewal: 2 years - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611705 - Notes: Sections 4-16-100 and 4-16-200 require this additional license for a host of more than one unit; section 4-5-010 sets the two-year $500 fee. Maintain a local contact authorized for process, remedial action and Code responses, with a city residence or office. Section 4-16-230 authorizes the building commissioner to mandate inspections of operator-run units at least once every two years under rules; this is not stated as an unconditional inspection appointment for every applicant. Submit the local contact's affidavit and prior revocation history; keep application details current and report changes within ten business days (4-16-210). Unlicensed operation and Article II violations carry $1,500–$3,000 per offense per day under 4-16-310 and 4-16-330. ### Vacation Rental License (Regulated Business License) (license) - Authority: BACP - Cost: $1,000 per 2-year license - Renewal: 2 years - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2610323 - Notes: Section 4-6-300(b),(c) expressly identifies vacation rentals as regulated business licenses; the $1,000 general regulated-business fee and default two-year assessment in section 4-5-010(2) therefore apply. A separate license is required for each vacation-rental unit. The application includes owner/building/sleeping-room information, local-contact affidavit, lawful-unit and private-restriction attestations, primary-residence/cap/legacy disclosures, suspension/revocation history and insurance. Vacation rentals can also be listed on platforms; the license is not simply an off-platform-only category. Zoning and current administrative application guidance remain property-specific. Update changed application information as required by 4-4-050(b). Section 4-6-300(f)(13) requires written disclosures of known licensed/ineligible status to prospective tenants or purchasers and a signed acknowledgment. Section 4-6-300(g) also sets the two-night/48-hour rules, absolute hourly/under-ten-hour and overlapping-booking restrictions, no alcohol service, and occupancy limits for vacation rentals, not only shared housing. An initial online application payment of $25 is nonrefundable but credited toward the license fee, not added on top; implementation rules can limit which applications pay it. Annual CPI adjustments begin in January 2027, capped at 2.5% or a lower justified amount; the published 2027 fee is unverified. General application rules in 4-4-050 also require applicable identity, entity, age-18, emergency-contact, assumed-name and zoning details; report changes within ten business days. The vacation-rental cap uses the maximum-limit rounding rule in 17-1-0605-B: round fractional unit counts down. ### Insurance (vacation rental licensees) (insurance) - Authority: MCC 4-6-300(f)(1) - Cost: not verified - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2610323 - Notes: Vacation-rental licensees must maintain homeowner’s fire, hazard and liability insurance plus commercial general liability of at least $1 million per occurrence, combined single limit. Policies must be issued by an Illinois-authorized insurer and name Chicago as additional insured on a primary, noncontributory basis throughout the license. Separately, section 4-13-220 requires intermediaries to provide guest liability coverage of at least $1 million per occurrence, with limits applying separately to each rental. No blanket independent shared-housing-host policy requirement is inferred. ### Short Term Residential Rental Intermediary License (platforms, e.g., Airbnb) (license) - Authority: BACP (MCC 4-13-200) - Cost: $250-$10,000 per year (tiered by unit count) plus $60 per unit - Renewal: annual - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611393 - Notes: Platform intermediary obligation under sections 4-13-200 and 4-13-205, not an extra host license. Section 4-5-010 tiers are $250 (1–9), $350 (10–24), $500 (25–49), $1,000 (50–99), $5,000 (100–499), $7,500 (500–999) and $10,000 (1,000+) annually, plus $60 for each listed rental. Providers must successfully register or license their units before advertising or booking; do not rely on a platform to register the unit for you. ### Safety, sanitation, guest records and listing disclosures (other) - Authority: BACP; MCC 4-14-040 and 4-6-300 - Cost: not verified - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611594 - Notes: Shared housing hosts must maintain compliant smoke/CO alarms, post local-contact name/telephone and an evacuation diagram near the entrance, supply soap and clean linens, sanitize units/utensils between guests and discard previous guests’ food/beverages/alcohol. Keep guest name, contact details, signature and stay dates for three years; compulsory disclosure generally requires lawful process with precompliance review, subject to consent and other exceptions. Listings disclose cancellation/check-in/out, accessibility, parking, amenities, room/bath counts, whole/partial-unit status, occupancy and registration number. Notify/cooperate with police about suspected criminal activity, egregious conditions or public nuisance. Vacation rentals have corresponding duties in 4-6-300(f),(h), including entrance-door evacuation diagram, license posting and three-year guest records. Food provision triggers food-safety rules. Applicable noise, trash and nuisance rules apply; property-specific parking and other building-code requirements must be checked. Both shared-housing and vacation-rental excessive-noise definitions include sound between 8 p.m. and 8 a.m. louder than average conversation 100 feet or more from the property line, qualifying vibrations experienced on neighboring property, and adjacent-public-way noise under 8-32-070(a), subject to stated exceptions (4-14-010 and 4-6-300(a)). Owners and agents must disclose known shared-housing registration or ineligibility in writing before executing a lease or accepting application money, and at an offering for sale, with a signed acknowledgment (4-14-040(d)). Shared housing is a public accommodation subject to the Code's nondiscrimination requirements (4-14-040(c)). ### Commissioner’s adjustment (when an exception is needed) (other) - Authority: BACP; MCC 4-14-100 - Cost: $360 review fee per written request - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611666 - Notes: May address non-primary single-family/two-to-four-unit rentals or increase the shared-unit count in a two-to-four-unit building. Approval requires extraordinary burden from unique circumstances without detrimental public impacts; it does not waive registration requirements. Submit relevant factors and notify adjoining neighbors. Written determination is due within 60 days; denial hearing may be requested within fourteen days of receipt, followed by decision within thirty days after hearing. Approved plan-of-conduct conditions bind registration. Vacation-rental adjustments under 4-6-300(l) cover non-primary single-family/two-to-four-unit units or added units in two-to-four-unit buildings. A written submission with adjoining-neighbor copies is decided within 60 days; denial hearing requests are due within fourteen days of receipt, with a decision within thirty days after the hearing. Applicant bears the burden of persuasion; plan-of-conduct conditions attach to the license. Its separate fee remains unverified. For shared housing, the host requests the non-primary-residence adjustment; the building owner, HOA or cooperative board requests a higher two-to-four-unit cap. The applicant bears the burden of persuasion. ### Illinois lodging-tax account, returns and supporting records (registration) - Authority: Illinois Department of Revenue (IDOR) - Cost: not verified - Renewal: Monthly unless IDOR assigns quarterly/annual filing; monthly/quarterly due last day of following month, annual due January 31 - Official source: https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-106.pdf - Notes: August 2026 Publication 106 requires REG-1/MyTax Illinois registration when liable; mixed/direct bookings or a non-remitting facilitator require host registration and RHM-1 returns, with RHM-7 for multiple locations. Solely qualifying-facilitated hosts need not register under FY2026-33. Registered filers submit signed zero returns even without receipts. Keep facilitated/direct and taxable/exempt receipts separately, exemption proof and facilitator assumption notices/certificates; retain return-supporting records at least 3.5 years from due date or actual filing, whichever is later. Update location/entity information; certificates are nontransferable. Notify closure; applicable business-asset sales/transfers require CBS-1 at least ten days before sale. The certificate has an expiration date; current account fee and renewal mechanics were not independently established, so cost is null. ### Illinois lodging-tax exemptions, adjustments and refunds (other) - Authority: IDOR - Cost: not verified - Official source: https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-106.pdf - Notes: Publication 106 exempts a binding right to occupy for at least 30 days, but early termination before 30 days makes the short stay taxable. If duration is still unknown at filing, pay tax then deduct the first-month receipts on the next RHM-1 with a breakdown when the guest reaches 30 days. Refund qualifying permanent-resident tax to the guest on request; IDOR does not refund guests, and unrefunded collections remain payable. Government employment or ordinary school/charity/religious sales-tax certificates do not establish hotel-tax exemption. Valid diplomatic cards and qualifying congressionally chartered disaster-relief organizations have specific documentation rules. Separately identify permitted deductions, including food, telephone, parking/laundry and meeting-room receipts; other sales/use taxes may apply. Extra bedding/facilities and no-show/cancellation/early-departure charges are taxable. Complimentary food may incur use tax. Correct errors/request credits or refunds using RHM-1-X; pay additional tax and applicable penalty/interest. Exact statutory refund limitation, tax appeal route and processing fees remain unverified. ### Cook County hotel-tax registration and returns (registration) - Authority: Cook County Department of Revenue - Cost: not verified - Renewal: Monthly portal returns; precise due date and account renewal unverified - Official source: https://www.cookcountyil.gov/sites/g/files/ywwepo161/files/documents/2026-01/Hotel%20FAQs.1.14.26.pdf - Notes: County FAQ requires independent hosts to register and collect/remit tax, while hosts using a facilitator should verify its County registration and collection. County and IDOR accounts are separate. The FAQ treats retained cancellation/no-show charges as taxable and permits refund applications for tax on refunded stays; rewards-paid room portions are not taxed. County federal-agency/diplomatic exemptions differ from the state rules; state/local government stays are taxed. Corporate housing qualifies as permanent residence only when the same occupant stays at least 30 consecutive days. The FAQ's broad General Business License sentence does not override the separate unincorporated-only program scope. Exact County filing/refund/record/appeal deadlines, charges and complete current ordinance remain unresolved. ### Chicago hotel-tax returns, payments and annual adjustments (other) - Authority: City of Chicago Department of Finance - Cost: not verified - Renewal: Annual return due August 15 for the year ending June 30; actual or qualifying estimated payments generally due the 15th after each month/quarter - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606104 - Notes: File the annual return for the preceding July–June year under 3-24-060(B) and 3-4-186, generally with an annualization schedule. Multiple sites use a consolidated return and separate site schedule. Collect and separately state City tax on the guest bill. Actual tax payments and coupons are due the 15th after the monthly or applicable quarterly period. Annual payment with the return is available only if the prior-year liability was at most $2,400 and the full preceding twelve months were filed and paid directly to the City. Eligible filers may estimate monthly payments at one-twelfth or quarterly payments at one-quarter of prior-year liability: they must meet the full-year filing/payment condition, have prior-year liability no greater than $2 million, and have no three consecutive months accounting for more than 50% of that liability. Estimated payments also fall due the 15th. A business ceasing before June 1 must request forms and file within 45 days after the cessation month. Pay annual shortfalls with applicable interest and penalties. The annual return permits an overpayment refund or future-credit election, but guest collections must first be unconditionally repaid; City debts may offset the balance. Weekend or City-holiday deadlines move to the next eligible day. Separate account charges remain unverified. ### Chicago tax records and business transfers (other) - Authority: City of Chicago Department of Finance - Cost: not verified - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605639 - Notes: Keep original transaction books in English showing rental charges, taxable occupancy, exemptions and deductions; make them available during business hours under 3-4-170 and 3-24-070. A formal demand under 3-4-180 generally allows 45 days from receipt, subject to extension; nonproduction can lead to estimates, subpoenas and daily citations. These sections do not establish a fixed retention term; do not substitute the separate three-year guest register. The ordinary assessment window in 3-4-120 runs four years after the end of the calendar year of filing or due date, whichever is later; no filing or less than 75% payment can add two years. Fraud, unremitted collected taxes and waivers remove that limit; amended returns have separate rules. Under 3-4-140, qualifying business or major-asset transfers require both seller and buyer notices at least 45 days before transfer. Seller returns and payment are due within 30 days afterward. Buyer withholding and successor liability depend on timely City notice and compliance. ### Chicago tax refunds and assessment protests (other) - Authority: City of Chicago Department of Finance; Department of Administrative Hearings - Cost: not verified - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605525 - Notes: Where no specific ordinance overrides it, 3-4-100 requires a written refund/credit application within three years of erroneous payment and bars recovery of guest-borne tax unless unconditionally repaid; other exclusions and City-debt offsets apply. Protest a tentative refund determination within 35 days of receipt. Separately, 3-4-330 requires a written assessment protest stating grounds within 35 days of receipt. A limited late route requires action within 30 days after the Department issues an expired-protest notice and payment under protest of the lesser of tax plus interest or $10,000. A timely protest may be referred to Administrative Hearings; documentary proof is essential under 3-4-340. Optional internal review must be requested within ten business days of receiving the final decision; inaction for ten business days after the petition means denial and skipping this step does not waive judicial review. Judicial record certification costs $0.20 per page, reimbursed if the appellant prevails. The separate court-filing deadline was not verified. Refund interest rules differ: eligible erroneous payments may earn 3% simple interest, but annual-return overpayments under 3-4-186(H) do not. ### Chicago tax interest and penalties (other) - Authority: City of Chicago Department of Finance; BACP - Cost: not verified - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605687 - Notes: Chapter 3-4 applies where consistent with Chapter 3-24. Its default tax interest is 12% annually, simple and calculated daily, with specified audit-extension and post-hearing-delay tolling (3-4-190). Late filing is the greater of 1% of the total return tax (the 1% component is capped at $5,000) or 5% of the amount payable; the alternative late-payment penalty is 5% and does not stack when late filing applies (3-4-200). A return still unfiled when a deficiency notice issues can trigger 25% of total period tax (3-4-210). Negligent or wilful nonpayment can trigger 25% of unpaid tax, excluding the failure-to-file penalty (3-4-220). Knowingly collected but unremitted tax before a deficiency/liability notice can trigger 50% of that amount; this excludes late penalties but can stack with specified no-filing or negligence penalties (3-4-230). Applicable reasonable-cause relief is fact-specific. Section 3-4-310 adds $50–$200 first-offense and $300–$500 repeat-offense fines, daily after actual notice, and possible incarceration for more than three offenses within 180 days. Under 3-4-320, wilful tax or nontax debt can lead to license suspension/revocation after a hearing with at least five days' notice, but full payment within ten days of the order prevents that action. ### Address eligibility, restricted zones and prohibited buildings (other) - Authority: BACP; Chicago City Clerk - Cost: not verified - Official source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611445 - Notes: Check the address against zoning, the City Clerk's restricted residential zones and BACP's prohibited-building list before applying. A restricted-zone ordinance can bar all new rentals or only new non-primary rentals on the covered residential property; its term is four years and renewal requires an ordinance. Properly established rentals may continue under 4-17-070 until nonrenewal or transfer of ownership/tenancy, with proof required from the provider. Do not assume the exception transfers to a buyer. Owners can opt out buildings with five or more units; condominium, cooperative and HOA-governed buildings have no minimum unit count for that opt-out. BACP maintains an owner-removal process by rule, but current administrative instructions were not verified. Private HOA, cooperative and landlord prohibitions still apply. Priority/scofflaw buildings, uncorrected violations and related license suspensions can make a unit ineligible. Vacation rentals properly licensed by June 22, 2016 have a limited zoning grandfather provision; this is not blanket approval of the current property or every other requirement. A complete current district-use matrix, address lists and later uncodified enactments remain unverified. ## Taxes - **Chicago Hotel Accommodations Tax**: 4.5% of gross rental or leasing charge — applies to Hotel accommodations inside Chicago, including vacation rentals/shared housing. Base includes incidental markups/service/facilitation/cancellation/late-departure charges, excluding imposed taxes and separately stated optional non-accommodation charges. Domicile/permanent-residence, specified nonprofit medical accommodations and licensed B&B exemptions are in 3-24-035. Operators include qualifying facilitators; tax is separately stated and collected from guests. Actual named-platform remittance and administrative permanent-residence interpretation remain unresolved.; platform collects: not verified. Source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606087 - **Chicago Vacation Rental and Shared Housing Surcharges**: 6% of gross rental or leasing charge (4% housing-services surcharge + 2% domestic-violence surcharge); 10.5% with the city 4.5% tax — applies to Vacation rentals and shared housing units inside Chicago under 3-24-030(B),(C), subject to Chapter 3-24 exemptions. Separate from IDOR-administered Chicago-area hotel taxes.; platform collects: not verified. Source: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606087 - **Cook County Hotel Accommodations Tax**: 1% of gross rental or leasing charge — applies to County lodging including vacation rentals of houses/apartments/condominiums. The current-linked regulation defines exempt permanent residence as occupying or having a right to occupy for at least 30 consecutive days. December 14, 2023 amendments include incidental charges and markups but exclude taxes and separately stated optional non-accommodation charges. January 14, 2026 FAQ says registered facilitators should collect/remit; independent hosts must register/collect/remit and may file monthly through the county portal. Confirm the facilitator’s county registration. The FAQ's General Business License reference is not imposed on Chicago properties: the county license page limits it to unincorporated Cook County.; platform collects: not verified. Source: https://www.cookcountyil.gov/sites/g/files/ywwepo161/files/service/hotel-accommodations-tax-regulation-2016-1-subject-definition-permanent-resident.pdf - **Illinois Hotel Operators’ Occupation Tax**: 6% of 94% of gross receipts — applies to For taxable sleeping-room rentals of fewer than 30 consecutive days in Chicago. Since July 1, 2026, qualifying hotel marketplace facilitators meeting the $100,000 Illinois gross-receipts threshold remit IDOR-administered taxes on facilitated rentals. Hosts with direct bookings or a non-remitting facilitator must register and report their own taxable transactions. Named-platform remittance is unverified. Permanent residents with a right to occupy for at least 30 days are exempt under IDOR guidance; early termination can make receipts taxable.; platform collects: not verified. Source: https://tax.illinois.gov/research/taxrates/excise.html - **Chicago Municipal Hotel Tax (IDOR administered)**: 1% of 99% of gross receipts — applies to For taxable sleeping-room rentals of fewer than 30 consecutive days in Chicago. Since July 1, 2026, qualifying hotel marketplace facilitators meeting the $100,000 Illinois gross-receipts threshold remit IDOR-administered taxes on facilitated rentals. Hosts with direct bookings or a non-remitting facilitator must register and report their own taxable transactions. Named-platform remittance is unverified. Distinct from Chicago's locally administered 4.5% Hotel Accommodations Tax.; platform collects: not verified. Source: https://tax.illinois.gov/research/taxrates/excise.html - **Illinois Sports Facilities Authority Hotel Operator’s Tax**: 2% of 98% of gross receipts — applies to For taxable sleeping-room rentals of fewer than 30 consecutive days in Chicago. Since July 1, 2026, qualifying hotel marketplace facilitators meeting the $100,000 Illinois gross-receipts threshold remit IDOR-administered taxes on facilitated rentals. Hosts with direct bookings or a non-remitting facilitator must register and report their own taxable transactions. Named-platform remittance is unverified.; platform collects: not verified. Source: https://tax.illinois.gov/research/taxrates/excise.html - **Metropolitan Pier and Exposition Authority Hotel Tax**: 2.5% of gross charges — applies to For taxable sleeping-room rentals of fewer than 30 consecutive days in Chicago. Since July 1, 2026, qualifying hotel marketplace facilitators meeting the $100,000 Illinois gross-receipts threshold remit IDOR-administered taxes on facilitated rentals. Hosts with direct bookings or a non-remitting facilitator must register and report their own taxable transactions. Named-platform remittance is unverified.; platform collects: not verified. Source: https://tax.illinois.gov/research/taxrates/excise.html ## Enforcement - Penalties: Under MCC 4-14-090 the general shared-housing range is $1,500–$3,000 per offense per day. Section 4-14-050 sets $2,500–$5,000 for illegal activity/objectionable conditions, $5,000–$10,000 for egregious conditions or occupancy violations and $1,500–$5,000 for prohibited RRZ activity. Section 4-14-030(c) sets $5,000 per offense per day for failing to remove/not rent a finally ineligible unit. Vacation-rental operation without a license is $2,500–$3,000 per offense per day under 4-6-300(i). Exceeding a building cap can expose all registrations/licenses there to revocation. Section 4-14-090(b) says buildings with more than five units, while the underlying cap and vacation-rental provision cover five or more; application of the shared-housing building-wide revocation clause to exactly five units remains unresolved. Corporation counsel may seek injunctions. Revocation lasts at least two years and thereafter until occupation by a new unrelated owner/tenant under 4-14-090(d). - Platform liability: Licensed intermediaries must provide required insurance, comply with applicable tax law, enable registration/license numbers and avoid booking unregistered shared housing or unlicensed vacation rentals. Section 4-13-240 requires monthly platform reports and three-year books/records; BACP submits quarterly ward reports. Chapter 4-13 violations carry $1,500–$3,000 per offense per day. Legal duties do not establish a named platform's actual compliance or tax collection. The enacted July 1, 2026 state facilitator regime changes IDOR tax responsibility; city and county duties remain separately applicable. Monthly reports include unit number/address, nights, rent, City tax, future booked nights, contacts and ward. An order for de-anonymized data under 4-13-240(f) generally requires production or a written legal objection within 21 calendar days of issuance; a timely objection receives a hearing within ten business days. - Notes: Shared-housing ineligibility and ordinary suspension/revocation notices allow hearing requests within ten calendar days of sending, commencement within ten business days of receipt, and a decision within sixty calendar days after completion. Emergency imminent-threat orders permit up to ten calendar days without a prior hearing but require an opportunity to be heard during that period; failure to request/attend can result in revocation. One egregious incident or two qualifying nuisance incidents in twelve months can support action. Vacation-rental emergency and ordinary proceedings follow 4-6-300(j). Code authorizes vacation-rental inspections and operator-unit inspections under rules; no universal host inspection schedule is inferred. Current primary-source litigation status is unresolved. Ordinary vacation-license proceedings incorporate 4-4-280: five calendar days' written notice of a public hearing and a written decision within 60 calendar days after completion. That section expressly treats Commissioner completion timeframes under Title 4 as directory, not jurisdictional; this does not extend a host's hearing-request deadline. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - Regulated-business license fees, including vacation-rental licenses, begin CPI adjustments in January 2027 under 4-5-010. Adjustments are capped at 2.5% or a lower justified amount and rounded to the nearest dollar. The actual published 2027 fee is unverified. (Passed, not yet effective, 2027-01) — https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2609232 ## Unresolved research items - Check current restricted-zone and prohibited-building lists for the exact address; no current active count or complete list was verified. - No complete current inventory of STR proposals, RRZ petitions or later uncodified ordinances was established. The January 2027 fee adjustment is documented; other changes may exist. - City BACP guidance, application PDFs and Finance tax guidance returned access errors. Portal requirements and administrative rules, including any relaxation of the two-night/48-hour minimum, remain unverified. - Current primary court orders and state/local STR preemption boundaries were not established. - Check the property's zoning, construction/fire requirements, parking, HOA/cooperative rules and lease; this review does not determine parcel eligibility. - The additional retail-sales tax in an older composite-tax report was not supported by primary evidence. No composite total or actual named-platform collection is asserted. - Cook County's complete current ordinance text, filing and refund deadlines, retention term and appeal procedure remain unverified. Its linked regulation, January 2026 FAQ and amendment notice were read and visually checked. - County guidance broadly mentions a General Business License, but that separate license is limited to unincorporated territory and is not imposed on Chicago properties. - Vacation-rental adjustment fees and the shared-housing cap-calculation section 4-14-105 remain unverified. The vacation-rental fractional maximum rounds down under 17-1-0605-B. - City transient occupancy includes stays of 31 days or fewer; state and County lodging-tax exemptions use different definitions. No blanket licensing or tax exemption day-count is asserted. - State tax-account fees/renewal and statutory refund/appeal deadlines remain unverified. City account charges, a fixed tax-record retention term and the separate judicial-review deadline were not established. - The shared-housing building-wide revocation clause says 'more than five units,' unlike the underlying five-or-more cap and vacation-rental clause. Enforcement for exactly five units needs authoritative clarification. - The actual published 2027 regulated-business fee and online-application implementation rules remain unverified; the $25 initial payment is a credit, not an additional license fee. ## Sources - Chicago Municipal Code §4-14-010 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611530 - Chicago Municipal Code §4-6-290 (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2610263 - Chicago Municipal Code §4-14-020 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611567 - Chicago Municipal Code §4-5-010 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2609232 - Chicago Municipal Code §4-14-060 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611638 - Chicago Municipal Code §4-14-050 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611622 - 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Cook County: Permanent-resident regulation 2016-1 (official, accessed 2026-10-02): https://www.cookcountyil.gov/sites/g/files/ywwepo161/files/service/hotel-accommodations-tax-regulation-2016-1-subject-definition-permanent-resident.pdf - Cook County: December 2023 hotel-tax amendments (official, accessed 2026-10-02): https://www.cookcountyil.gov/sites/g/files/ywwepo161/files/documents/2024-01/Hotel%20Notice%20of%2012.23%20ordinance%20amendments.1.16.24.pdf - Cook County: General Business License (official, accessed 2026-10-02): https://www.cookcountyil.gov/service/general-business-license - Chicago City Clerk: Restricted residential precincts (official, accessed 2026-09-30): https://www.chicityclerk.com/houseshare/restricted-precincts - IDOR Publication 106 (August 2026) (official, accessed 2026-10-02): https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-106.pdf - Chicago Municipal Code §4-4-280 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2609018 - Chicago Municipal Code §4-4-050 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2608878 - Chicago Municipal Code §17-1-0600 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2680994 - Chicago Municipal Code §3-4-186 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605648 - Chicago Municipal Code §3-4-187 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605664 - Chicago Municipal Code §3-4-188 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605668 - Chicago Municipal Code §3-4-189 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605673 - Chicago Municipal Code §3-4-100 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605525 - Chicago Municipal Code §3-4-170 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605639 - Chicago Municipal Code §3-4-330 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605766 - Chicago Municipal Code §3-4-200 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605687 - Chicago Municipal Code §3-4-210 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605697 - Chicago Municipal Code §3-24-070 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606108 - Chicago Municipal Code §3-24-120 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606117 - Chicago Municipal Code §3-4-340 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605789 - Chicago Municipal Code §3-4-070 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605510 - Chicago Municipal Code §3-4-190 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605677 - Chicago Municipal Code §3-4-120 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605559 - Chicago Municipal Code §3-4-140 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605570 - Chicago Municipal Code §3-4-180 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605642 - Chicago Municipal Code §3-4-220 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605700 - Chicago Municipal Code §3-4-230 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605704 - Chicago Municipal Code §3-4-240 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605709 - Chicago Municipal Code §3-4-310 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605752 - Chicago Municipal Code §3-4-320 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605757 - Chicago Municipal Code §4-16-210 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611708 - Chicago Municipal Code §4-16-310 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611732 - Chicago Municipal Code §4-16-330 (official, accessed 2026-10-02): https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2611738 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Gatlinburg, TN - Status: **REGULATED** - Last checked: 2026-07-16 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/gatlinburg-tn/ ## Summary Short-term rentals ('tourist residencies') are legal and widespread in Gatlinburg but require a permit. Any dwelling rented to tourists for less than 30 days must obtain an annual Tourist Residency Permit from the building official and pass an annual fire/life-safety inspection (Gatlinburg Municipal Code Title 5, Ch. 7, §§ 5-701 to 5-705). The base permit fee is $200 per residence (covers up to two bedrooms) plus $75 for each additional bedroom (§ 5-703). Zoning limits location: tourist residences are permitted in R-1, R-2, R-3 residential and C-1 Tourist Commercial districts but are expressly prohibited in the R-1A and R-2A residential districts (Zoning Ordinance §§ 701.5, 702.1, 704.1, 706.9). No primary-residence requirement and no city-wide cap on the number of permits. Guest lodging is taxed at roughly 12.75% (7% TN state sales tax + 2.75% Sevier County local option sales tax + 3% Gatlinburg hotel/motel tax), and operators also owe a 1.25% city gross-receipts privilege tax. Tennessee's Short-Term Rental Unit Act (T.C.A. §§ 13-7-601 to 13-7-606) grandfathers pre-existing STRs and bars the city from retroactively banning them. Penalty for operating without a permit is a fine up to $50 per rental (§ 5-705). ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Yes - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: Whole-home STR ('tourist residency') is allowed but conditional on zoning: permitted in R-1, R-2, R-3 and C-1 Tourist Commercial districts (Zoning Ord. §§ 701.5, 703.1, 705.1, 706.9) and prohibited in R-1A (§ 702.1) and R-2A (§ 704.1). Municipal Code § 5-701 defines a tourist residency as renting a residence 'on an overnight, weekly or other basis of less than thirty days duration' to tourists/visitors, so rentals of 30+ days fall outside the permit requirement (min_stay_exempt_days = 30). Note: some vendor guides cite '89 days'; that figure conflates the hotel/motel tax 'transient' definition (less than 90 continuing days, § 5-601(4)) with the permit definition. Hosted renting of rooms in one's principal dwelling is treated as a home occupation limited to five tourist rooms with one off-street space per room (Zoning Ord. § 409.2). No fixed max-guest number in code; occupancy is set by the building official under Life Safety 101/IBC, and a threshold of >12 occupants (or >3 stories / >5,000 sq ft) reclassifies the dwelling and removes the fire-sprinkler exemption (§ 5-701(1)-(2)). ## Requirements ### Tourist Residency Permit (permit) - Authority: City of Gatlinburg Building Official / Building & Planning Department - Cost: $200 base per residence (includes up to 2 bedrooms) + $75 per additional bedroom - Renewal: Annual - Official source: https://www.mtas.tennessee.edu/system/files/codes/combined/Gatlinburg-code.pdf - Notes: Required for every tourist residence (Municipal Code §§ 5-702, 5-703). Owner or the overnight rental agent must obtain it (§ 5-704). Fee set by § 5-703. ### Annual Tourist Residency Inspection (fire/life-safety) (inspection) - Authority: City of Gatlinburg Building Official - Cost: not verified - Renewal: Annual (concurrent with permit) - Official source: https://www.mtas.tennessee.edu/system/files/codes/combined/Gatlinburg-code.pdf - Notes: Municipal Code § 5-702 requires an annual inspection. Structures are reviewed under adopted building codes and NFPA 101 Life Safety Code (§ 5-701). Dwellings >3 stories, >5,000 sq ft, or >12 occupants are classified R-1/R-3 and must have an approved fire sprinkler system (no exemption); smaller units qualify for the T.C.A. § 68-120-101(a)(8)(A) sprinkler exemption. ### Zoning verification / permitted-use compliance (permit) - Authority: City of Gatlinburg Building & Planning Department - Cost: not verified - Official source: https://cms9files1.revize.com/gatlinburg/planning/Municipal%20Zoning%20Ordinance-2022.pdf - Notes: Property must lie in a district where tourist residences are permitted. Prohibited in R-1A (Zoning Ord. § 702.1) and R-2A (§ 704.1); permitted in R-1 (§ 701.5), R-2 (§ 703.1), R-3 (§ 705.1) and C-1 Tourist Commercial (§ 706.9). R-1 tourist residences must meet off-street parking requirements: minimum 2 on-site spaces (1 for single-bedroom units) per § 701.5.1, plus administrative site-plan review (§ 701.5.3). ### City business / gross-receipts privilege registration (license) - Authority: City of Gatlinburg Department of Finance - Cost: not verified - Official source: https://www.mtas.tennessee.edu/system/files/codes/combined/Gatlinburg-code.pdf - Notes: The city levies a 1.25% gross-receipts privilege tax on every business, expressly including renting rooms/accommodations to transients (Municipal Code § 5-201), and has adopted the state Business Tax Act (§ 5-401). Operators must register and remit accordingly. Exact standard business-license fee (commonly $15 city + $15 county under TN law) was not confirmed against an official source in this pass. ## Taxes - **Tennessee state sales tax (on lodging)**: 7% — applies to Gross consideration for accommodations/short-term lodging; platform collects: yes. Source: https://www.tn.gov/revenue/taxes/sales-and-use-tax.html - **Sevier County local option sales tax**: 2.75% — applies to Gross consideration for accommodations/short-term lodging within Sevier County (incl. Gatlinburg); platform collects: yes. Source: https://www.tn.gov/content/dam/tn/tacir/documents/LocOptSalTaxMap.pdf - **Gatlinburg Hotel/Motel (occupancy) Tax**: 3% — applies to Privilege of transient occupancy (less than 90 continuing days) of any hotel/tourist residence in the city; platform collects: not verified. Source: https://www.mtas.tennessee.edu/system/files/codes/combined/Gatlinburg-code.pdf - **Gatlinburg city gross-receipts privilege tax**: 1.25% — applies to Gross receipts of every business in the city, including renting accommodations to transients (paid by the operator); platform collects: no. Source: https://www.mtas.tennessee.edu/system/files/codes/combined/Gatlinburg-code.pdf ## Enforcement - Penalties: Renting a tourist residence without first obtaining a Tourist Residency Permit is a violation, with each rental a separate offense; upon conviction the fine is not to exceed $50.00 per violation (Municipal Code § 5-705). - Platform liability: Under Tennessee law (effective Jan. 1, 2021), short-term rental unit marketplaces (Airbnb, Vrbo) must collect and remit the state and local sales tax and the local occupancy tax directly to the TN Department of Revenue for stays under 30 continuous days (see tn.gov local occupancy tax page). Whether platforms remit Gatlinburg's separate city 3% hotel/motel tax and the city gross-receipts tax is not established by the sources reviewed. - Notes: Sevier County's separate 3% county lodging tax does NOT apply inside Gatlinburg city limits (Sevier County Trustee). Tennessee's Short-Term Rental Unit Act (T.C.A. §§ 13-7-601 to 13-7-606) grandfathers STRs in use before a prohibiting ordinance and limits the city's ability to ban existing units; grandfather status ends on sale/transfer, 30 months of non-use, or three violations of local law (T.C.A. § 13-7-603). As of mid-2026 no reported enforcement crackdown. ## Unresolved research items - Exact standard business-license fee for STR operators (city and county, commonly $15 each under TN Business Tax Act) not confirmed against an official City of Gatlinburg source; § 5-401 adopts the state Business Tax Act but does not state a dollar fee. - Whether Gatlinburg's city 3% hotel/motel tax and 1.25% gross-receipts privilege tax are collected/remitted by platforms (Airbnb/Vrbo) versus remitted directly by the operator to the city Department of Finance - state law only clearly covers state/local sales and local occupancy tax marketplace collection. - City of Gatlinburg official permit page (gatlinburgtn.gov) is behind a JavaScript/Cloudflare challenge and could not be machine-fetched; permit fee ($200 + $75/bedroom), annual renewal, and inspection requirements were instead verified against the MTAS-hosted Gatlinburg Municipal Code, which is the authoritative codified source. - Sevier County local option rate of 2.75% is derived from the official TACIR combined rate of 9.75% for Sevier minus the 7% state rate; not read off a per-jurisdiction line item. - Application-specific requirements sometimes cited by vendors (proof of insurance, 24/7 local contact, posted occupancy/parking plan) appear on the city's online application but were not verifiable in the codified ordinance or a fetchable official page. ## Sources - Gatlinburg Municipal Code (Title 5 Ch. 7 Tourist Residency Permits; Ch. 6 Hotel/Motel Tax; Ch. 2 Privilege Tax) - MTAS (official, accessed 2026-07-16): https://www.mtas.tennessee.edu/system/files/codes/combined/Gatlinburg-code.pdf - City of Gatlinburg Municipal Zoning Ordinance (updated through 2022) (official, accessed 2026-07-16): https://cms9files1.revize.com/gatlinburg/planning/Municipal%20Zoning%20Ordinance-2022.pdf - Apply For A Tourist Residency Permit - City of Gatlinburg (official page; behind JS challenge, not machine-fetchable this pass) (official, accessed 2026-07-16): https://www.gatlinburgtn.gov/page/apply-for-a-tourist-residency-permit - Summary of the Short-Term Rental Unit Act - MTAS (T.C.A. 13-7-601 et seq.) (official, accessed 2026-07-16): https://www.mtas.tennessee.edu/reference/summary-short-term-rental-unit-act - Section 13-7-603 - Effect of ordinance regulating STR use (Justia — unofficial mirror of TN Code; statute substance also covered by the official MTAS summary above) (news, accessed 2026-07-16): https://law.justia.com/codes/tennessee/title-13/chapter-7/part-6/section-13-7-603/ - Tennessee Department of Revenue - Sales and Use Tax (7% state rate) (official, accessed 2026-07-16): https://www.tn.gov/revenue/taxes/sales-and-use-tax.html - Tennessee Department of Revenue - Local Sales Tax (2.75% local option cap) (official, accessed 2026-07-16): https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax.html - TACIR - Combined State and Local Option Sales Tax Rates (Sevier County 9.75%) (official, accessed 2026-07-16): https://www.tn.gov/content/dam/tn/tacir/documents/LocOptSalTaxMap.pdf - Tennessee Department of Revenue - Local Occupancy Tax (marketplace collection since 2021) (official, accessed 2026-07-16): https://www.tn.gov/revenue/taxes/local-occupancy-tax.html - Sevier County Trustee - Lodging Tax (county 3% does not apply in Gatlinburg) (official, accessed 2026-07-16): https://www.seviercountytn.gov/government/county_officials/county_trustee/lodging_tax.php --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Palm Springs, CA - Status: **HEAVILY REGULATED** - Last checked: 2026-09-30 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/palm-springs-ca/ ## Summary Palm Springs permits vacation rentals (owner absent) and homeshares (owner on-site throughout the stay) as ancillary residential uses under Municipal Code Chapter 5.25, amended by Ordinance 2133 on July 8, 2026. Covered stays are 28 consecutive days or less; longer stays fall outside this chapter, not all housing rules. Annual city registration, building/fire/safety inspection, liability insurance, and a $25 TOT permit are required. Standard vacation rentals face a 20% neighborhood density cap and 26 annual contracts for New Permittees (complete application after October 17, 2022), or 32 plus up to four wholly third-quarter contracts for Existing Permittees. Junior certificates permit six contracts annually and are exempt from the density cap; homeshares have no annual contract cap. Ordinary overnight occupancy is two guests per bedroom, up to eight, plus two children age 12 or under; approved estate homes may accommodate up to twelve plus two such children. Generally one certificate per owner, with a limited pre-2017 exception. Apartments are generally prohibited, subject to a narrow pre-2016 R-1 building exception; ADUs/JADUs cannot rent for fewer than 30 days. TOT is 11.5% for taxable stays of 28 consecutive calendar days or less; the separate 1% GPSTBID assessment covers stays of 27 days or less. Current registration and estate-permit fees could not be independently reverified. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: not verified Notes: Unhosted rentals require an annual certificate and must remain ancillary and secondary to residential use. Standard new certificates cannot exceed the 20% neighborhood cap; complete applications are prioritized by filing date when capacity becomes available. Junior certificates are exempt from that cap. Homeshares require owner presence throughout the stay and complaint-response ability within 30 minutes. Section 5.25.078(b) describes vacation-rental reclassification when the owner does not live on-site and cannot respond within 30 minutes; absence also fails the homesharing definition. Homesharing covers eligible portions of single-family/duplex units, condominiums, casitas and other permanent structures; ADUs/JADUs cannot rent for fewer than 30 days regardless of creation date. Apartments are generally prohibited; §5.25.075(e) preserves a specific exception for buildings meeting R-1 building/fire occupancy requirements with an apartment certificate issued before April 15, 2016, including exceptions to owner and contract caps. The one-certificate/financial-interest limit has a limited exception for compliant specific rentals held under certificates issued before January 10, 2017. Ordinary overnight occupancy is two guests per bedroom, maximum eight plus up to two children age 12 or under; approved estate-home bedrooms allow up to twelve plus two such children. There is no single citywide guest limit or rental-duration exemption covering every property and tax. Up to four additional daytime guests are allowed from 10 a.m. to 10 p.m.; overnight vehicles are one per bedroom, with two additional daytime vehicles. ## Requirements ### Vacation Rental Registration Certificate (registration) - Authority: City of Palm Springs - Cost: not verified - Renewal: Annual, requires passing building/fire/safety inspection - Official source: https://ecode360.com/42991918 - Notes: Required before vacation-rental use and annually thereafter. Complete owner/financial-interest, property, bedroom/occupancy, local-contact, TOT-permit, insurance, indemnification and private-restriction documents; pass inspection and correct deficiencies. The 20% neighborhood cap applies to standard new certificates, with filing-date priority when capacity opens. Annual contracts are 26 for New Permittees and 32 plus four contracts wholly within July–September for Existing Permittees; event-house events count. General owner financial-interest limit is one certificate, subject to §5.25.040(c)'s specific pre-January 10, 2017 exception. On sale, certificate expires; new owner must apply anew. Agent/material changes require registration and fee within seven days; cancel within seven days after sale or cessation. Current fee amount remains unverified. Fees for annual registration, estate-home land-use and TOT permits are non-refundable under §5.25.060(b)(2). Residential real-estate closing documents must include the city's Vacation Rental Disclosure Form. ### Junior Vacation Rental Registration Certificate (registration) - Authority: City of Palm Springs - Cost: not verified - Renewal: Annual - Official source: https://ecode360.com/42991918 - Notes: Limited to six vacation-rental contracts per calendar year and excluded from neighborhood density caps. Other applicable operational, tax and enforcement rules remain. Current registration fee could not be reverified. ### Homeshare Registration Certificate (registration) - Authority: City of Palm Springs - Cost: not verified - Renewal: Annual - Official source: https://ecode360.com/42991918 - Notes: Owner must live on-site throughout the hosted stay and be able to respond to complaints within 30 minutes. No annual contract cap or contract-summary filing. Multiple rooms may be rented separately. One-certificate financial-interest limitation applies equally across homeshare and vacation-rental certificates. Current fee could not be reverified. A homesharing property with five or more bedrooms also requires an estate-home land-use permit. Eligible ownership excludes business entities; qualifying trusts and entities consisting solely of no more than four natural persons must disclose their interests. ### Annual Building, Fire and Safety Inspection (inspection) - Authority: City of Palm Springs - Cost: not verified - Renewal: Required at each new application and annual renewal - Official source: https://ecode360.com/42991918 - Notes: Complete building, fire and safety inspection and all corrections at initial application; secure inspection annually before renewal. Inspections verify qualified bedrooms and operating compliance. Homeshares require the same inspections and pool/spa certifications. Current inspection checklist and certification frequencies were not recovered. ### Liability Insurance (insurance) - Authority: City of Palm Springs - Cost: not verified - Renewal: Must be maintained for the full term of the certificate - Official source: https://ecode360.com/42991918 - Notes: Vacation-rental owners must maintain commercial insurance covering STR use with minimum limits set by the city manager. The current VR minimum and per-occurrence wording could not be reverified from the blocked administrative materials. Homeshare owners must maintain an acceptable general liability policy with at least $500,000 coverage throughout the certificate and renewals (§5.25.078(c)(4)). ### Transient Occupancy Tax (TOT) Permit (permit) - Authority: City of Palm Springs - Cost: $25 (one-time, non-refundable) - Official source: https://ecode360.com/42990286 - Notes: A $25 application fee applies to each TOT permit; §5.25.060(b)(2)(C) identifies the fee as one-time and non-refundable. No fixed renewal cycle is established. Maintain the permit in effect and post it conspicuously. File and remit monthly by the last working day of the following month, including zero-rental months; retain tax records four years. Taxable rent is not reduced by platform commissions or other business expenses. Separately, §3.24.090 requires notice to the tax administrator ten days before sale or cessation of the business, with returns and remittance immediately due on sale/cessation. This does not replace the Chapter 5.25 certificate-cancellation requirement after sale. The §3.24.020 hotel definition excludes individually owned homes rented only occasionally and incidentally to normal owner/family occupancy, but the owner/operator must establish that status with the tax administrator. Section 3.24.040 exemptions require a prescribed perjury-signed claim when rent is collected and cover legally immune persons/occupancies and qualifying foreign-government officers/employees. Returns include uncollected and exempt rents with itemized explanations; the rent definition disclaims tax liability on uncollected rent while §3.24.080 states remittance on chargeable nonexempt rent, so confirm handling with Finance. The administrator may set other reporting periods and require a deposit, bond or trust account. Purchasers/successors must address outstanding taxes and withholding under §§3.24.220–.230; the certificate's nontransferability does not extinguish tax liability. ### Estate Home Land Use Permit (permit) - Authority: City of Palm Springs Planning - Cost: not verified - Official source: https://ecode360.com/43605068 - Notes: Estate homes have five or more bedrooms and require an owner-specific land-use permit under §93.23.16; it does not run with the land. Approved additional bedrooms may increase overnight occupancy to twelve guests plus two children age 12 or under. Owners with active vacation-rental certificates on February 8, 2017 receive estate land-use permits subject to conditions. A third qualified violation within 24 months triggers potential Planning Commission revocation/modification at a noticed hearing: hearing 10–30 days after owner notification, decision within 30 days after hearing conclusion, filing with Council within 15 days. The Commission's action is final unless appealed to Council; Chapter 2.05 requires a written appeal and fee within 15 days of notice of the action, distinct from STR certificate discipline under Chapter 2.50. General §94.02.01 procedures include application, site plan and non-refundable fee; Director decisions may be requested for Commission review in writing within five days. Estate-specific owner/transfer and disciplinary provisions control over inconsistent general permit rules. Permit-specific conditions may restrict duration, guests and vehicles. Current fee, fixed renewal cycle and administrative addendum remain unverified; confirm how the general one-year noncommencement/six-month inactivity provisions apply to an estate permit. No permission for more than six approved rental bedrooms is established. ### Contract Summary Tool filing (per stay) (other) - Authority: City of Palm Springs - Cost: not verified - Renewal: Filed in advance of each guest stay - Official source: https://ecode360.com/42991918 - Notes: Before each applicable vacation-rental occupancy, file and post the approved written-contract summary; this includes friends/family stays. Up to five persons designated at application/renewal may stay free without counting toward annual contracts, but their stays still require summaries and compliance. Contracts retained at least four years; responsible renter identification retained at least 30 days. Homeshares are exempt from summaries. ### 24/7 local contact and complaint response (other) - Authority: City of Palm Springs - Cost: not verified - Renewal: Continuous - Official source: https://ecode360.com/42991918 - Notes: Provide a 24-hour contact able to respond on site. After enforcement-official notification, respond by telephone within 15 minutes; after that interval, unresolved complaints require in-person response within 30 minutes. Contact address may use the rental address only if present throughout every contract. ### Annual city education and test (other) - Authority: City of Palm Springs - Cost: not verified - Renewal: Annual - Official source: https://ecode360.com/42991918 - Notes: Each applicant, owner and agent/representative must participate in annual city education and pass the required test before issuance or renewal. Homeshare owners and guest-facing representatives must participate in the education program. ### Guest agreement, check-in and operating rules (other) - Authority: City of Palm Springs - Cost: not verified - Renewal: Each stay and continuous operations - Official source: https://ecode360.com/42991918 - Notes: Responsible renter must be at least 25; obtain written agreement, renter identification, named guest list, guest vehicle list including license plates, Good Neighbor Brochure and acknowledgment of occupancy/noise/parking rules. Meet before or within 24 hours of arrival and obtain responsible-party/all-adult signatures; live two-way video and qualifying certificate-based digital signatures are allowed. Sound-producing devices must be inside the fully enclosed unit and inaudible at the property line. Post certificate, occupancy, contact, rules and trash details. Trash must be screened except proper collection containers 5 a.m.–8 p.m. on collection day; walk-in trash service required unless approved alternative, with homeshare opt-out available. Clusters/compounds are prohibited. Home repairs, yard maintenance and pool cleaning must obey §§11.74.041, 11.74.042 and 8.04.220; their specific schedules require confirmation. ### City account number in advertisements (other) - Authority: City of Palm Springs - Cost: not verified - Renewal: Continuous - Official source: https://ecode360.com/42991918 - Notes: Display certificate and maximum guests in the unit and advertising. Every advertisement's property-description section must prominently state 'The City of Palm Springs Account #' followed by the unique account number; platform technical issues do not excuse omissions. ## Taxes - **Transient Occupancy Tax (TOT)**: 11.5% — applies to Taxable vacation-rental and homeshare stays of 28 consecutive calendar days or less; partial days count as full days and interrupted stays do not aggregate. Subject to documented exclusions and exemptions. The 13.5% rate applies only to Group Meeting hotels.; platform collects: not verified. Source: https://ecode360.com/42990286 - **Greater Palm Springs Tourism Business Improvement District (GPSTBID) Assessment**: 1% — applies to Gross vacation-rental revenue on stays of 27 consecutive days or less within the GPSTBID, including Palm Springs; remit to the city with TOT; platform collects: not verified. Source: https://www.visitgreaterpalmsprings.com/2020-tbid/ ## Enforcement - Penalties: Under §5.25.090, general administrative citations are $500 first and $1,000 subsequent; third violation in twelve months requires two-year suspension. Failure to remit TOT after written notice requires twelve-month suspension. Unregistered operation entails TOT, penalties/interest, $5,000 fine and permanent ineligibility; continued unregistered operation incurs $10,000, with later escalation by council resolution. Advertising-certificate, contract/summary, or timely full TOT-payment offenses entail $2,500 and six-month suspension first, then $5,000 and revocation second. Failure to comply with police orders results in revocation; suspension/revocation appeals follow Chapter 2.50. Trash-service violations carry administrative penalties but do not count as suspension strikes. Late TOT incurs greater of $50 or 10% plus 1% monthly interest; fraud adds 100% of tax and penalties. Separately, California Government Code §36900(d) provides $1,500/$3,000/$5,000 maximums for qualifying health/safety STR infractions, excludes first-time failure-to-register/license-fee offenses, and requires a hardship-waiver process; those are not a replacement schedule for every city administrative or misdemeanor offense. Except for trash-service violations, §5.25.090(j) authorizes administrative citations without the otherwise required pre-citation or courtesy notice; criminal, civil and administrative remedies are cumulative. - Platform liability: Ordinance 2133 added PSMC §3.24.085 implementing California's STR Facilitator Act. Facilitators must report prior-month physical addresses including nine-digit ZIP by the last working day of the following month; APN, listing URL and unit-identification details may be requested when needed. Every listing must include city account number and issued TOT certification; booking transactions are prohibited unless the vacation rental/homeshare appears on the city registry at the time the platform receives its fee. Reporting violations use §5.25.090(a) penalties; listing/registry violations use §5.25.090(d). State Government Code §50993(d) permits monthly reporting where TOT remittance is monthly; §50995 provides conditional audit authority. These provisions do not by themselves prove current platform tax collection. Owners/agents retain city tax duties; confirm platform statements before claiming remittance. - Notes: Code enforcement is administered under Chapter 5.25. Owners remain responsible despite appointing agents. HOA/deed-restricted applications and renewals require a dated official-letterhead HOA/management letter confirming no restriction prohibiting or limiting the proposed use. Changed restrictive documents must be reported within 30 calendar days; inconsistent certificates are revoked, with appeal and later reapplication if eligibility returns. Failure to report can generate $500 then $1,000 per subsequent guest stay, total capped at $5,000. Live hotline number and administrative forms were not independently reread because city access was blocked. TOT has a separate assessment hearing: §3.24.120 allows written request within 10 days of service/mailing. Further appeal is unresolved because the referenced §3.24.130 is missing from the current chapter. Tax permits may be revoked/suspended after a noticed hearing with 10 days' written notice; operations without a valid permit may be closed. Tax enforcement also includes liens and collection remedies, independently of STR certificate discipline. Signed Ordinance 2133 §9 changes §2.50.080(a) to a written appeal to the Clerk within 30 days of the action, including grounds, requested relief and the required fee. It leaves subsection (b)'s older 10-day mailing/15-day no-mail language unchanged; confirm the controlling deadline promptly rather than relying on the longest period. ## Unresolved research items - Current city program/application/FAQ, comprehensive fee schedule, inspection forms and administrative-regulation documents returned HTTP 403; browser recovery found no available browser. Registration, Junior, Homeshare and estate-permit cost fields are null. Do not promote previously reported $1,046/$523/$261/$647 or characterize historical application-page amounts as a current conflict without reading the currently effective schedule. - Signed Ordinance 2133 was recovered and fully read. Its §9 changes §2.50.080(a) to 30 days from the action, but does not amend §2.50.080(b)'s older 10-day mailing/15-day no-mail wording. Confirm the applicable appeal deadline promptly with the Clerk; do not assume 30 days safely overrides every notice. The March 11, 2026 tribal notice terminates the December 15, 1998 land-use coordination agreement on certain parcels; parcel scope, delivery-based termination date and resulting city/tribal approval responsibilities require separate confirmation. - Current vacation-rental insurance minimum, inspection checklist, pool/spa certification frequency and any additional city-manager administrative conditions require the blocked current official administrative materials; the code's homeshare $500,000 minimum is verified. - Current Airbnb/Vrbo remittance of Palm Springs TOT and GPSTBID is not confirmed. The official tourism agency's June 2026 Airbnb TBID collection announcement expressly applies to unincorporated Riverside County, not proof for Palm Springs; collectedByPlatform remains null. - Current neighborhood density counts/address waitlists were not reread; draft states the enacted 20% rule, not a live count. No comprehensive official docket search establishes absence of pending litigation. - The estate land-use permit's current fee, fixed renewal interval and administrative addendum remain unverified. Incorporated §§94.02.01 and 94.09.00 and Chapter 2.05 were read; confirm permit-specific conditions and how general noncommencement/inactivity rules apply to estate permits. Maintenance schedules under §§11.74.041, 11.74.042 and 8.04.220 were not independently recovered in a current version. - There is no uniform occupancy maximum or rental-duration exemption across ordinary homes, estate homes, ADUs/JADUs and taxes. The TOT permit fee is expressly one-time and non-refundable, but a fixed permit-renewal interval was not established. - TOT §3.24.120 provides a written assessment-hearing request within 10 days after service/mailing, but refers onward to §3.24.130, which is absent from the current chapter. Current further appeal/refund procedures and the apparent uncollected-rent/remittance wording require confirmation; do not assume STR certificate appeals or an automatic tax exemption apply. ## Sources - Ordinance No. 2133 — 2026 amendments to Palm Springs vacation-rental, homeshare, appeal, and facilitator rules (official, accessed 2026-09-03): https://www.palmspringsca.gov/home/showpublisheddocument/94105/639222043929570000 - Vacation Rentals — City of Palm Springs (program page; Ordinance 2075/2118, fees, contract caps, 20% density cap) (official, accessed 2026-09-04): https://www.palmspringsca.gov/government/departments/special-program-compliance/vacation-rentals-1098 - Vacation Rental FAQ's (official PDF, 11.5.25) — definitions, occupancy chart, Junior/Homeshare/Estate Home, inspection, insurance, penalties (official, accessed 2026-07-16): https://www.palmspringsca.gov/home/showpublisheddocument/87996/638466182387670000 - Vacation Rental Certificate — City of Palm Springs (application requirements, insurance, TOT permit, fees) (official, accessed 2026-07-16): https://www.palmspringsca.gov/government/departments/special-program-compliance/vacation-rentals/applying-for-a-vr-certificate/vacation-rental-certificate - Transient Occupancy Tax (TOT) — City of Palm Springs Finance & Treasury (11.5% VR rate) (official, accessed 2026-07-16): https://www.palmspringsca.gov/government/departments/finance-treasury/transient-occupancy-tax-tot - Vacation Rental TOT and TBID Information — City of Palm Springs (1% GPSTBID on stays under 28 days) (official, accessed 2026-07-16): https://www.palmspringsca.gov/government/departments/special-program-compliance/vacation-rentals/vacation-rental-tot-information - PSMC Chapter 5.25 Vacation Rentals (municipal code portal) (official, accessed 2026-09-30): https://ecode360.com/42991918 - PSMC Chapter 3.24 Transient Occupancy Tax — 3.24.020 Definitions (municipal code portal) (official, accessed 2026-07-16): https://library.qcode.us/lib/palm_springs_ca/pub/municipal_code/item/title_3-division_i-chapter_3_24-3_24_020 - Vacation Rental Neighborhood Percentage (Density) Information — City of Palm Springs (official, accessed 2026-07-16): https://www.palmspringsca.gov/government/departments/special-program-compliance/vacation-rentals/vacation-rental-density - California SB 60 (2021, Chapter 307) — STR ordinance maximum fines (official CA Legislature) (official, accessed 2026-09-29): https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB60 - California SB 346 (2025, Chapter 751) — STR facilitator data sharing (official CA Legislature) (official, accessed 2026-09-29): https://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202520260SB346 - With rental numbers falling, City Council keeps 36-contract cap for older vacation rental permits — The Palm Springs Post (news, accessed 2026-07-16): https://thepalmspringspost.com/with-rental-numbers-falling-city-council-keeps-36-contract-cap-for-older-vacation-rental-permits/ - City leaders move to update ordinance focused on co-owned housing (Pacaso) — The Palm Springs Post (news, accessed 2026-07-16): https://thepalmspringspost.com/city-considers-slight-rule-changes-for-ordinance-focused-on-co-owned-housing-properties-like-pacaso/ - PSMC Chapter 3.24 — tax, permit, remittance and local facilitator requirements (official, accessed 2026-09-30): https://ecode360.com/42990286 - Palm Springs zoning §93.23.16 — estate homes (complete section) (official, accessed 2026-09-30): https://ecode360.com/43605068 - Official GPSTBID program and remittance guidance (official, accessed 2026-09-29): https://www.visitgreaterpalmsprings.com/2020-tbid/ - Current California STR Facilitator Act §§50990–50996 (official, accessed 2026-09-29): https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=GOV&division=1.&title=5.&part=1.&chapter=4.6.&article= - Current California Government Code §36900 (official, accessed 2026-09-29): https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=36900 - Signed Ordinance2134 — data-center moratorium (not STRs) (official, accessed 2026-09-30): https://ecode360.com/PA4982/laws/LF2815905.pdf - Tribal/city land-use coordination termination notice — March11,2026 (official, accessed 2026-09-30): https://ecode360.com/PA4982/laws/LF2816099.pdf - Administrative Appeals Board — older codified text and Ordinance2133 amendment notice (official, accessed 2026-09-30): https://ecode360.com/42989833 - Signed Ordinance 2133 — STR, facilitator and appeal amendments (official, accessed 2026-09-30): https://ecode360.com/PA4982/laws/LF2772421.pdf - City Charter §315 — ordinary ordinance effectiveness (official, accessed 2026-09-30): https://ecode360.com/43002162 - Zoning §§94.02.01 and 94.09.00 — land-use permits and hearing procedures (official, accessed 2026-09-30): https://ecode360.com/43606905 - Chapter 2.05 — Council appeals, including land-use decisions (official, accessed 2026-09-30): https://ecode360.com/42989477 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Las Vegas, NV - Status: **HEAVILY REGULATED** - Last checked: 2026-07-17 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/las-vegas-nv/ ## Summary The incorporated City of Las Vegas allows short-term residential rentals (STRs, rentals of a residential unit for fewer than 31 consecutive days) only under a restrictive owner-occupied model. A separate city business license is required for each unit (LVMC Ch. 6.75); the annual license fee is $500 and the Conditional Use Verification (CUV) application is free. To be eligible the applicant must be the owner of the parcel and occupy the unit as their primary residence, and must continue to reside and sleep in their own bedroom throughout each rental period (absence only for employment/errands) — so non-owner-occupied whole-home STRs are not permitted for new licenses. The home may have no more than three bedrooms (including the owner's), must sit at least 660 feet from any other STR and 2,500 feet from a resort hotel (per NRS 463.01865), and STRs are prohibited in apartment buildings and in common-interest communities unless the governing documents expressly authorize them (LVMC 19.12.070; 6.75.020). Occupancy is capped at two persons per bedroom excluding children under 12 (about 6 for a compliant 3-bedroom home), with an absolute ceiling of 16 persons (LVMC 6.75.090). Required: $500,000 liability insurance, a 24-hour local contact, a Code Enforcement home inspection, and HOA/association written consent where applicable. Hosts collect and remit a transient lodging (room) tax of 13.00% outside, or 13.38% inside, the Primary Gaming Corridor; hosting platforms ('accommodations facilitators' under AB363) must themselves hold a $3,000/yr city license and collect/remit the tax. Operating without a license carries a civil fine of $1,000-$10,000 per violation, assessable per day (LVMC 6.02.460). NOTE: This file covers ONLY the incorporated City of Las Vegas. The Las Vegas Strip and most of the metro area are in UNINCORPORATED CLARK COUNTY, which has its own separate, stricter STR regime (Clark County Code Ch. 7.100, including a permit moratorium/lottery and 1,000-ft separation) — do not apply City of Las Vegas rules there. ## At a glance - Unhosted whole-home rental: No - Hosted rental (host present): Yes - Primary residence required: Yes - Guest cap: 6 guests - Rules apply to stays under: 31 days Notes: STR = commercial rental of a residential unit (or room within it) for fewer than 31 consecutive calendar days (LVMC 6.75.010; 19.18.020). Owner-occupancy is mandatory: no new license unless the applicant qualifies as owner of the parcel and is a resident occupying that unit as his/her primary residence, and the unit is owner-occupied during each rental period, meaning the owner continues to reside and sleep in a bedroom at the unit throughout the rental — absence attributable only to employment or typical personal/household errands (LVMC 6.75.020(C)). Therefore fully unhosted/non-owner-occupied whole-home rentals are not permitted for new licensees (a limited set of pre-July-2017 non-owner-occupied licenses could persist under grandfathering, with a 2-night minimum stay vs. 1-night for owner-occupied, per LVMC 6.75.090(K)). Bedroom cap: no more than three bedrooms including the owner's (LVMC 19.12.070 Conditional Use Reg #7; city one-page overview CD-10187-07-24). max_guests shown as 6 = two persons per bedroom excluding children under 12 applied to the 3-bedroom cap (LVMC 6.75.090(B)(1)); the code also fixes an absolute ceiling of 16 persons at any time (6.75.090(B)(3)) and the Uniform Housing Code limit (16.20), whichever is lowest. min_stay_exempt_days = 31 reflects that stays of 31+ consecutive days fall outside the STR definition entirely. Additional eligibility limits (LVMC 6.75.020(D)): no more than one license per residential unit; no person may hold 5+ STR licenses tied to the same Nevada business license; issuance barred if it would put >10% of units in a multifamily building into transient lodging; barred in apartment buildings entirely (6.75.020(E), 19.12.070 #9); barred in common-interest communities unless governing documents expressly authorize transient rental. Allowed zoning: primarily residential districts as a conditional use, plus P-O/O/C-1/C-2/C-PB only in the residential component of mixed-use/legal-nonconforming units. Weddings, parties, receptions and similar events are prohibited (LVMC 6.75.090(H)). ## Requirements ### Short-Term Residential Rental business license (one per unit) (license) - Authority: City of Las Vegas, Department of Community Development - Business Licensing Division - Cost: $500 per year, per residential unit (paid in advance) - Renewal: Annual - Official source: https://files.lasvegasnevada.gov/business-licensing/Short-Term_Rental-One_Page_Overview.pdf - Notes: Required before offering or operating an STR; where multiple dwelling units exist on one property each must be licensed individually (LVMC 6.75.020(A)). Only the owner occupying the unit as a primary residence is eligible (6.75.020(C)-(D)). $500 annual fee confirmed by the city's official Business Licensing one-page overview (CD-10187-07-24, rev. 07-24). ### Conditional Use Verification (CUV) - land use review + home inspection (permit) - Authority: City of Las Vegas Planning Division & Code Enforcement - Cost: Free ($0) application - Official source: https://files.lasvegasnevada.gov/business-licensing/Short-Term_Rental-One_Page_Overview.pdf - Notes: Must be obtained before the business license. Applicant submits a free CUV (justification letter, site plan, floor plan); Planning reviews location/zoning eligibility, then Code Enforcement conducts a home inspection verifying occupancy safety, bedroom count, and permits, after which Planning gives final approval. Conditional use standards (660 ft from other STRs, 2,500 ft from resort hotel, 3-bedroom max, owner-occupancy) are in LVMC 19.12.070. ### Commercial general liability insurance (insurance) - Authority: City of Las Vegas (LVMC 6.75.040(H) & 6.75.090(J)) - Cost: Minimum $500,000 coverage (premium varies) - Renewal: Must be maintained continuously; certificate filed with the Department before operating and on request - Official source: https://files.lasvegasnevada.gov/business-licensing/21-0576-TXT1_Content-Packet-for-Short-Term-Residential-Rental.pdf - Notes: Proof of (or a commitment to provide) current, valid liability insurance of at least $500,000 is required with the application (LVMC 6.75.040(H)); operator must obtain and continuously maintain it and file a certificate of insurance (LVMC 6.75.090(J)). ### 24-hour local contact / responsible person (other) - Authority: City of Las Vegas (LVMC 6.75.040(C) & 6.75.090(E)) - Cost: not verified - Official source: https://files.lasvegasnevada.gov/planning/Short-Term-Rental-Ordinance.pdf - Notes: A local 24-hour contact must be able to respond to complaints within two hours; contact info must be posted on a placard on the exterior of the unit. Units with more than five bedrooms must engage a licensed security company (NRS Ch. 648) as the complaint-response agent (LVMC 6.75.090(E)). ### HOA / common-interest community written authorization (other) - Authority: City of Las Vegas (LVMC 6.75.020(D)(5) & 6.75.040(F)) - Cost: not verified - Official source: https://files.lasvegasnevada.gov/business-licensing/21-0576-TXT1_Content-Packet-for-Short-Term-Residential-Rental.pdf - Notes: If the unit is in a common-interest community, a license is barred unless the community's governing documents expressly authorize transient rental; the applicant must provide documentation and bears the burden of demonstrating express authorization (LVMC 6.75.040(F)). City one-page overview also lists written HOA permission where applicable. ### Accommodations Facilitator (hosting platform) license (license) - Authority: City of Las Vegas (LVMC 6.75.122 & 6.75.124) - Cost: $3,000 per year (paid in advance) - Renewal: Annual - Official source: https://files.lasvegasnevada.gov/business-licensing/21-0576-TXT1_Content-Packet-for-Short-Term-Residential-Rental.pdf - Notes: Applies to platforms such as Airbnb/Vrbo (mandated by 2021 AB363). A facilitator must be licensed before brokering STRs, must verify each listed STR holds a city business license, include the license number in listings, collect/remit room tax, and file quarterly reports (LVMC 6.75.122, 6.75.124 [$3,000 fee], 6.75.128, 6.75.130). Not a fee borne by individual hosts. ## Taxes - **Transient lodging (room) tax**: 13.00% outside the Primary Gaming Corridor; 13.38% inside the Primary Gaming Corridor — applies to Gross room revenue for the first 30 days of a guest's stay, including cleaning fees, service/booking fees, resort fees, pet fees and other mandatory charges (excludes the tax itself); stays of 31+ continuous days become a resident-guest exemption; platform collects: yes. Source: https://files.lasvegasnevada.gov/business-licensing/RoomTaxPacket.pdf ## Enforcement - Penalties: Operating/making available an STR WITHOUT a license: civil fine of not less than $1,000 nor more than $10,000 per violation, set by severity, good faith, and violation history (LVMC 6.02.460(D)). Violation of Ch. 6.75 by a license holder (STR operator or accommodations facilitator): civil fine of $1,000 per single violation OR the nightly rental value, whichever is greater (LVMC 6.02.460(C)). A separate fine may be assessed for each day a violation continues (LVMC 6.02.460(E)). General misdemeanor penalty up to $1,000 and/or up to 6 months, each day a separate offense (Ord. 6585 sec. 20). The Director may suspend or revoke a license after a second or subsequent violation within any 24-month period (LVMC 6.75.110). Late room tax: 10% penalty plus 1.5% interest per month, plus loss of the 2% on-time collection discount, and possible tax lien/foreclosure (LVMC 4.20.100; RoomTaxPacket). - Platform liability: Hosting platforms ('accommodations facilitators') must hold a $3,000/yr city license (LVMC 6.75.122/124), must verify a listed STR has a city business license before facilitating it, include the license number in listings, collect and remit transient lodging tax monthly, and file quarterly reports (LVMC 6.75.128/130). The Department may issue subpoenas to facilitators for records relevant to suspected violations (LVMC 6.75.140). Facilitator violations of Ch. 6.75 are subject to the $1,000-or-nightly-value civil fine (LVMC 6.02.460(C)). - Notes: Complaints run through a 24-hour hotline (702-229-3500). Prohibited on-site: outside noise audible 50 ft from source, obstructive parking, trash in public view, and events such as weddings/parties/bachelor(ette) gatherings. Per press/secondary reporting (discovery only, not an official cite), the City intensified proactive verification of the owner-occupancy requirement in 2024-2025 and revoked licenses where owners were found not to reside on-site. ## Unresolved research items - Exact effective/adoption date of the AB363 conformance amendment (Bill 21-0576) was not independently confirmed against an official adopting ordinance number; the amendment text was verified from the city's official content packet PDF and its substantive provisions are corroborated by the city's current (rev. March 2026) Room Tax Packet and the current one-page overview, indicating it is in force. - max_guests is derived (2 persons/bedroom excluding children under 12, applied to the 3-bedroom cap = 6). The code's explicit numeric ceilings are the lowest of: 2/bedroom, Uniform Housing Code (LVMC 16.20) limits, or 16 persons absolute (LVMC 6.75.090(B)). A specific unit's max could be lower per UHC/inspection. - collectedByPlatform=true reflects that licensed accommodations facilitators (e.g., Airbnb) are required to collect and remit room tax (LVMC 6.75.128, 4.20.070); however, hosts remain responsible for their own business license and monthly room-tax report and must remit tax for any stays booked outside a licensed facilitator. Airbnb/Vrbo's current City-of-Las-Vegas-specific collection status was not verified on an official Airbnb/city page during this task. - 2024-2025 enhanced owner-occupancy enforcement and any 2025-2026 proposed City ordinance changes are based on secondary/news reporting only; no official City of Las Vegas pending-ordinance document was located, so pending_changes is left empty rather than citing non-official sources. ## Sources - LVMC Chapter 6.75 Short-Term Residential Rental - AB363 conformance ordinance content packet (Bill 21-0576-TXT1), amending LVMC Titles 4, 6 & 19 (official, accessed 2026-07-17): https://files.lasvegasnevada.gov/business-licensing/21-0576-TXT1_Content-Packet-for-Short-Term-Residential-Rental.pdf - Short-Term Rental Ordinance - Bill No. 2017-16 / Ordinance No. 6585 (base LVMC Ch. 6.75 & UDC 19.12.070) (official, accessed 2026-07-17): https://files.lasvegasnevada.gov/planning/Short-Term-Rental-Ordinance.pdf - City of Las Vegas Business Licensing - 'Can My Home Become a Short-Term Rental?' one-page overview (CD-10187-07-24) (official, accessed 2026-07-17): https://files.lasvegasnevada.gov/business-licensing/Short-Term_Rental-One_Page_Overview.pdf - City of Las Vegas Transient Lodging Establishment Room Tax Instructions & Guidelines (rev. March 2026) (official, accessed 2026-07-17): https://files.lasvegasnevada.gov/business-licensing/RoomTaxPacket.pdf - City of Las Vegas - Short-Term Rentals (Code Enforcement page) (official, accessed 2026-07-17): https://www.lasvegasnevada.gov/Business/Planning-Zoning/Code-Enforcement/Short-Term-Rentals - City of Las Vegas - Short-Term Rentals FAQ (city blog) (official, accessed 2026-07-17): https://www.lasvegasnevada.gov/News/Blog/Detail/short-term-rentals-faq - LVMC Chapter 6.75 (Municode index - blocked to automated fetch; corroborates section structure) (official, accessed 2026-07-17): https://library.municode.com/nv/las_vegas/codes/code_of_ordinances?nodeId=TIT6BUTALIRE_CH6.75SHRMRERE - Steadily - Airbnb & short-term rental laws in Las Vegas 2026 (discovery only) (news, accessed 2026-07-17): https://www.steadily.com/blog/airbnb-short-term-rental-laws-regulations-las-vegas --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Kissimmee, FL - Status: **HEAVILY REGULATED** - Last checked: 2026-07-17 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/kissimmee-fl/ ## Summary In the City of Kissimmee, renting a residential dwelling for less than 30 days is prohibited in residential districts except inside the city's Short-Term Rental Overlay (STRO) district, and only where the use was approved through a planned unit development (SRPUD/MUPUD) or as a conditional use under City Code (Land Development Code) § 14-6-44 (or was grandfathered before the STRO regulations). A scattered single-family home in an ordinary Kissimmee neighborhood cannot legally operate as a short-term rental. Table 4-1 lists short-term rentals as a conditional use in five higher-density residential districts (including RB-1, RB-2, RC-1 and RC-2), but only when the parcel also carries the STRO overlay classification. New STR/time-share developments must meet strict standards under § 14-6-44.C: minimum two acres and 12 dwelling units, direct collector/arterial access, a 15-foot vegetated or walled buffer, a mandatory property owners' association, and 80% owner acceptance for conversions. Florida's preemption statute (Fla. Stat. § 509.032(7)(b)) bars the city from prohibiting vacation rentals outright or regulating their duration/frequency, but only for rules adopted after June 1, 2011; Kissimmee's overlay/PUD framework operates within that constraint. Statewide, a host must hold a Florida DBPR vacation rental license (transient public lodging establishment) and register with the Florida Department of Revenue. Guests pay roughly 13.5% in taxes: 6% Florida state sales tax + 1.5% Osceola County discretionary sales surtax (both to the DOR) + 6% Osceola County Tourist Development Tax (remitted directly to the Osceola County Tax Collector, which does NOT contract with Airbnb/Vrbo). The 2024 statewide preemption bill (CS/SB 280) was vetoed by Gov. DeSantis in June 2024 and no 2025 or 2026 replacement has become law, so the pre-existing framework governs. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: City Code § 14-6-44.B: 'The rental of a dwelling for less than 30 days in a residential district is prohibited' except (1) the dwelling is in an SRPUD or MUPUD district within an STRO district and was approved for short-term rental/time-share use during PUD approval (or approved before STRO regulations and still in effect), or (2) the dwelling is approved as a conditional use in a residential district (per Table 4-1) within an STRO district (or grandfathered). Short-term rental is defined in Chapter 14-2 as 'a residential dwelling intended for rental for a period of less than 30 days,' so stays of 30+ days are not short-term rentals (min_stay_exempt_days=30). Table 4-1 (Schedule of Uses for Residential Standard Districts) shows 'Short-term rentals if the housing type is allowed' as a Conditional Use (C) in five residential districts (identified as including RB-1, RB-2, RC-1, RC-2; exact 5-district set flagged in needs_review), governed by § 14-6-44. Per § 14-4-7.C, STR/time-share developments are only allowed in the STRO district if listed as permitted/conditional in Table 4-1 and comply with § 14-6-44. There is no owner-occupancy/primary-residence requirement and no numeric guest cap in § 14-6-44 (the framework is overlay/development-based, not occupancy-based). The code prohibition speaks to renting 'a dwelling'; it does not expressly carve out hosted/single-room rentals, so hosted_allowed is marked conditional pending confirmation (rooming houses are separately listed as a conditional use in RC-1/RC-2). New-development standards (§ 14-6-44.C): min 2 acres and 12 units, collector/arterial access, 15-ft buffer, property owners' association, 80% owner acceptance for conversions, and city/county/state licenses must be obtained. ## Requirements ### Florida DBPR Vacation Rental License (Dwelling or Condominium) (license) - Authority: Florida Department of Business and Professional Regulation (DBPR), Division of Hotels and Restaurants - Cost: $50 application fee + $10 Hospitality Education Program fee + license fee (sliding scale by unit count and full/half-year cycle; approx. $170/yr for a single unit) per Rule 61C-1.002, F.A.C. - Renewal: Annual; renewal date varies by county district (October–June) - Official source: https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - Notes: Required for a 'vacation rental' — any unit or group of units in a condominium/cooperative or any single-family, two-family, three-family or four-family house rented to guests more than three times in a calendar year for periods of less than 30 days, or advertised/held out as regularly so rented (Fla. Stat. §§ 509.013, 509.242(1)(c)). License types: Dwelling vs. Condominium; Single (one unit), Group (units in one building/complex), or Collective (separate properties, capped at 75 units per district). Renting a single room within an owner-occupied home is generally not a 'vacation rental' subject to DBPR licensing. Exact license fee flagged in needs_review (varies by district/renewal cycle). ### Florida Sales & Use Tax Certificate of Registration (transient rentals) (registration) - Authority: Florida Department of Revenue (DOR) - Cost: Free to register online (Form DR-1); $5 if registering by paper. Yields Certificate of Registration (Form DR-11) - Renewal: No periodic renewal fee; collector must file sales/transient-rental returns (monthly, or less frequently based on tax volume) - Official source: https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - Notes: Anyone renting short-term living/sleeping accommodations (vacation houses, condominiums, etc.) for six months or less must register with the DOR, collect 6% state sales tax plus the Osceola 1.5% discretionary sales surtax, and remit via Form DR-15. Registration cost ($5 paper vs. free online) flagged in needs_review as not re-verified against a current DOR fee page in this pass. ### Osceola County Tourist Development Tax account & remittance (registration) - Authority: Osceola County Tax Collector (Office of the Tax Collector) - Cost: not verified - Renewal: File and remit by the 20th of the month following the rental period; monthly filing (quarterly/annual may be permitted based on volume) - Official source: https://osceolataxcollector.org/tourist-development-taxtes/ - Notes: The person receiving the rent must register with, collect, and remit the 6% Osceola Tourist Development Tax directly to the Osceola County Tax Collector for any rental of less than 180 days. Osceola County is NOT contracted with Airbnb, Vrbo, Evolve or similar platforms, so the host/agent — not the platform — is responsible for collecting and remitting the TDT. Exact filing-frequency thresholds flagged in needs_review. ### City of Kissimmee Conditional Use / PUD approval for short-term rental (permit) - Authority: City of Kissimmee Development Services Department (Planning; Development Review Committee / Planning Advisory Board) - Cost: not verified - Official source: https://library.municode.com/fl/kissimmee/codes/code_of_ordinances?nodeId=PTIIILADECO_CH14-6STACTEOTUS_PTIIISTSPUS_14-6-44SHRMRETIARDW - Notes: A short-term rental in a residential district is only lawful if approved through the planned-unit-development process (SRPUD/MUPUD within an STRO district) or as a conditional use in a residential district within an STRO district, per § 14-6-44.B and Table 4-1 (§ 14-4). New STR developments must meet § 14-6-44.C standards (2 acres/12 units, collector-arterial access, buffer, POA, 80% conversion acceptance). Application/permit fees are set by a separate city fee schedule/resolution and were not verified against an official source — cost is null (see needs_review). ### City of Kissimmee Local Business Tax Receipt (short-term rental) (license) - Authority: City of Kissimmee (Business Tax) / and Osceola County local business tax where applicable - Cost: not verified - Official source: https://library.municode.com/fl/kissimmee/codes/code_of_ordinances?nodeId=PTIIILADECO_CH14-6STACTEOTUS_PTIIISTSPUS_14-6-44SHRMRETIARDW - Notes: § 14-6-44.C.8 requires that 'applicable city, county, and state licenses shall be obtained' for short-term rental/time-share dwellings, which includes a local business tax receipt for operating the business, and a fire/life-safety inspection is commonly required before issuance. The specific BTR fee is set by the city's local business tax schedule and was not verified against an official source — cost null (see needs_review). The requirement that a room/dwelling meet the Florida Building Code and Florida Fire Prevention Code is the safety area Fla. Stat. § 509.032(7) leaves to local government. ## Taxes - **Florida State Sales Tax (transient/short-term rentals)**: 6% — applies to Total rental charge for living/sleeping accommodations rented for six months or less (includes mandatory cleaning/resort fees); platform collects: not verified. Source: https://floridarevenue.com/Forms_library/current/dr15tdt.pdf - **Osceola County Discretionary Sales Surtax**: 1.5% (1% eff. 9/1/1990 exp. 12/31/2045 + 0.5% eff. 1/1/2017 exp. 12/31/2036) — applies to Same base as state sales tax on transient rentals; the $5,000 single-sale cap that applies to tangible personal property does not limit surtax on transient rentals. Reported/remitted to the Florida DOR with state sales tax on Form DR-15; platform collects: not verified. Source: https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf - **Osceola County Tourist Development Tax (TDT)**: 6% — applies to Total rental amount for any short-term rental of less than 180 days (hotels, condos, single-family homes, RVs, boats), including mandatory cleaning/resort/equipment fees; platform collects: no. Source: https://osceolataxcollector.org/tourist-development-taxtes/ ## Enforcement - Penalties: Operating a short-term rental in a residential district outside the STRO overlay, or without the required PUD/conditional-use approval and licenses, is a zoning/land-development-code violation enforced by City of Kissimmee Code Enforcement (with potential injunctive relief and Florida code-enforcement-board fines). Specific per-day fine amounts for Kissimmee were not verified against an official source in this pass — see needs_review. - Platform liability: No city-level platform delisting or license-display mandate was found; Florida law (Fla. Stat. § 509.032(7)(b)) preempts cities from prohibiting vacation rentals or regulating duration/frequency for rules adopted after June 1, 2011. Osceola County does not contract with Airbnb/Vrbo/Evolve for Tourist Development Tax, so those platforms do not collect or remit the county TDT — the host/agent must. - Notes: The overlay/PUD framework is the city's principal control: it channels short-term rentals into the STRO district (historically the W192 / Vine Street tourist corridor) and the large gated STR/time-share communities there, while keeping <30-day rentals out of standard single-family neighborhoods. Enforcement fine schedules and any dedicated STR code-enforcement program should be confirmed with the city. ## Unresolved research items - Exact set of the five residential zoning districts where Table 4-1 lists short-term rentals as a conditional use — confirmed to include RB-1, RB-2, RC-1, RC-2; the fifth (likely RA-4) should be confirmed from the aligned Table 4-1 grid on municode. - Whether hosted / single-room rentals in an owner-occupied home are permitted — § 14-6-44.B prohibits renting 'a dwelling' for <30 days in residential districts without carving out room rentals; rooming houses are separately a conditional use in RC-1/RC-2. City interpretation not verified. - City of Kissimmee Conditional Use Permit application/hearing fee — set by a separate fee schedule/resolution, not verified against an official source (cost left null). - City of Kissimmee (and any Osceola County) Local Business Tax Receipt fee for short-term rentals and whether a fire/life-safety inspection is mandated before issuance — not verified against an official source (cost left null). - Kissimmee code-enforcement penalty/fine schedule for STR/zoning violations — specific per-day fine amounts not verified against an official source. - Exact Florida DBPR vacation rental license fee for a single dwelling/condo unit — sliding scale under Rule 61C-1.002 varies by county district and full/half-year renewal cycle; only the $50 application + $10 hospitality-education components and an approx. $170/yr single-unit figure were seen on the DBPR guide. - Florida DOR sales-tax registration fee ($5 paper vs. free online) not re-verified against a current DOR fee page in this pass. - Whether Airbnb/Vrbo collect Florida state 6% sales tax + 1.5% surtax on Kissimmee bookings — marked null; the county TDT is confirmed NOT platform-collected, but platform collection of the state-administered taxes was not confirmed against an official DOR source. ## Sources - City of Kissimmee Code of Ordinances § 14-6-44 — Short-Term Rentals and Time-Share Dwellings (residential-district prohibition + STRO/PUD/conditional-use exceptions + new-development standards) (official, accessed 2026-07-17): https://library.municode.com/fl/kissimmee/codes/code_of_ordinances?nodeId=PTIIILADECO_CH14-6STACTEOTUS_PTIIISTSPUS_14-6-44SHRMRETIARDW - City of Kissimmee Code of Ordinances Chapter 14-4 (Zoning) — § 14-4-7.C Short-Term Rental Overlay (STRO) District & Table 4-1 Schedule of Uses (STR = conditional use in designated residential districts) (official, accessed 2026-07-17): https://library.municode.com/fl/kissimmee/codes/code_of_ordinances?nodeId=PTIIILADECO_CH14-4ZO - City of Kissimmee Code of Ordinances Chapter 14-2 (Terms Defined) — definition of 'Short-term rental' (residential dwelling intended for rental for less than 30 days) (official, accessed 2026-07-17): https://library.municode.com/fl/kissimmee/codes/code_of_ordinances?nodeId=PTIIILADECO_CH14-2TEDE - Osceola County Tax Collector — Tourist Development Tax (6% rate, <180 days, host remits directly, county NOT contracted with platforms) (official, accessed 2026-07-17): https://osceolataxcollector.org/tourist-development-taxtes/ - Florida DOR Form DR-15TDT — Local Option Transient Rental Tax Rates (Osceola 6.0%, collected by County; state 6% sales tax + surtax to DOR) (official, accessed 2026-07-17): https://floridarevenue.com/Forms_library/current/dr15tdt.pdf - Florida DOR Form DR-15DSS — Discretionary Sales Surtax Information CY2026 (Osceola total surtax 1.5%) (official, accessed 2026-07-17): https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf - Florida DBPR — Guide to Vacation Rentals and Timeshare Projects (license types, definition, fees, Fla. Stat. 509.242) (official, accessed 2026-07-17): https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - Florida DOR — Sales and Use Tax (registration requirement for renting short-term accommodations; Certificate of Registration DR-11) (official, accessed 2026-07-17): https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - Fla. Stat. § 509.032(7) — preemption: local law may not prohibit vacation rentals or regulate duration/frequency (grandfather: adopted on/before June 1, 2011) (official, accessed 2026-07-17): https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0509/Sections/0509.032.html - The Florida Senate — CS/SB 280 (2024) Vacation Rentals (bill history; vetoed by Gov. DeSantis June 2024) (official, accessed 2026-07-17): https://www.flsenate.gov/Session/Bill/2024/280 - The Florida Senate — SB 48 (2026) (ADU/housing bill; confirmed NOT a vacation-rental preemption bill; died in House 3/13/2026) (official, accessed 2026-07-17): https://www.flsenate.gov/Session/Bill/2026/48 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Boston, MA - Status: **HEAVILY REGULATED** - Last checked: 2026-09-05 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/boston-ma/ ## Summary Boston allows rentals for fewer than 28 consecutive days only in eligible owner-occupied condominiums and one-, two-, or three-family residential buildings. A natural-person operator must own the unit. Limited Share and Home Share units must be the operator's primary residence; one Owner-Adjacent unit may be in the same owner-occupied two- or three-family building when all units have the same owner. Limited Share is capped at three guest bedrooms or six guests and costs $25 annually; Home Share is capped at five bedrooms or ten guests and costs $200 annually. Chapter 9-14 states no numeric guest cap for Owner-Adjacent, which costs $200 annually. City registration, a business certificate, $1,000,000 liability coverage unless qualifying platform coverage applies, and state registration of each property are required. Ineligible-unit violations are $300 per day; unregistered or suspended operation and failure to comply are $100 per day. Taxable rent generally carries 14.95% before any applicable 3% Community Impact Fee: 5.7% state, 6.5% Boston, and 2.75% Convention Center financing. Intermediary collection depends on a written agreement and is not assumed for every platform. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Yes - Primary residence required: Yes - Guest cap: none verified - Rules apply to stays under: 28 days Notes: Home Share is the owner-operator's primary residence and is capped at five bedrooms or ten guests. Owner-Adjacent is one unit in the same owner-occupied two- or three-family dwelling, all under the same owner; Chapter 9-14 states no numeric occupancy cap for that category, so max_guests is null. Limited Share is part of the primary residence while the operator is present, capped at three guest bedrooms or six guests with one bedroom reserved for the operator. Primary residence means at least nine months in a 12-month period, supported by two listed documents. City STR status ends at 28 days; state room excise applies to rentals of 31 days or less. Furnished institutional or business stays of at least ten days under a qualifying contract are outside Chapter 9-14. Only one owner may register per unit, only one whole-unit listing may be offered at a time, and compliance records must be retained for three years. ## Requirements ### Short-Term Rental Registration (Inspectional Services Department) (registration) - Authority: City of Boston Inspectional Services Department (ISD) - Cost: $25/year (Limited Share Unit); $200/year (Home Share Unit); $200/year (Owner-Adjacent Unit) - Renewal: Annual; January 1-December 31 or an alternative 12-month period determined by the Commissioner - Official source: https://www.boston.gov/sites/default/files/document-file-08-2018/short-term_rental_ordinance.pdf - Notes: Limited Share costs $25; Home Share and Owner-Adjacent cost $200. The operator must be the owner, certify primary-residence and unit eligibility, certify compliance with condominium and other governing documents, and provide a 24-hour number for a local contact able to respond in person within two hours if the operator is absent. Registration is tied to the unit and operator, does not transfer on sale, and must appear on every listing. ### Liability insurance (insurance) - Authority: Commonwealth of Massachusetts (G.L. c. 175 s. 4F) - Cost: Minimum $1,000,000 coverage per short-term rental (premium varies) - Renewal: Must be maintained continuously while operating - Official source: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter175/Section4F - Notes: Operator must maintain liability insurance of at least $1,000,000 for bodily injury and property damage arising from the STR unless a hosting platform maintains equal or greater coverage. Section 4F(f) also requires the operator to notify the homeowners or renters insurer of the intent to operate a short-term rental. ### Business certificate (DBA) with City Clerk (license) - Authority: City of Boston City Clerk - Cost: $65 filing fee; additional $35 for non-Massachusetts residents - Renewal: Every four years; $65 renewal filing fee - Official source: https://www.boston.gov/departments/city-clerk/how-apply-business-certificate - Notes: The City Clerk page specifically states that short-term-rental housing applicants must provide their ISD registration number, and states the fee and four-year renewal period. ### Abutter notification (other) - Authority: City of Boston Inspectional Services Department (ISD) - Cost: not verified - Official source: https://www.boston.gov/sites/default/files/document-file-08-2018/short-term_rental_ordinance.pdf - Notes: Within 30 days of approved registration, the Operator must notify abutters (any residential dwelling within 300 feet) that the unit has been registered as a short-term rental, and must post interior signage showing fire-extinguisher/exit/alarm locations (BMC 9-14.5(j)). State section 64G-14 additionally requires gas shutoff-valve information. ### Massachusetts room-occupancy operator registration (registration) - Authority: Massachusetts Department of Revenue - Cost: not verified - Renewal: Maintain a registration for each property and file required returns through MassTaxConnect - Official source: https://www.mass.gov/info-details/room-occupancy-excise-tax - Notes: All operators must register each property, including operators renting only through an intermediary. The certificate must be posted and the registration number supplied to an intermediary. Operators with tax due generally file and pay monthly by the 30th day after the reporting month. Rent-collecting intermediaries remit their bookings; operators report their direct taxable rent. Additional advance payments apply above $150,000 prior-year cumulative liability. A properly claimed property-level 14-day annual exemption must be renewed by January 15; exceeding 14 rental days makes the first 14 days taxable too. Registration fee, if any, remains unresolved. ### Conditional rental-unit inspection and delivery standards (inspection) - Authority: City of Boston Inspectional Services Department - Cost: $50 per unit in one-to-three-unit buildings or $75 per unit in other buildings when an ISD inspection is required; $15 filing fee; additional inspections after the first two are $50 each - Renewal: Non-exempt units: at least every five years; respond within 30 days of an inspection notice. Problem properties annually; chronic offenders every three years. - Official source: https://codelibrary.amlegal.com/codes/boston/latest/boston_ma/0-0-0-5667 - Notes: Section 9-14.5 preserves inspection duties for units otherwise subject to 9-1.3. Government-owned/operated units and units in owner-occupied dwellings with six or fewer rental units are exempt from its inspections. Non-owner-occupied rental units must still be registered annually by July 1; owner-occupied dwellings with six or fewer rental units are exempt from the $25 initial and $15 annual unit-registration fees, not registration itself. Section 9-14.5 also requires Rental Dwelling Unit Delivery Standards compliance. Confirm property-specific applicability with ISD. ## Taxes - **State room occupancy excise**: 5.7% (5% statutory base plus 0.7% surtax) — applies to Rent for stays of 31 consecutive days or less, including cleaning and booking charges, subject to exemptions. Rent below $15 per day and properly claimed rentals of no more than 14 days annually are exempt; see state registration notes.; platform collects: not verified. Source: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64G/Section3 - **Boston local option room occupancy excise**: 6.5% — applies to Rent for short-term rentals located in Boston; platform collects: not verified. Source: https://dls-gw.dor.state.ma.us/reports/rdpage.aspx?rdreport=localoptions.room_tax_impact_fee - **Convention Center Financing fee**: 2.75% — applies to Rent for room occupancy (incl. short-term rentals) in Boston, Cambridge, Springfield, Worcester, West Springfield, Chicopee; platform collects: not verified. Source: https://archives.lib.state.ma.us/server/api/core/bitstreams/31bf150d-1fdd-415d-9497-d4a8f5224fa0/content - **Community Impact Fee (short-term rentals)**: 3% — applies to Boston adopted both 3% options: professionally managed units as defined by G.L. c. 64G, §1, and owner-occupied two- or three-family STR units; an operator's primary-residence units in a one- to three-family building are excluded from the professionally managed definition; platform collects: not verified. Source: https://dls-gw.dor.state.ma.us/reports/rdpage.aspx?rdreport=localoptions.room_tax_impact_fee ## Enforcement - Penalties: BMC 9-14.9: offering an ineligible unit as a short-term rental is fined $300 per violation per day (9-14.9(a)); operating an eligible unit without registering, or while registration is suspended, is fined $100 per violation per day (9-14.9(b)); failure to comply with a notice of violation is $100 per violation per day (9-14.9(c)). Each day is a separate violation. Enforced via the M.G.L. c. 40 s. 21D noncriminal disposition process and the M.G.L. c. 40U 'Green Ticket' law (9-14.10(a)); the Commissioner may also seek an injunction. - Platform liability: The published 2026 S-2 code requires City enforcement agreements with booking agents and monthly listing reports (9-14.10–11). Current settlement-specific obligations and court restrictions on platform enforcement remain unresolved; this record does not establish whether any particular platform is liable for a fine or required to remove a particular listing. State section64G-13 imposes tax duties on intermediaries agreeing to collect or facilitate rent payment. - Notes: Ineligible units include below-market or income-restricted units and those under affordability covenants; units where law prohibits leasing or subleasing; units in Problem Properties or Public Nuisance Properties or owned by their owners; and units with three or more specified violations within six months. Outstanding building, sanitary, zoning, or fire violations suspend registration until cured. Chapter 9-14 does not impose a universal new pre-registration inspection: units must meet Rental Dwelling Unit Delivery Standards, and units otherwise subject to rental inspection and reinspection remain subject. Interior signage must identify extinguisher locations and, when applicable, fire exits and pull alarms. ## Unresolved research items - Owner-Adjacent units have no numeric occupancy cap in fetched Chapter 9-14; max_guests is null because six and ten apply only to Limited Share and Home Share. - The schema's collectedByPlatform boolean cannot express conditional intermediary collection under G.L. c. 64G, Section 13; all four tax values are null because collection depends on a written agreement and booking/payment arrangement. - Current court orders and settlement terms affecting platform enforcement remain unresolved; no comprehensive docket review completed. - Section 9-14 preserves Section 9-1.3 inspection duties only for units otherwise subject. Eligible owner-occupied STR categories may fall outside the non-owner-occupied rental-unit definition or within the owner-occupied six-or-fewer inspection exemption; property-specific applicability must be confirmed with ISD. - State registration fee, if any, remains unresolved. ## Sources - An Ordinance Allowing Short-Term Residential Rentals in the City of Boston (BMC ch. 9-14, full text PDF) (official, accessed 2026-09-04): https://www.boston.gov/sites/default/files/document-file-08-2018/short-term_rental_ordinance.pdf - Short-Term Rentals - City of Boston Inspectional Services Department (official, accessed 2026-09-05): https://www.boston.gov/departments/inspectional-services/short-term-rentals - M.G.L. c. 64G s. 3 - Room occupancy excise (5% base rate) (official, accessed 2026-09-04): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64G/Section3 - M.G.L. c. 64G s. 3A - Local option excise (Boston up to 6.5%) (official, accessed 2026-09-04): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64G/Section3A - M.G.L. c. 175 s. 4F - Short-term rental $1,000,000 liability insurance (official, accessed 2026-09-05): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXXII/Chapter175/Section4F - MA DOR/DLS - Room Tax & Impact Fee Effective Dates & Rates (Boston: 6.5% local excise + 3% community impact fee, eff. 7/1/2019) (official, accessed 2026-09-05): https://dls-gw.dor.state.ma.us/reports/rdpage.aspx?rdreport=localoptions.room_tax_impact_fee - MA DOR TIR 01-15 - Convention Center Financing 2.75% fee on room occupancy (St. 1997, c. 152; administered under c. 64G) (official, accessed 2026-09-04): https://archives.lib.state.ma.us/server/api/core/bitstreams/31bf150d-1fdd-415d-9497-d4a8f5224fa0/content - Councilors vote to pass amended short-term rental ordinance - Boston.gov (news) (news, accessed 2026-07-17): https://www.boston.gov/news/councilors-vote-pass-amended-short-term-rental-ordinance - Short-Term Rentals in Boston: Regulation, Compliance, and Impact - BU Initiative on Cities (Nov 2025) (news, accessed 2026-09-04): https://www.bu.edu/ioc/2025/11/07/short-term-rentals-in-boston-regulation-compliance-and-impact/ - How to Apply for a Business Certificate — Boston City Clerk (official, accessed 2026-09-04): https://www.boston.gov/departments/city-clerk/how-apply-business-certificate - Boston Municipal Code 9-14.2 Definitions (2026 S-2) (official, accessed 2026-09-05): https://codelibrary.amlegal.com/codes/boston/latest/boston_ma/0-0-0-6354 - Boston Municipal Code 9-14.5 Requirements (2026 S-2) (official, accessed 2026-09-05): https://codelibrary.amlegal.com/codes/boston/latest/boston_ma/0-0-0-6389 - Boston Municipal Code 9-14.6 Registration (2026 S-2) (official, accessed 2026-09-05): https://codelibrary.amlegal.com/codes/boston/latest/boston_ma/0-0-0-6407 - Boston Municipal Code 9-14.9 Penalties (2026 S-2) (official, accessed 2026-09-05): https://codelibrary.amlegal.com/codes/boston/latest/boston_ma/0-0-0-6431 - Boston Municipal Code 9-14.10 Enforcement (2026 S-2) (official, accessed 2026-09-05): https://codelibrary.amlegal.com/codes/boston/latest/boston_ma/0-0-0-6436 - Boston Municipal Code 9-14.11 Data Sharing (2026 S-2) (official, accessed 2026-09-05): https://codelibrary.amlegal.com/codes/boston/latest/boston_ma/0-0-0-6442 - Massachusetts DOR Room Occupancy Excise Tax Guidance (official, accessed 2026-09-05): https://www.mass.gov/info-details/room-occupancy-excise-tax - G.L. c. 64G s. 1 Definitions (official, accessed 2026-09-05): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64G/Section1 - G.L. c. 64G s. 3D Community Impact Fee (official, accessed 2026-09-05): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64G/Section3D - G.L. c. 64G s. 6 Registration (official, accessed 2026-09-05): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64G/Section6 - G.L. c. 64G s. 13 Intermediary Agreements (official, accessed 2026-09-05): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64G/Section13 - G.L. c. 64G s. 14 Municipal Authority and Safety Posting (official, accessed 2026-09-05): https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64G/Section14 - BMC 9-1.3 — conditional rental registry and inspection (official, accessed 2026-09-05): https://codelibrary.amlegal.com/codes/boston/latest/boston_ma/0-0-0-5667 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Washington, DC - Status: **HEAVILY REGULATED** - Last checked: 2026-09-10 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/washington-dc/ ## Summary Washington, DC restricts short-term rentals to a natural-person owner's homestead-eligible primary residence, including its accessory dwelling units. Hosted rentals have no annual night cap; unhosted vacation rentals require a separate endorsement and are limited to 90 nights per calendar year unless DLCP grants an exemption. Each booking may last no more than 30 continuous nights. Occupancy is eight transient guests or two per bedroom, whichever is greater, subject to applicable building and zoning limits. Current rules require at least $250,000 liability coverage and set host fines at $250, $500 and $1,000, with endorsement revocation on a third violation. The current fee rule sets a $99 basic license fee and $0 endorsement fees; DLCP lists each two-year license at $99. The published transient-accommodation tax rate is 15.95% through March 30, 2027. Proposed 2026 reforms are not treated here as enacted law. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Yes - Primary residence required: Yes - Guest cap: none verified - Rules apply to stays under: 31 days Notes: A host must own and use the property as a homestead-eligible primary residence; accessory dwelling units, including English basements, are considered part of that residence (14 DCMR 9901.5 and 9999). Hosted rentals require host presence on the property. Vacation rentals give the guest exclusive use of the entire home without the host or other guests present. Hosts offering both forms need both endorsements; multiple hosted rooms do not require additional endorsements. The 90-night vacation cap is per calendar year. Under 9904, work outside DC for more than 90 days required by the host's, spouse's or domestic partner's employer, or more than 90 days away for the host's treatment or care of a family member with a serious health condition, can support an exemption. Employer or medical-provider notarized forms are required; self-employed hosts provide their affidavit and travel documentation. Approved nights equal the qualifying away days, not 90 plus those days. Notify DLCP within ten days after returning and update exemption information when requested. The rule expressly covers bookings of 30 or fewer continuous nights; longer bookings require review under other licensing rules, not an assumption of unrestricted operation. The greater-of-eight-or-two-per-bedroom occupancy formula cannot be represented by one fixed guest cap. Although DLCP describes citywide availability, 9903.5 bars issuance where Title 11 prohibits the use; parcel-specific zoning and applicable occupancy approvals remain necessary. ## Requirements ### Basic Business License with 'Short-Term Rental' endorsement (hosted) (license) - Authority: DC Department of Licensing and Consumer Protection (DLCP) - Cost: $99 per two-year license as posted by DLCP; endorsement fee $0 - Renewal: Two years; renewal upon payment unless noncompliant, with changed application information updated (14 DCMR 9903.7) - Official source: https://dlcp.dc.gov/page/operating-short-term-rental-district-columbia - Notes: Required for hosted STRs with the host present. The current DLCP page states no annual stay limit, but each stay may not exceed 30 continuous nights. Statutory basis: DC Code §§ 30-201.02(a) and 30-201.03. Apply through Access DC/BOSS. The application includes the number of rental units, insurance, habitability certification and association attestation where applicable. Attest to a valid Certificate of Occupancy or Home Occupation Permit if applicable zoning requires one (9902.2); neither is asserted to be universal. Effective December 19, 2025, 17 DCMR 518 sets the basic license at $99 and each endorsement at $0, replacing the historical $104.50 calculation; section 519 was repealed. DLCP lists each license at $99. The total charged when obtaining both endorsements together has not been independently confirmed. ### Basic Business License with 'Short-Term Rental: Vacation Rental' endorsement (unhosted) (license) - Authority: DC Department of Licensing and Consumer Protection (DLCP) - Cost: $99 per two-year license as posted by DLCP; endorsement fee $0 - Renewal: Two years; renewal upon payment unless noncompliant, with changed application information updated (14 DCMR 9903.7) - Official source: https://dlcp.dc.gov/page/operating-short-term-rental-district-columbia - Notes: Required for unhosted whole-home rentals (host absent). Capped at 90 nights cumulatively per calendar year (§ 30-201.06(e)) absent an exemption (§ 30-201.06(f)). Statutory basis: DC Code § 30-201.02(a). Apply for an exemption after the vacation-rental license is active; DLCP posts a two-to-three-business-day exemption review estimate, not a guaranteed approval deadline. Work/medical documentation, allowed-night calculation and return notification are described in the rental-limit notes above. ### Liability insurance (insurance) - Authority: 14 DCMR 9901.3; DC Code § 30-201.02(b) - Cost: not verified - Renewal: Must be maintained current while operating - Official source: https://dcregs.dc.gov/Common/NoticeDetail.aspx?NoticeId=N116540 - Notes: Maintain at least $250,000 liability coverage, which may be provided by a booking service. The statute's $500,000 baseline expressly permits mayoral adjustment; adopted rule 9901.3 sets $250,000 and agrees with current DLCP guidance. Premium cost is not established. ### Certificate of Clean Hands (other) - Authority: DC Office of Tax and Revenue (via DLCP application) - Cost: not verified - Renewal: Applicant must be eligible when applying or renewing - Official source: https://dlcp.dc.gov/page/operating-short-term-rental-district-columbia - Notes: The property owner must be eligible for a Certificate of Clean Hands. DLCP explains that the mandate can deny licenses when District debts exceed $1,000 or required District tax returns have not been filed. Rule 9902.2 allows the certificate or eligibility self-certification on the Department's form; follow the current application workflow. ### HOA/condo/co-op consent attestation (other) - Authority: DC Department of Licensing and Consumer Protection (DLCP) - Cost: not verified - Official source: https://dlcp.dc.gov/page/operating-short-term-rental-district-columbia - Notes: For an association property, attest that governing documents permit or do not prohibit short-term/vacation rentals, or that written association permission has been obtained. This does not clear separate property-specific restrictions. ### Safety self-certification (smoke/CO detectors, fire extinguisher, egress) (inspection) - Authority: DC Department of Licensing and Consumer Protection (DLCP) - Cost: not verified - Renewal: Maintain compliance while operating; update changed application information at renewal - Official source: https://dcregs.dc.gov/Common/NoticeDetail.aspx?NoticeId=N116540 - Notes: Self-certify Housing and Property Maintenance Code compliance. Maintain a smoke detector outside sleeping areas and on all habitable floors, carbon monoxide detectors on all habitable floors, unobstructed egress and at least one working, accessible portable fire extinguisher. Physical inspection is not a license prerequisite, but the Department retains lawful inspection authority (9901.6, 9902.2 and 9903.6). ### Guest information, cleaning and records (other) - Authority: 14 DCMR 9901 - Cost: not verified - Renewal: Throughout operation; booking records retained for two years - Official source: https://dcregs.dc.gov/Common/NoticeDetail.aspx?NoticeId=N116540 - Notes: Clean between guests, including linens and towels. Post the license and a 24-hour emergency telephone number inside, and give the number to each guest. Provide the endorsement number to booking services and directly to prospective guests for bookings without a service. Retain records of the license, dates, service used, hosted/vacation classification, guest count and bedrooms for two years. Department requests allow 30 days to provide records or respond before a subpoena may issue. DLCP states no STR-specific off-street-parking requirement; street restrictions still apply and vacation-rental guests do not qualify for residential visitor-parking permits. ## Taxes - **Sales and use tax on transient accommodations**: 15.95% from April 1, 2023 through March 30, 2027 under OTR Tax Notice 2023-01; verify later periods — applies to Gross receipts from rooms, lodgings, or accommodations furnished to transients, including short-term rentals. Booking services have a statutory collection/remittance duty; actual collection by each platform has not been verified. OTR requires electronic returns through MyTax.DC.gov, due the 20th after the assigned reporting period (October 20 annually); confirm the host's assigned frequency and platform-only filing treatment.; platform collects: not verified. Source: https://otr.cfo.dc.gov/release/otr-tax-notice-2023-01-sales-and-use-tax-rate-increase-transient-accommodations ## Enforcement - Penalties: 14 DCMR 9910.1 sets civil penalties for host violations of 9901 or 9904 at $250 for the first violation, $500 for the second and $1,000 with automatic revocation of the related endorsement for the third. These are rule-adjusted amounts; DC Code § 30-201.10(c) authorizes adjustment of its statutory baseline. Fine notices allow payment or a hearing request within 30 calendar days; failure to answer can produce a default order with an additional penalty equal to the original fine (9909). - Platform liability: Under 14 DCMR 9905 and 9910.2, booking services face $1,000 per violating transaction. Collect the host's endorsement number before booking; stop bookings within five business days after suspension/revocation notice and resume only after Department reinstatement notice. Enforce the 90-night vacation cap unless DLCP confirms an exemption, retain transaction records for two years and collect/remit required taxes. The Department may request transaction reports quarterly or less frequently when needed, with 30 days to provide the report or respond before a subpoena; this is not a mandatory monthly reporting rule. - Notes: The Department may deny, refuse renewal, suspend or revoke for false information, noncompliance or refusal of a lawful inspection. Rule 9906 gives 20 business days after service to request a hearing on the specified licensing action; suspension/revocation takes effect after that period unless appealed, subject to the rule's hearing and stay procedures. Citation response deadlines differ: 30 calendar days under 9909. Advertising exclusive use of the entire home is prima facie evidence of vacation-rental operation; exclusive use of an English basement or another portion alone is not (9907). Current litigation and the effect of proposed reforms remain separately unverified. DLCP separately publishes a January 2026 general fine schedule for 16 DCMR 3301–3304 and 3313; this audit has not cleared additional general-license sanctions or their interaction with the specific Chapter99 penalties. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - B26-647's March 2026 introduced text would allow eligible tenants with owner authorization, create primary-, secondary-residence and special-event endorsements, and allow a second owned DC residence while the host owns and maintains a DC primary residence. It proposes 90-night caps with specified occupied-night and special-event exclusions, a 30-night special-event annual cap, and a $49 two-year special-event license. Rent-stabilized units would be excluded. The full introduced text was read; current legislative disposition was not independently retrieved. These provisions are not included as operative requirements in this guide. (Proposed, 2026-03-13) — https://lims.dccouncil.gov/downloads/LIMS/61558/Introduction/B26-0647-Introduction.pdf ## Unresolved research items - OTR Tax Notice 2023-01 confirms the 15.95% transient-accommodations rate applies to 'any place in which rooms/lodgings/accommodations are regularly furnished'; it does not name short-term rentals explicitly. Applicability to STRs is corroborated by § 30-201.08's requirement that booking services collect transient occupancy taxes. Confirm no separate STR-specific rate. - max_guests set to null deliberately (CEO review 2026-07-17): the DLCP occupancy rule is 8 guests OR 2 per bedroom whichever is GREATER, so no single integer cap exists; see legality.notes. - The 15.95% transient-accommodation rate is scheduled only through March 30, 2027; recheck the applicable rate for stays or payments after that date. - No comprehensive current litigation or judicial-docket search was completed. - Apart from the District-wide authorization stated by DLCP, parcel-specific federal, campus, lease, deed, cooperative, condominium, and HOA restrictions require separate review. - Insurance premiums, separate application-document costs, tax registration/return frequency and deadlines, tax exemptions and actual platform-specific collection have not been established. - Current status and full text of all relevant proposed reforms, including B26-368 and B26-647, and any resulting litigation require final review. - Confirm the combined transaction cost when applying for both endorsements, STR eligibility for the general low-revenue fee exemption, and any interaction between Chapter99 sanctions and the January2026 general fine schedule. ## Sources - DLCP — Operating a Short-Term Rental in the District of Columbia (official, accessed 2026-09-08): https://dlcp.dc.gov/page/operating-short-term-rental-district-columbia - DC Code § 30-201.01 — Definitions (official, accessed 2026-09-08): https://code.dccouncil.gov/us/dc/council/code/sections/30-201.01 - DC Code § 30-201.02 — Restrictions on short-term rentals (official, accessed 2026-09-08): https://code.dccouncil.gov/us/dc/council/code/sections/30-201.02 - DC Code § 30-201.06 — Requirements for short-term rentals (90-night cap and exemptions) (official, accessed 2026-09-08): https://code.dccouncil.gov/us/dc/council/code/sections/30-201.06 - DC Code § 30-201.08 — Requirements for booking services (official, accessed 2026-09-08): https://code.dccouncil.gov/us/dc/council/code/sections/30-201.08 - DC Code § 30-201.09 — Enforcement (official, accessed 2026-09-08): https://code.dccouncil.gov/us/dc/council/code/sections/30-201.09 - DC Code § 30-201.10 — Penalties (official, accessed 2026-09-08): https://code.dccouncil.gov/us/dc/council/code/sections/30-201.10 - DC Law 22-307 — Short-Term Rental Regulation Act of 2018 (official, accessed 2026-09-08): https://code.dccouncil.gov/us/dc/council/laws/22-307 - OTR Tax Notice 2023-01 — Sales and Use Tax Rate Increase on Transient Accommodations (official, accessed 2026-09-08): https://otr.cfo.dc.gov/release/otr-tax-notice-2023-01-sales-and-use-tax-rate-increase-transient-accommodations - Mayor Bowser Announces New Short-Term Rental Legislation (Amendment Act of 2026) (official, accessed 2026-09-08): https://mayor.dc.gov/release/mayor-bowser-announces-new-short-term-rental-legislation-create-more-economic-opportunities - DC Council LIMS metadata — Bill 26-647 (official, accessed 2026-09-08): https://lims.dccouncil.gov/api/search/GetLegislationMetadata/B26-0647 - DC final STR rules — December 3, 2021 (official, accessed 2026-09-08): https://dcregs.dc.gov/Common/NoticeDetail.aspx?NoticeId=N116540 - DCMR Chapter 14-99 — current section index (official, accessed 2026-09-08): https://dcregs.dc.gov/Common/DCMR/RuleList.aspx?ChapterNum=14-99 - 17 DCMR 518 — current STR fees (official, accessed 2026-09-10): https://dcregs.dc.gov/Common/DCMR/RuleList.aspx?DownloadFile={F019C607-3AE4-475E-9007-D635C5A1A42E} - 17 DCMR 519 — repealed (official, accessed 2026-09-10): https://dcregs.dc.gov/Common/DCMR/RuleList.aspx?DownloadFile={DA358668-4D6D-4405-967B-8EC3F2D73A3A} - DLCP current license fees (official, accessed 2026-09-10): https://dlcp.dc.gov/page/dlcp-license-corporate-filing-fees - DLCP December2025 rulemaking update (official, accessed 2026-09-10): https://content.govdelivery.com/accounts/DCWASH/bulletins/40021e0 - DC business license fees and exemptions (official, accessed 2026-09-10): https://code.dccouncil.gov/us/dc/council/code/sections/47-2851.04 - B26-647 — introduced bill and transmittal (official, accessed 2026-09-10): https://lims.dccouncil.gov/downloads/LIMS/61558/Introduction/B26-0647-Introduction.pdf - OTR — sales and use tax FAQs (official, accessed 2026-09-10): https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs - DLCP — 2026 general fine schedule (official, accessed 2026-09-10): https://dlcp.dc.gov/page/schedule-fines - Council synopsis — B26-368 (official, accessed 2026-09-10): https://lims.dccouncil.gov/api/search/GetLegislationMetadata/B26-0368 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Dallas, TX - Status: **LIGHTLY REGULATED** - Last checked: 2026-09-07 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/dallas-tx/ ## Summary Dallas’s current STR guidance says the City is not enforcing its June 2023 registration and zoning ordinances because of a temporary injunction. Existing property-standard, noise and nuisance rules and hotel-tax obligations still apply. The Texas Supreme Court docket shows merits briefing continuing, with a reply due September 14, 2026; no final disposition is shown in the docket reviewed September 7. The 2023 ordinance details below describe the suspended regime, not an active STR permit application process. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: The live City STR page defines an STR as a full or partial rentable unit rented for fewer than 30 consecutive days or one month, whichever is less, and states that enforcement of the two STR ordinances is prohibited by a temporary injunction. Ordinance 32473's occupancy limit (three people per bedroom, 12 total) and two-night minimum, and Ordinance 32482's zoning limits, are therefore on-book but enjoined rather than current operating limits. No primary-residence condition appears in either fetched ordinance. These reported injunction conditions do not establish permission under every generally applicable rule or a private lease/HOA restriction. ## Requirements ### Hotel Occupancy Tax registration (registration) - Authority: City of Dallas Controller's Office - Cost: Free - Renewal: Report and pay monthly by the 15th of the following month; next business day when the 15th falls on a weekend or holiday. Zero-tax reports are still required. - Official source: https://dallascityhall.com/departments/budget/financialtransparency/Pages/Short-Term-Rentals.aspx - Notes: Request a City account number and activation code, register through the City’s lodging-tax portal, and wait for registration approval before filing online. Submit a new or updated registration after an ownership, management or name change. Free tax registration is separate from the enjoined STR permit. Online zero-tax returns must complete zero-cost checkout. The current City page lists a 2% credit-card payment fee and no e-check fee; keep supporting tax records for audit. The precise retention period remains unresolved. ### STR registration under Chapter 42B (enjoined) (registration) - Authority: City of Dallas Code Compliance - Cost: $248 annual registration; $144 reinspection (codified fees in the enjoined regime, not an active payment instruction) - Renewal: Expires one year after registration or upon ownership change - Official source: https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130591 - Notes: The City currently says this regime is not enforced. The April 2026 code shows $248 annual registration and $144 reinspection, superseding the original $404/$234 figures. Registration is separate for each rental, nonrefundable and not prorated or transferable to another property; initial inspection is included. Section 42B-6 requires owner/host/entity and responsible-party information, a City HOT number and written owner permission for a non-owner host. Application completeness is reviewed within 10 business days, with 10 business days to cure identified deficiencies. Inspection and correction precede approval; renewal inspection is waived if no Code violations were found during the prior 12 months. Application information changes must be reported within 10 days. The local responsible party must be available 24/7 and arrive within one hour of City or emergency-personnel notice; emergency contact changes require immediate notice. These provisions remain distinguished from generally enforceable property and safety rules. ### STR lodging zoning compliance under Ordinance 32482 (enjoined) (permit) - Authority: City of Dallas Planning and Development - Cost: not verified - Official source: https://citysecretary2.dallascityhall.com/resolutions/2023/06-14-23/23-0844.pdf - Notes: The City currently says this zoning ordinance is not enforced. Its 2023 text permits STR lodging by right in MO/GO, multiple-family and central-area districts under Chapter 51, and MO(A)/GO(A), multifamily, central-area, mixed-use, multiple-commercial and urban-corridor districts under Chapter 51A; single-family districts are excluded. It requires one off-street parking space per STR bedroom and prohibits STRs in specified density-bonus multifamily structures. Chapter 42B’s related enjoined limits are one STR per rentable unit; three people per bedroom and 12 total; 3% of units in qualifying multifamily-zoned structures over 20 units, 20% in nonresidential-zoned structures over 20 units, and zero in multitenant structures of 20 units or fewer. The enjoined regime sets two-night stays, caps guest vehicles at available off-street spaces and prohibits amplified sound audible beyond the property line from 10 p.m. to 7 a.m. Ads must disclose registration, occupancy, sound, vehicle, parking and stay limits. Other commercial uses require their own permitted zoning and certificate of occupancy. Do not treat these suspended limits as a substitute for current parcel review. ## Taxes - **City of Dallas Hotel Occupancy Tax**: 9% of net room receipts — applies to Dallas lodging, including STRs: 9% of room consideration, including cleaning and readying the space, excluding food and unrelated personal services and other governments’ room taxes. A permanent-resident exemption requires at least 30 consecutive days without interrupted payment and a letter of intent. Some Texas state exemptions do not exempt City HOT; qualifying certificate exemptions require the state certificate and City eligibility. Timely reports/payments qualify for the City page’s 1% tax discount. The City expressly reports no collection agreement with any platform, including Airbnb or Vrbo; owners/operators/managers must register and pay.; platform collects: no. Source: https://dallascityhall.com/departments/controllersoffice/Pages/short-term-rentals-hotel-occupancy-tax.aspx - **Texas Hotel Occupancy Tax**: 6% of room cost — applies to Taxable sleeping accommodations costing $15 or more per day, including houses and apartments. Permanent-resident exemption requires at least 30 consecutive days; advance written notice allows exemption from notification, while without notice the first 30 days remain taxable. An interruption defeats the exemption.; platform collects: not verified. Source: https://comptroller.texas.gov/taxes/hotel/ ## Enforcement - Penalties: Dallas’s current public guidance says enforcement of the two 2023 STR ordinances remains prohibited. Their original texts provide fine ceilings of $500 for registration-ordinance violations and $2,000 for zoning-ordinance violations, not current instructions to pay a permit-related fine. Existing minimum-property-standard, disturbing-noise and private-nuisance rules remain enforced. For City HOT, the current tax page states that from February 1, 2026, delinquency accrues 10% annual interest from the day after the due date and a 15% penalty after three months; it says these charges cannot be waived. Generally applicable nuisance/property fines and tax-record retention duration remain unresolved. - Platform liability: In the Chapter 42B regime the City describes as enjoined, platforms must register annually; both platform and rental registration are prerequisites to collecting booking fees. Ancillary-service fees for unregistered rentals are prohibited, and monthly electronic listing reports identify location and room-versus-whole-unit rentals. Revocation includes notice and appeal rights, with appeal staying revocation, and a one-year reapplication bar. Separately, the active City tax page reports no platform collection agreement; owners/operators/managers must pay City HOT. State collection depends on a platform’s agreement with the owner and is not confirmed for a named platform here. - Notes: The July 18, 2025 rehearing opinion withdrew the earlier February opinion, reversed the temporary injunction only as to Danielle Lindsey, and affirmed it in all other respects. This was review of temporary relief, not a final merits ruling that the ordinances are invalid. The court did not decide HB 2127 preemption because it was unnecessary to that review. Supreme Court case 25-0748 shows merits briefing ordered March 27, 2026, the City’s brief filed June 10, respondents’ brief filed August 28, and the City’s reply due September 14 under the July 16 extension. The docket reviewed September 7 shows no final Supreme Court disposition. Latest trial-court scheduling and property-specific rights remain unresolved. ## Unresolved research items - Official appellate dockets and the July 18, 2025 opinion were read September 7. Supreme Court case 25-0748 remains at the merits-briefing stage shown on its docket, with reply due September 14; latest trial-court scheduling and any subsequent orders must still be checked. No final invalidation or general operating-right guarantee is asserted. - No official source fetched in this pass established whether any booking platform currently collects or remits Texas state hotel occupancy tax for Dallas listings. - The interaction of Dallas regulations with Dallas County or special-district hotel occupancy taxes at a particular address was not established. - No official source fetched established a statewide preemption rule that presently invalidates or authorizes Dallas's STR ordinances. - No official source fetched established how private HOA declarations, condominium rules, mortgages, or leases affect a particular property. - Generally applicable noise, nuisance and property-standard rules remain enforceable, but their precise current operational limits, safety-inspection duties and fines are not comprehensively established here. Current tax-record retention duration is also unresolved. - The enjoined Chapter 42B does not establish a current general insurance exemption. Insurance obligations outside that regime, including private coverage requirements, are unresolved. No active zoning-permit fee or renewal period is established here. ## Sources - City of Dallas Short-Term Rentals home page (official, accessed 2026-09-07): https://dallascityhall.com/departments/codecompliance/short-term-rentals/Pages/default.aspx - Ordinance 32473 / City Secretary item 23-0833 (official, accessed 2026-09-05): https://citysecretary2.dallascityhall.com/resolutions/2023/06-14-23/23-0833.pdf - Ordinance 32482 / City Secretary item 23-0844 (official, accessed 2026-09-05): https://citysecretary2.dallascityhall.com/resolutions/2023/06-14-23/23-0844.pdf - June 14, 2023 Dallas City Council agenda and actions (official, accessed 2026-09-05): https://citysecretary2.dallascityhall.com/pdf/CC2023/061423AN.pdf - Dallas short-term-rental hotel occupancy tax guidance (official, accessed 2026-09-05): https://dallascityhall.com/departments/controllersoffice/DCH%20Documents/pdf/PDF-Short%20Term%20Rental.pdf - Current Dallas STR hotel occupancy tax page (official, accessed 2026-09-07): https://dallascityhall.com/departments/controllersoffice/Pages/short-term-rentals-hotel-occupancy-tax.aspx - Dallas Financial Transparency STR registration page (official, accessed 2026-09-07): https://dallascityhall.com/departments/budget/financialtransparency/Pages/Short-Term-Rentals.aspx - Texas Comptroller hotel occupancy tax (official, accessed 2026-09-05): https://comptroller.texas.gov/taxes/hotel/ - Dallas City Council minutes, March 4, 2026 (official, accessed 2026-09-05): https://citysecretary2.dallascityhall.com/pdf/CC2026/030426MIN.pdf - Texas Comptroller HOT FAQs — conditional permanent-resident exemption (official, accessed 2026-09-05): https://comptroller.texas.gov/taxes/hotel/faq.php - Fifth Court of Appeals — Dallas STR appeal docket (official, accessed 2026-09-07): https://search.txcourts.gov/Case.aspx?cn=05-23-01309-CV&coa=coa05 - Supreme Court of Texas — Dallas STR petition, case25-0748 (official, accessed 2026-09-07): https://search.txcourts.gov/Case.aspx?cn=25-0748&coa=cossup - Fifth Court of Appeals — July18,2025 rehearing opinion and judgment (official, accessed 2026-09-07): https://search.txcourts.gov/SearchMedia.aspx?MediaVersionID=a06d4cd8-a2e0-421c-b138-294446ffe28f&coa=coa05&DT=Opinion&MediaID=b278b829-6775-4623-81d3-fb65e56bc7cc - Dallas current code — Section 42B-1 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130564 - Dallas current code — Section 42B-4 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130585 - Dallas current code — Section 42B-5 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130591 - Dallas current code — Section 42B-6 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130601 - Dallas current code — Section 42B-7 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130628 - Dallas current code — Section 42B-8 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130634 - Dallas current code — Section 42B-9 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130640 - Dallas current code — Section 42B-10 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130652 - Dallas current code — Section 42B-11 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130661 - Dallas current code — Section 42B-12 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130667 - Dallas current code — Section 42B-13 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130685 - Dallas current code — Section 42B-14 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130696 - Dallas current code — Section 42B-15 (regime described as enjoined by City) (official, accessed 2026-09-07): https://codelibrary.amlegal.com/codes/dallas/latest/dallas_tx/0-0-0-130700 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Charleston, SC - Status: **HEAVILY REGULATED** - Last checked: 2026-07-17 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/charleston-sc/ ## Summary Charleston legalized short-term rentals (stays of 1-29 consecutive days) citywide in a tightly limited form under Ordinance 2018-043 (ratified April 10, 2018, effective 90 days later). In all residential areas the STR must be an accessory use at the record owner's primary residence: the owner must qualify as a 'Resident' (physically living there at least 183 days/year, 4% owner-occupied assessment ratio, voting address and driver's license at the property) and must be residing overnight on the property while STR guests are present, so non-owner-occupied whole-home rentals are prohibited everywhere except commercially zoned lots inside the Cannonborough-Elliotborough Short Term Rental (ST) Overlay Zone, where Commercial STR permits allow up to 9 investor-owned units per lot. Only one STR unit per property, max 4 adults (18+), one extra off-street parking space, $1M liability insurance, and permit number on every listing are required. Permits come from the zoning administrator after a 15-day public posting, cost $345 (zoning/application review fee effective Jan 1, 2024) plus fire review fees (~$105) and a business license ($64 base + $3.90 per $1,000 income), and must be renewed annually. Category 1 (Old and Historic District) additionally requires the building to be individually listed on the National Register; Category 2 (rest of the peninsula) requires a building 50+ years old; Category 3 covers off-peninsula areas. Violations are misdemeanors with each day a separate offense and lead to permit revocation (no new permit for 24 months). Lodging taxes total 14% in the Charleston County portion of the city. A city proposal to replace the 4-adult cap with fire-marshal-set occupancy limited to 8 guests was deferred by the Planning Commission on July 15, 2026, and state preemption/tax bills (H.3861, H.3876, S.442) were pending in the 2025-2026 session as of July 17, 2026. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Yes - Guest cap: 4 guests - Rules apply to stays under: 30 days Notes: Sec. 54-120 defines an STR as sleeping accommodations for 1-29 consecutive days; 30+ day rentals are outside the ordinance. Residential STRs (Sec. 54-208, 54-208.1/.2/.3) require the record owner to be a 'Resident' (>=183 days/year at the property, 4% homeowner assessment ratio, legal voting address and driver's license there; single/dual-member LLCs may qualify with sworn statement) and to be 'residing overnight on the property while Residential STR guests are present' (Sec. 54-208(b)(1)). Max 4 adults (18 and older) per STR; only 1 STR unit per property. Non-owner-occupied ('Commercial') STRs are prohibited except on commercially zoned lots (CT, LB, GB, UC, MU-1, MU-1/WH, MU-2, MU-2/WH districts) entirely within the Cannonborough-Elliotborough ST Overlay Zone (Sec. 54-227), max 9 units per lot (10+ requires Sec. 54-220 accommodations-use approval); affordable/workforce housing units may not be converted. Sec. 54-204.3 makes it unlawful to advertise or rent any accommodations use in any base zoning district without city approval. Category 1 (Old and Historic District) requires the STR to be in a structure individually listed on the National Register of Historic Places; Category 2 (peninsula outside O&H District and overlay) requires a building constructed 50+ years ago; Category 3 (off-peninsula) has no building-age test. All categories require 1 additional off-street parking space and no applicant with a permit revoked in the prior 24 months. ## Requirements ### Residential Short Term Rental Permit (Category 1, 2, or 3) (permit) - Authority: City of Charleston Zoning Division / Zoning Administrator (Dept. of Planning, Preservation & Sustainability) - Cost: $345 zoning and application review fee (effective Jan 1, 2024; was $200) - Renewal: Annual; permit valid 1 year from issuance and must be renewed by the original date of issuance with a recertification application and fee - Official source: https://www.charleston-sc.gov/1855/Applicable-Fees - Notes: Ordinance 2018-043 / Sec. 54-208, 54-208.1-.3: notarized application with floor plans, site plan showing STR unit and required off-street parking, photos, and signed acknowledgment; 15-consecutive-day notice posted on the property, then 5 business days for appeals before issuance. Operational rules (Sec. 54-208(b)): owner residing overnight during rentals, no STR signage, guest register with names/addresses/phones/dates, permit number on all listings (Airbnb, VRBO/Homeaway, FlipKey, etc.), rental packet and posted permit/rules in the unit, only one STR unit rented/listed per property. Permit states max number of guests. See also https://www.charleston-sc.gov/1840/Short-Term-Rental-Permit-Information and the ordinance PDF https://www.charleston-sc.gov/DocumentCenter/View/18216 ### Commercial Short Term Rental Permit (ST Overlay Zone only) (permit) - Authority: City of Charleston Zoning Division / Zoning Administrator - Cost: $345 zoning and application review fee (city STR fee page does not distinguish residential vs. commercial applications) - Renewal: Annual; valid 1 year, renewable with notarized recertification and application fee (Sec. 54-227(b)(8)) - Official source: https://www.charleston-sc.gov/DocumentCenter/View/18216 - Notes: Sec. 54-227: only for conversion of an existing conforming/legal nonconforming dwelling unit on a commercially zoned lot (CT, LB, GB, UC, MU-1, MU-1/WH, MU-2, MU-2/WH) entirely within the Cannonborough-Elliotborough ST Overlay Zone. No owner-occupancy requirement; rented to one family at a time, max 4 unrelated people, 1-29 days; max 9 STR units per lot; unit may not be a designated affordable/workforce housing unit; no exterior signs; no new construction of Commercial STRs; no additional parking required for converted units. Bed and Breakfast permits (1-10 units, resident owner 183+ days/year) also available only within the overlay. ### Fire inspection and plan review (inspection) - Authority: City of Charleston Fire Marshal - Cost: $40 application fee + $32.61 plan review fee + $32.61 inspection fee, collected when the permit is received - Official source: https://www.charleston-sc.gov/1855/Applicable-Fees - Notes: Listed on the city's STR Applicable Fees page as of 2026. (The city's 2021 FAQ PDF gave an older breakdown of $40 base + $32.21 plan review + $32.61 per floor; the current fees page controls.) ### City of Charleston business license (license) - Authority: City of Charleston Revenue Collections - Cost: $64 base fee plus $3.90 per additional $1,000 of expected income - Renewal: Annual; business licenses expire December 31 - Official source: https://www.charleston-sc.gov/1855/Applicable-Fees - Notes: Required in all cases per Sec. 54-208(b)(6) (compliance with all business license and revenue collection laws of the city, applicable county, and state). Renewal cycle per city STR FAQ (https://www.charleston-sc.gov/DocumentCenter/View/30035/FAQs-for-STR-083121). ### General liability insurance (insurance) - Authority: City of Charleston (Zoning Ordinance Sec. 54-208(b)(4)) - Cost: not verified - Renewal: Must be kept in full force at all times the STR is operated - Official source: https://www.charleston-sc.gov/DocumentCenter/View/18216 - Notes: Record owner must maintain a general liability policy with a company authorized to do business in South Carolina insuring against personal injury (including death) and property damage with limits of no less than $1,000,000.00 per occurrence. ## Taxes - **South Carolina sales tax**: 5% — applies to Rental charges for accommodations furnished for less than 90 consecutive days; platform collects: yes. Source: https://dor.sc.gov/tax/accommodations - **South Carolina state accommodations tax**: 2% — applies to Rental charges for accommodations furnished for less than 90 consecutive days; SCDOR states that when an online travel company books and accepts payment, it is responsible for the tax on the full booking amount; platform collects: yes. Source: https://dor.sc.gov/tax/accommodations - **Local sales taxes remitted with the state return (Charleston County portion of the city)**: 3% total (1% local option sales tax + 1% county transportation tax + 1% school district/education tax); Berkeley County portion also totals 3% in these local sales taxes per the city's table — applies to Accommodations rentals, per the City of Charleston's STR accommodations tax breakdown; platform collects: not verified. Source: https://www.charleston-sc.gov/2339/Accommodations-Tax-for-STRs - **Charleston County local accommodations tax**: 2% (applies to city properties located in Charleston County; not applied to the Berkeley County portion of the city) — applies to Short-term accommodations rentals; owner is ultimately responsible for remitting to the county; platform collects: not verified. Source: https://www.charleston-sc.gov/2339/Accommodations-Tax-for-STRs - **City of Charleston local accommodations tax**: 2% — applies to Short-term accommodations rentals citywide; total lodging tax burden 14% in the Charleston County portion of the city, 12% in the Berkeley County portion. City warns that not all online marketplaces collect and remit the local accommodations tax — some only remit the state-imposed accommodations tax — and the property owner remains ultimately responsible; platform collects: not verified. Source: https://www.charleston-sc.gov/2339/Accommodations-Tax-for-STRs ## Enforcement - Penalties: Sec. 54-208(e) (and parallel Sec. 54-227(d)): operating, expanding, or advertising an STR/B&B/accommodations use without complying with the ordinance, advertising without displaying the permit number, or holding out more occupants or units than permitted is a violation; 'a violation of this Chapter is a misdemeanor punishable by a fine and/or incarceration' and 'each day... is considered a separate offense.' Any violation entitles the zoning administrator to revoke the permit; per the city's STR FAQ, three findings of guilt in Livability Court result in revocation, listing additional units or an ineligible property triggers immediate revocation, and a revoked permit cannot be reestablished for 24 months. A permit is also revoked if the use fails to meet requirements or is discontinued for 12+ months (Sec. 54-227(d)(2)). For accommodations tax: the city FAQ states state law allows a civil penalty of not less than $500 nor more than $2,000 for each seven days the property was rented without collecting/remitting the tax. Exact dollar amounts of the misdemeanor fines are not specified in the ordinance (see needs_review). Complaints go to the Livability Department (843-805-3226). - Platform liability: The ordinance reaches owners, agents, and managers who advertise or 'submit for advertising or marketing' noncompliant listings (Sec. 54-208(e)(1)(c)-(f)), and the city's official FAQ states the regulations allow enforcement avenues against 'listing companies'; no separate platform penalty schedule is codified. - Notes: City has dedicated STR enforcement staff and monitoring technology per the official FAQ; enforcement page: https://www.charleston-sc.gov/1846/Short-Term-Rental-Enforcement; ordinance: https://www.charleston-sc.gov/DocumentCenter/View/18216; FAQ: https://www.charleston-sc.gov/DocumentCenter/View/30035/FAQs-for-STR-083121 ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - First major overhaul of the city's STR ordinance since 2018: proposal would scrap the 4-unrelated-adult occupancy limit and have the Charleston Fire Marshal set occupancy by bedroom size, capped at 8 guests regardless of home size. Planning Commission deferred action on July 15, 2026; a revised proposal must get a Planning Commission recommendation before City Council first reading. (Proposed, 2026-07-15) — https://www.live5news.com/2026/07/16/city-charleston-short-term-rental-ordinance-change-deferred/ - SC H.3861 (2025-2026 session): would prohibit municipalities/counties from enacting or enforcing ordinances that ban short-term rentals (defined as fewer than 29 consecutive days), with penalties including withholding State Aid to Subdivisions distributions. Introduced and referred to House Committee on Medical, Military, Public and Municipal Affairs on Jan 30, 2025; no further action recorded. (Proposed, 2025-01-30) — https://www.scstatehouse.gov/sess126_2025-2026/bills/3861.htm - SC H.3876 (2025-2026 session): requires accommodations intermediaries (booking platforms) to collect and remit state and local accommodations taxes, with an option for contracted professional property management companies to be designated merchant of record. Passed House 66-38 on May 8, 2025; Senate Finance Committee reported favorable with amendment May 5, 2026; still residing in the Senate. (Proposed, 2026-05-05) — https://www.scstatehouse.gov/sess126_2025-2026/bills/3876.htm - SC S.442 (2025-2026 session): statewide STR framework affirming local authority to permit/restrict/prohibit STRs while requiring $1M liability insurance, business licenses, and a local representative, and removing the under-6-bedroom owner-occupied accommodations tax exemption. Introduced and referred to Senate Judiciary March 11, 2025; no action since a scrivener's correction March 19, 2025. (Proposed, 2025-03-11) — https://www.scstatehouse.gov/sess126_2025-2026/bills/442.htm ## Unresolved research items - Municode codified text bot-walled: https://library.municode.com/sc/charleston/codes/zoning (including the Sec. 54-208 and Sec. 54-227 node URLs) returned HTTP 403 to non-browser fetchers. All ordinance-text claims were instead verified against the city's posted Ordinance 2018-043 PDF (DocumentCenter/View/18216). A reviewer with a headless browser should check the current codified Sec. 54-208/54-208.1-.3/54-227 on Municode for any post-2018 codification amendments not reflected in that PDF (none surfaced in news searches through July 2026 other than the still-pending occupancy overhaul deferred 2026-07-15). - Misdemeanor fine amounts: Sec. 54-208(e)(2) says violations are 'a misdemeanor punishable by a fine and/or incarceration' with each day a separate offense, but states no dollar amounts; the specific Livability Court fine schedule (commonly reported in news as up to ~$1,087.50 per offense under SC municipal court limits) could not be verified on an official source fetched during this task, so no dollar figure is asserted for zoning violations. - Effective date discrepancy: the ordinance (Section 17) is effective 90 days after its April 10, 2018 ratification (= approx. July 9, 2018), while city web copy quoted in search results says it 'took effect on July 10th, 2018.' Summary uses the ratification date plus the 90-day provision. - Commercial STR permit fee: the city's Applicable Fees page lists a single $345 STR zoning/application review fee without distinguishing residential Category 1-3 from Commercial STR applications; the $345 figure is applied to both with that caveat. - Fire fee discrepancy across official sources: the current Applicable Fees page says $40 application + $32.61 plan review + $32.61 inspection, while the city's 2021 FAQ page/PDF said $40 base + $32.21 plan review + $32.61 per floor. The current fees page (which states fees effective Jan 1, 2024) was used. - Platform tax collection specifics: SCDOR's page makes online travel companies responsible for accommodations tax on bookings they process (so state 7% is marked platform-collected), but the city's official page warns 'not all of these entities collect and remit the local accommodations tax on your behalf.' Whether Airbnb/Vrbo currently remit the City of Charleston 2% and Charleston County 2% local accommodations taxes could not be verified on any official page fetched, so collectedByPlatform is null for local taxes. - max_guests is stated as 4 because the ordinance caps occupancy at four adults (18+); it does not expressly cap the number of children, and the pending 2026 amendment would replace this with a bedroom-based limit capped at 8 guests. - The lead about Board of Zoning Appeals approval was checked: under Ordinance 2018-043 the zoning administrator (not the BZA) issues Category 1-3 and Commercial STR permits after a 15-day posting; BZA-Zoning approval under Sec. 54-110 applies only to changes to legal nonconforming B&B/STR uses per the city FAQ. ## Sources - Ordinance 2018-043 — Short Term Rental and Bed and Breakfast regulations (as amended), City of Charleston (PDF) (official, accessed 2026-07-17): https://www.charleston-sc.gov/DocumentCenter/View/18216 - Short Term Rentals Frequently Asked Questions (City of Charleston PDF) (official, accessed 2026-07-17): https://www.charleston-sc.gov/DocumentCenter/View/30035/FAQs-for-STR-083121 - Short Term Rental Permit Information — City of Charleston (official, accessed 2026-07-17): https://www.charleston-sc.gov/1840/Short-Term-Rental-Permit-Information - Short Term Rental Ordinance — City of Charleston (official, accessed 2026-07-17): https://www.charleston-sc.gov/2529/Short-Term-Rental-Ordinance - Short Term Rental Categories (Category Criteria) — City of Charleston (official, accessed 2026-07-17): https://www.charleston-sc.gov/2316/Category-Criteria - Applicable Fees — City of Charleston STR (official, accessed 2026-07-17): https://www.charleston-sc.gov/1855/Applicable-Fees - FAQs & Other Info — City of Charleston STR (official, accessed 2026-07-17): https://www.charleston-sc.gov/2317/FAQs - Short Term Rental Enforcement — City of Charleston (official, accessed 2026-07-17): https://www.charleston-sc.gov/1846/Short-Term-Rental-Enforcement - Accommodations Tax for Short Term Residential Rentals — City of Charleston (official, accessed 2026-07-17): https://www.charleston-sc.gov/2339/Accommodations-Tax-for-STRs - Accommodations Tax — South Carolina Department of Revenue (official, accessed 2026-07-17): https://dor.sc.gov/tax/accommodations - 2025-2026 Bill 3861: Short-term rentals — SC Legislature Online (official, accessed 2026-07-17): https://www.scstatehouse.gov/sess126_2025-2026/bills/3861.htm - 2025-2026 Bill 3876: Accommodations — SC Legislature Online (official, accessed 2026-07-17): https://www.scstatehouse.gov/sess126_2025-2026/bills/3876.htm - 2025-2026 Bill 442: Short Term Rentals — SC Legislature Online (official, accessed 2026-07-17): https://www.scstatehouse.gov/sess126_2025-2026/bills/442.htm - City of Charleston short-term rental ordinance change deferred — Live 5 News (July 16, 2026) (news, accessed 2026-07-17): https://www.live5news.com/2026/07/16/city-charleston-short-term-rental-ordinance-change-deferred/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Savannah, GA - Status: **HEAVILY REGULATED** - Last checked: 2026-09-22 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/savannah-ga/ ## Summary Savannah licenses whole-dwelling short-term vacation rentals of 30 consecutive days or less within its STVR Overlay District—covering the Downtown, Victorian, and Streetcar local historic districts—and its zoning table also lists STVRs as limited uses in A-1, B-L, B-N and B-C. Official City pages disagree about outside-overlay eligibility; obtain written zoning confirmation before relying on those permissions. A certificate is required before operation and costs $400 initially and $250 annually; a city business tax certificate is also required. Every listed ward in the Downtown and Victorian districts is currently at its 20% cap for non-owner-occupied residential parcels, so new applicants there must join a first-come waiting list; owner-occupied parcels and qualifying grandfathered certificates receive specified cap treatment. Streetcar TN-2 properties require at least two dwelling units and full-time owner occupancy in the primary unit. Whole-home STVR duties include insurance evidencing STVR use, a 24-hour local natural-person agent who must appear within two hours after City notification of use or occupancy issues, neighbor notice, code compliance, and listing/posting disclosures. Hosted lodging is regulated separately: a homestay is an owner-occupied dwelling renting one bedroom to no more than two adults; bed-and-breakfasts and inns have distinct room-count, occupancy, zoning, and management rules. Guests are subject to Savannah's 8% hotel/motel excise tax, a 7% Georgia and Chatham County combined sales/use tax for July 1 through September 30, 2026, and Georgia's $5-per-night hotel-motel fee. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: none verified - Rules apply to stays under: 31 days Notes: Savannah defines an STVR as an entire residential dwelling rented for no more than 30 consecutive days; hosted room rentals are separate lodging uses. A bed-and-breakfast homestay is an owner-occupied dwelling renting no more than one code-compliant bedroom to no more than two adult transient guests. A bed-and-breakfast is an owner-occupied single-family dwelling with two to five guest bedrooms, except that TN-2 allows no more than four by right and up to six with a special-use permit. An inn has six to 15 guest rooms and must be owner-occupied or provide 24-hour, seven-day onsite staff. Meals at all three hosted categories are limited to registered guests; an inn's public restaurant, bar, or event space is a separate principal use. These hosted categories require parcel-specific zoning and general business approvals and must not be assumed to follow the whole-home STVR certificate, local-agent, ward-cap or fine provisions described here; confirm the City's classification of the proposed operation. Whole-home STVRs are allowed within the Downtown, Victorian, and Streetcar overlay and, according to one City program page, in B-C, B-N, B-L, and A-1 outside it. However, the City's regulations page expressly limits STVRs to the overlay. The current principal-use table supports STVR limited uses in A-1, B-L, B-N and B-C, subject to sections 8.4.37 and 7.5. The contradictory webpage remains a reason to obtain written zoning confirmation, including historical zoning and parcel-specific conditions. Downtown and Victorian non-owner-occupied parcels are capped at 20% per ward, while owner-occupied parcels are exempt. All currently listed wards are capped. Streetcar TN-2 eligibility requires at least two units on the parcel and owner occupancy of the primary unit. Section 8.4.37 limits occupancy to four adults for units with up to two bedrooms and two adults per bedroom for units with at least three bedrooms; the overlay text dates that formula to certificates issued after September 28, 2017. The applicable limit for an older certificate therefore needs confirmation. The TN-2 use standard also limits STVR use to one dwelling per parcel with the principal dwelling owner-occupied. No single guest limit covers every category. Certificates are not transferable. A qualifying transferee of a grandfathered pre-September-28, 2017 property may reapply within six months without cap denial. Primary-residence requirements depend on the category, so the scalar remains null. Cap protection also includes qualifying applications filed before September 28, 2017, not only certificates already issued then. Grandfathered non-owner-occupied parcels still count toward the ward percentage. Overlay rules prohibit exterior changes or visible evidence of STVR business. The Streetcar code retains an additional two-adults-per-bedroom-plus-two formula, while the City explainer omits the post-2017 date qualifier; the applicable occupancy limit for an older certificate needs City confirmation. The City's undated application guidance excludes business-entity ownership from the owner-occupied category and requires primary-domicile documentation. Chapter 11 accepts the specified homestead evidence or a sworn affidavit with two listed residency documents. ## Requirements ### Short-Term Vacation Rental Certificate (permit) - Authority: City of Savannah Planning and Urban Design - Cost: $400 new application; $250 annual renewal, nonrefundable - Renewal: Expires one year after issuance; renew within the preceding 30 days - Official source: https://www.savannahga.gov/2332/STVR-Application-Process - Notes: Apply before operating, with sworn owner/entity and agent information, parking details, code-compliance form, ownership and insurance evidence, agent certification and exemplar rental agreement. Publish the certificate number and agreement in every advertisement/listing. Post the agreement and a legible certificate showing agent contacts, BTC number, maximum occupants and vehicles. A condominium declaration must permit rentals under 30 days or contain no prohibition; separate board authorization is not stated as a universal requirement. ### Business Tax Certificate (license) - Authority: City of Savannah Revenue Department - Cost: not verified - Renewal: Calendar year; expires December 31. Annual return due January 31; ordinance sets payment within 30 days after January 1. - Official source: https://www.savannahga.gov/2332/STVR-Application-Process - Notes: After STVR application approval, obtain the BTC and forward a copy before the STVR certificate issues. Exact occupation-tax amount depends on the current revenue ordinance and business facts and is not stated as a single scalar. The STVR-specific approval sequence still requires the BTC before certificate issuance; the general new-business tax payment period is not permission to operate without it. ### 24-hour local STVR agent (other) - Authority: City of Savannah - Cost: not verified - Renewal: Designate with application; report changes within five business days - Official source: https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=3517 - Notes: The owner may act as agent; an alternative agent must be a natural person over age 18. The agent must be reachable at all times and customarily present in Savannah for business, appear on-site within two hours after City notification about use or occupancy, accept violation notices and monitor compliance. Two or more failures to appear timely for violation complaints may trigger penalties. Only one agent may be designated at a time; changes require written notice and updated contact information. ### Insurance evidencing STVR use (insurance) - Authority: City of Savannah - Cost: not verified - Renewal: Submit with initial and renewal applications - Official source: https://www.savannahga.gov/2327/STVR-Regulations - Notes: Initial and renewal insurance evidence must identify STVR use of the property. Minimum limits and policy terms remain unverified. ### Code compliance and neighbor notice (other) - Authority: City of Savannah - Cost: not verified - Renewal: Sworn compliance form with applications; neighbor notice before initial certificate - Official source: https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=3517 - Notes: Maintain and regularly inspect the unit for zoning, building, health and life-safety compliance; no occupancy while in violation. Before initial certification, notify adjacent owners of record and give the City proof. The notice must identify the address, parking, occupancy, rental agreement, owner and agent contacts. The rental agreement covers legal/noise compliance, nonassignment, occupancy/parking and violation consequences. ### Lodging tax registration and returns (registration) - Authority: Savannah Revenue Department and Georgia Department of Revenue - Cost: not verified - Renewal: City lodging tax and state hotel-motel fee: monthly, due by the following month's 20th - Official source: https://dor.georgia.gov/state-hotel-motel-faq - Notes: For the state hotel-motel fee, register the required sales-tax and fee accounts in Georgia Tax Center; file electronically every month, including zero months. A qualifying marketplace innkeeper handles the fee on facilitated bookings. This does not prove collection by every platform or resolve the host's residual filing duties. Savannah requires its separate monthly lodging-tax return; retain supporting records for City examination. Confirm exemptions separately for each tax. ### Hosted lodging classification and business approvals (other) - Authority: City of Savannah Planning and Urban Design and Revenue Department - Cost: not verified - Official source: https://www.savannahga.gov/1648/Additional-Info-for-Specific-Business-Us - Notes: For a homestay, bed-and-breakfast, or inn, obtain Business Location Approval to confirm the use is allowed in the parcel's zoning district and that the structure meets applicable building and fire codes, then obtain the generally required Business Tax Certificate. A change of use or construction may also require permits and a certificate of occupancy. Homestays allow one code-compliant guest bedroom and two adults. Bed-and-breakfast occupancy is limited by the Fire Code; TN-2 allows up to four guestrooms, or up to six with a special-use permit. Inn occupancy is limited by the Fire Code, and an inn outside D-C, D-CBD, D-W, D-X, and B-M generally must front a collector or arterial unless it predates the zoning ordinance. The City says tourist accommodations, including bed-and-breakfasts, require Chatham County Health Department permitting; food service and pools/spas have separate health-permit categories. Confirm the proposed operation's classification and current county requirements. Alcohol sales require separate review under §8.7.24 and the alcohol-density overlay; inn status is not an alcohol authorization. No separate City homestay permit, homestay fee, or homestay renewal cycle was established by the reviewed sources. ## Taxes - **Savannah Hotel/Motel Excise Tax**: 8% — applies to Taxable accommodation charges; charged for the first 30 continuous days, not day 31 onward. Article E provides documented casualty-displacement, governmental and diplomatic exemptions.; platform collects: not verified. Source: https://www.savannahga.gov/2328/Local-State-Taxes - **Georgia state and Chatham County local sales and use tax**: 7% combined for July 1 through September 30, 2026 — applies to Taxable short-term lodging charges sourced to Savannah; qualifying marketplace facilitators must collect and remit on facilitated taxable sales; platform collects: not verified. Source: https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download - **Georgia State Hotel-Motel Fee**: $5 per night per accommodation — applies to Each night through day 30; no fee beginning when uninterrupted occupancy qualifies as a 31-or-more-day extended stay; platform collects: not verified. Source: https://dor.georgia.gov/state-hotel-motel-faq ## Enforcement - Penalties: Current Chapter 11 sets nonwaivable fines of $500 for a first violation, $750 for a second within the preceding 12 months and $1,000 for a third within that period, alongside other remedies. Three property code violations within 12 consecutive months require revocation of pending certificates and a 12-month application bar. False application information can cause suspension, revocation, penalties or future denial. After a qualifying zoning/building/health/life-safety violation finding, compliance must be demonstrated before certification. Certificate revocation, suspension or denial may be appealed in writing to the city manager within 30 calendar days; a timely appeal stays that certificate action, not every enforcement remedy. The appeal is considered within 30 days unless otherwise agreed in writing, with counsel, evidence and cross-examination rights. - Platform liability: not verified - Notes: Savannah provides a 24-hour complaint hotline and online complaint/public-certificate portals. The city tax page directs STVR operators to remit local hotel/motel tax by the twentieth of the following month but does not say whether platforms remit it; platform treatment of the city 8% tax remains unresolved. ## Unresolved research items - Whether Airbnb/Vrbo collect and remit Savannah's 8% hotel/motel excise tax remains unresolved: the current city page directs STVR operators to remit and is silent on platform treatment. Do not infer local-excise collection from Georgia sales-tax or state-fee marketplace rules. - The current zoning table lists STVRs as limited uses in A-1, B-L, B-N and B-C, consistent with one City program page but contrary to the regulations page's overlay-only sentence. The table's 44 columns and the STVR row were read with empty cells preserved. Sections 8.4.37 and 7.5 still apply. Obtain written parcel-specific zoning confirmation, including historical zoning, ward location, parking and nonconforming status; the City lists a $50 request fee. - The Georgia DOR current-quarter chart confirms a 7% combined rate for Chatham County for July 1 through September 30, 2026; the rate must be rechecked against the applicable quarterly chart after September 30, 2026. - Georgia law requires qualifying marketplace facilitators and marketplace innkeepers to collect the sales tax and state hotel-motel fee. Airbnb's current Georgia help page additionally says it collects state/local sales tax, the $5 fee, and all local lodging taxes on Georgia bookings, but no equivalent current Vrbo source was located; all three collectedByPlatform fields remain null because actual collection cannot be generalized across platforms. - Business tax certificate amount is fact-dependent under the 2026 Revenue Ordinance and was not reduced to a supported single fee; cost remains null. - No official source reviewed established an STR-specific platform-liability rule; enforcement.platform_liability remains null. - No comprehensive official source was located regarding private HOA, condominium, mortgage, or lease restrictions beyond the application requirement to supply the condominium declaration. - The July 2026 Chatham County moratorium concerned county approvals outside Savannah city limits and is excluded from City of Savannah pending_changes; verify parcel jurisdiction near the boundary. - No authoritative statewide Georgia STR-preemption provision was identified; the absence of preemption is not asserted as a positive legal claim. - Primary-residence requirements vary by lodging category; the scalar is null rather than falsely stating that residence is never required. Hosted-room parcel zoning, any construction/change-of-use approvals, Chatham County Health permitting, and tax treatment require property- and operation-specific confirmation. - Insurance proof identifying STVR use is required, but current minimum coverage limits and policy terms remain unverified. - Current litigation and enactments not yet incorporated into the posted code remain unverified; an empty pending_changes list is not a finding that none exist. - Confirm older-certificate occupancy: §8.4.37 states the four-adults/up-to-two-bedrooms and two-adults-per-bedroom/three-plus formula without a date qualifier, while overlay sections 7.5.4–6 qualify new certificates after September 28, 2017 and Streetcar retains an older two-per-bedroom-plus-two provision. - Lodging-tax exemption eligibility, taxable ancillary charges, marketplace reconciliation and residual host filing duties require booking-specific confirmation; no universal platform-registration waiver is asserted. ## Sources - Savannah STVR Regulations (official, accessed 2026-09-22): https://www.savannahga.gov/2327/STVR-Regulations - Savannah STVR Application Process (official, accessed 2026-09-21): https://www.savannahga.gov/2332/STVR-Application-Process - Savannah STVR main page (official, accessed 2026-09-08): https://www.savannahga.gov/1476/Short-Term-Vacation-Rentals - Savannah STVR main page with outside-overlay zoning list (official, accessed 2026-09-22): https://www.savannahga.gov/3943/Short-Term-Vacation-Rentals - Savannah Local and State Taxes (official, accessed 2026-09-21): https://www.savannahga.gov/2328/Local-State-Taxes - Savannah Code Chapter 11 STVR (official, accessed 2026-09-08): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?pn=0&ajax=0&secid=3517 - Savannah Zoning Ordinance §7.5 STVR Overlay (official, accessed 2026-09-08): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?pn=0&ajax=0&secid=5506 - Savannah STVR renewal and eligibility guidance (undated) (official, accessed 2026-09-22): https://www.savannahga.gov/DocumentCenter/View/30579 - Savannah 2026 Revenue Ordinance (official, accessed 2026-09-21): https://www.savannahga.gov/DocumentCenter/View/36248/2026-Revenue-Ordinance - Georgia Marketplace Facilitators (official, accessed 2026-09-08): https://dor.georgia.gov/marketplace-facilitators - Georgia Sales and Use Tax Rate Chart, July 1–September 30, 2026 (official, accessed 2026-09-22): https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download - Georgia State Hotel-Motel Fee FAQ (official, accessed 2026-09-21): https://dor.georgia.gov/state-hotel-motel-faq - Georgia FET-2021-01 Hotel-Motel Fee (official, accessed 2026-09-08): https://dor.georgia.gov/document/document/fet-2021-01-state-hotel-motel-fee-2021/download - Savannah current Chapter11: full code text (official, accessed 2026-09-21): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=3517 - Savannah current zoning section7.5: full overlay text (official, accessed 2026-09-21): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=5506 - Savannah Zoning Definition — Bed and Breakfast Homestay (official, accessed 2026-09-21): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=5979 - Savannah Zoning Definition — Bed and Breakfast (official, accessed 2026-09-22): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=5980 - Savannah Zoning Definition — Inn (official, accessed 2026-09-22): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=6110 - Savannah Zoning Use Standards §§8.4.33–8.4.35 (official, accessed 2026-09-22): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=5670 - Savannah Business Approval — Specific Uses (official, accessed 2026-09-22): https://www.savannahga.gov/1648/Additional-Info-for-Specific-Business-Us - Savannah principal-use table, §5.4 (official, accessed 2026-09-22): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=5319 - Savannah STVR use standards, §8.4.37 (official, accessed 2026-09-22): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=5673 - Savannah accessory alcohol sales, §8.7.24 (official, accessed 2026-09-22): https://online.encodeplus.com/regs/savannah-ga/doc-view.aspx?ajax=0&secid=5729 - Savannah: Chatham County Health Department permits (official, accessed 2026-09-22): https://www.savannahga.gov/1710/Chatham-County-Health-Department-Permits --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Asheville, NC - Status: **MOST UNHOSTED RENTALS RESTRICTED** - Last checked: 2026-07-17 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/asheville-nc/ ## Summary Asheville bans whole-home short-term rentals in nearly the entire city: a 'short-term vacation rental' (an entire dwelling unit rented for less than one month, UDO Sec. 7-2-5) is a Lodging use permitted only in the Resort zoning district, per the city's own compliance and permit pages (verified 2026-07-17). The only path for renting in residential zones is a 'homestay' — up to two guest rooms inside the operator's one-and-only primary, full-time residence, with the operator physically present overnight during every stay (UDO Sec. 7-16-1(c)(9)). A homestay requires a city permit ($200 plus a 6% technology fee per the FY Fees & Charges Manual), two proofs of residency, annual review and inspection, liability insurance, one homestay per lot and one permit per person/household/entity; new homestays may not be in detached accessory structures (pre-Dec-14-2021 permits grandfathered). Illegal whole-home rentals and unlawful homestay operation draw a $500-per-day civil penalty (UDO Sec. 7-18-2(b)(1)c). Lodging taxes total 13%: 7.00% combined NC sales tax in Buncombe County (4.75% state + 2.25% local, NCDOR chart effective 2026-07-01) plus Buncombe County's 6% occupancy tax, filed monthly by the 20th; stays of 90+ continuous days are exempt from both. A state preemption bill (SB 291, 2025-26 session) that would bar STR bans has sat in Senate Rules since 2025-03-17. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Yes - Guest cap: none verified - Rules apply to stays under: 30 days Notes: UDO Sec. 7-2-5 (fetched 2026-07-17): 'Homestay means a lodging use that occurs within a private, resident occupied dwelling unit, and where up to two guest rooms are provided to transients for compensation for periods less than 30 days...'; 'Short-term vacation rental means a dwelling unit with up to six guest rooms that is used and/or advertised through an online platform, or other media, for transient occupancy for a period of less than one month'; any dwelling unit rented for intervals of less than one month is a 'Lodging' use. City of Asheville official pages state STVRs (whole-unit rentals <1 month) 'are only permitted in the resort zoning district' — everywhere else, including all residential districts, whole-home STRs are unlawful. Homestays are allowed in districts per the Table of Permitted Uses (Sec. 7-8-1(d)) subject to Sec. 7-16-1(c)(9): operator must be 18+, a full-time resident whose ONLY primary residence is the dwelling, and must be at the property overnight during every homestay stay (temporary daytime absences for shopping/work/class allowed; being away on vacation/travel is a violation); max two guest rooms (no numeric overnight-guest cap found); one homestay per lot/parcel; one permit per person, immediate household, LLC, corporation, trust or entity (>5% ownership counts); no new homestays in detached accessory structures (permits issued before 2021-12-14 grandfathered per Sec. 7-17-3); no signage; no activities other than lodging; no additional off-street parking required; non-conforming properties eligible (Sec. 7-16-1(a)(1) waived). NC Vacation Rental Act (G.S. Ch. 42A) governs rental agreements/deposits/expedited eviction for rentals <90 days but does not override city zoning. G.S. 160D-1207(c) bars NC cities from requiring permits/registration 'to lease or rent residential real property' — Asheville's homestay permit is structured as a zoning land-use permit under the UDO (see needs_review re: Schroeder preemption question). ## Requirements ### Homestay Permit (permit) - Authority: City of Asheville Development Services Department - Cost: $200 (Fees & Charges Manual, Development Services > Miscellaneous Permits: 'Homestay $200') plus 6% Technology Fee on upfront application fees - Renewal: Conflicting official sources: the UDO requires the homestay to be 'reviewed annually and inspected for compliance' (Sec. 7-16-1(c)(9)c) and the city permit page offers an 'annually renew' form, but the city's official Homestay FAQ states 'Homestay permits are valid for as long as you would like to maintain one' (layout changes require a permit amendment). See needs_review. - Official source: https://www.ashevillenc.gov/service/apply-for-a-homestay-permit/ - Notes: Required before renting 1-2 bedrooms for <30 days in an operator-occupied primary residence. Applicants 'must definitively affirm that they live at the property... and that they have only one primary, full-time residence' with a minimum of two proof-of-residency documents from an approved list (Sec. 7-16-1(c)(9)e); if the owner does not reside there, the full-time resident and owner apply as co-applicants (subsec. f); one homestay per lot (subsec. i); one permit per person/immediate household/LLC/corporation/trust (subsec. j); not allowed in detached accessory structures unless permitted before 2021-12-14 (subsec. k). Ordinance text verified at codelibrary.amlegal.com Sec. 7-16-1 (fetched 2026-07-17); fee verified in the City Fees & Charges Manual linked from https://www.ashevillenc.gov/department/finance/city-fees-and-charges/. ### Annual compliance review and inspection (inspection) - Authority: City of Asheville Development Services Department - Cost: not verified - Renewal: Annual - Official source: https://codelibrary.amlegal.com/codes/ashevillenc/latest/asheville_nc/0-0-0-8684 - Notes: UDO Sec. 7-16-1(c)(9)c: 'A permit is required for a homestay and the homestay must be reviewed annually and inspected for compliance with this subsection.' Subsec. p: the homestay area must comply with applicable building codes. Third-party guides describe this as a fire-safety inspection plus floor-plan sketch at application; that framing is not on the fetched city pages (see needs_review). ### Liability insurance covering homestay use and guests (insurance) - Authority: City of Asheville (UDO condition of homestay use) - Cost: not verified - Official source: https://codelibrary.amlegal.com/codes/ashevillenc/latest/asheville_nc/0-0-0-8684 - Notes: UDO Sec. 7-16-1(c)(9)n: 'The homestay owner or operator shall maintain liability insurance on the property, which covers the homestay use and homestay guests.' No minimum coverage amount is stated in the ordinance. ### Buncombe County occupancy tax account (Remitter Information Form) (registration) - Authority: Buncombe County Tax Department - Cost: not verified - Renewal: Monthly remittance due by the 20th of each month following the month the tax accrues - Official source: https://www.buncombenc.gov/619/Occupancy-Tax - Notes: New operators submit a Remitter Information Form to establish an occupancy-tax account, then file monthly. County page (fetched 2026-07-17) states the tax applies to 'rooms or houses rented by individuals through websites including, but not limited to, Airbnb, VRBO...'; taxes a platform verifiably collects and remits may be deducted from the host's own remittance. UDO Sec. 7-16-1(c)(9)o separately obligates homestay operators to pay applicable occupancy and sales taxes. ## Taxes - **Buncombe County Room Occupancy Tax**: 6% — applies to Gross receipts from rentals of rooms, lodging, or accommodations in Buncombe County (including Asheville), expressly including rentals via Airbnb/VRBO and similar sites; exempt: accommodations supplied to the same person for 90+ continuous days and nonprofit-furnished accommodations; platform collects: not verified. Source: https://www.buncombenc.gov/619/Occupancy-Tax - **NC State + local sales and use tax on accommodations (Buncombe County combined)**: 7.00% (4.75% state + 2.25% Buncombe local; NCDOR rate chart effective July 1, 2026) — applies to Gross receipts derived from rental of an accommodation, including facilitator/service fees (G.S. 105-164.4F(b)); exempt: private residence rented fewer than 15 days per calendar year UNLESS rented through an accommodation facilitator (105-164.4F(e)(1)), and stays of 90+ continuous days (105-164.4F(e)(2)); platform collects: yes. Source: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates ## Enforcement - Penalties: $500.00 per day civil penalty for 'a violation of any of the provisions of this chapter relating to the use of a residential structure for a Lodging use, including: 1) The renting or leasing of a dwelling unit for less than one month in districts which do not allow lodging facilities; and 2) The use of property as a homestay' (in violation of the homestay standards) — UDO Sec. 7-18-2(b)(1)c, fetched from codelibrary.amlegal.com 2026-07-17. Other UDO violations generally carry $100.00/day (Sec. 7-18-2(b)(1)), and the city may pursue civil recovery, criminal process (Sec. 7-18-4), and injunctive relief (Sec. 7-18-6) under G.S. 160A-175. - Platform liability: No city-level platform liability found. At the state level, an accommodation facilitator (e.g., Airbnb/Vrbo) that collects payment is the 'retailer' liable for reporting and remitting NC sales tax on the receipts it collects (G.S. 105-164.4F(b1)). - Notes: Enforcement is handled by the Development Services Compliance Division; violations are reported via the Asheville App (city page 'Homestays and Short Term Rental Violations', fetched 2026-07-17). Local news (WLOS) reports cease-and-desist letters followed by accumulating fines for illegal whole-home STRs. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - NC Senate Bill 291 'Regulation of Short-Term Rentals' (2025-26 session, primary sponsor Sen. Moffitt) would preempt local STR bans statewide — prohibiting cities from banning STRs, limiting rental nights, requiring the owner to stay on site, or classifying STRs as commercial use (would directly undercut Asheville's homestay-only regime); allows limited regulation (2 adults/bedroom, parking plan, 50-mile host/agent radius). Stalled: filed 2025-03-13, referred to Senate Rules and Operations 2025-03-17 with no further action as of 2026-07-17. (Proposed, 2025-03-17) — https://www.ncleg.gov/BillLookup/2025/S291 ## Unresolved research items - Homestay fee periodicity: the City Fees & Charges Manual lists 'Homestay $200' under Development Services Miscellaneous Permits (upfront fees subject to a 6% Technology Fee) but does not explicitly say the $200 recurs at each annual renewal; the ordinance mandates annual review/inspection and third-party guides describe $200/year. Confirm renewal billing with the Permit Application Center (828-259-5846). - Permit validity conflict between official city sources (reviewer-confirmed 2026-07-17): UDO Sec. 7-16-1(c)(9)c requires annual review/inspection and ashevillenc.gov's permit page links an 'annually renew' Jotform, but the city's official Homestay FAQ (Google Doc published from ashevillenc.gov) answers 'How long is my permit valid?' with 'Homestay permits are valid for as long as you would like to maintain one.' Most likely reading: the permit does not expire but is subject to annual compliance review; treat the renewal cadence as unsettled until the city clarifies. - Fire-safety inspection and floor-plan-sketch application items are asserted by third-party guides (rentpermitted.com, ashevillebroker.com); the fetched city pages confirm only 'reviewed annually and inspected for compliance' (UDO 7-16-1(c)(9)c) and building-code compliance (subsec. p). Application-packet specifics not verified against an official checklist. - Max overnight guest count: no numeric guest cap found in UDO homestay standards or definitions (cap is expressed as 'up to two guest rooms'); max_guests set to null. - STVR-permitted districts: two official city pages state STVRs 'are only permitted in the resort zoning district,' but the underlying Table of Permitted Uses (UDO Sec. 7-8-1(d)) was not itself pulled this session (large table page); a reviewer with a browser should confirm the table row and check for any conditional-zoning/lodging-district exceptions and grandfathered whole-unit STVRs. - Buncombe occupancy tax platform collection: the county page says the tax applies to Airbnb/VRBO rentals and that 'some online services will collect the Occupancy Tax at the time of the reservation' while others send collected tax to the owner to remit — Airbnb-specific collection for Buncombe is NOT confirmed on any official page fetched; collectedByPlatform left null. Hosts must verify per platform and remain the responsible remitter. - Schroeder v. City of Wilmington (NC Ct. App. 2022) — the claim that it struck Wilmington's STR registration under G.S. 160D-1207(c) while leaving zoning-based restrictions intact was NOT verified against the official opinion this session; only G.S. 160D-1207(c) itself was fetched. Asheville's homestay permit is framed as a zoning use permit in the UDO, but whether parts of it (e.g., the permit-to-rent element) are vulnerable under 160D-1207(c) is a legal question flagged for review, not stated as fact in this profile. - Bot-wall note: codelibrary.amlegal.com (Asheville's code host) returns 403/Cloudflare challenge to plain fetchers; all three code sections cited here were successfully retrieved via headless browser with a standard Chrome user agent (HTTP 200) on 2026-07-17, and quoted text comes from those fetches. - Occupancy tax rate trajectory: no evidence found on the county page of a pending rate increase above 6% (2023 state legislation reportedly changed the tourism/capital split, not the rate); not further investigated — worth a check of Buncombe TDA/General Assembly local bills before relying on rate stability. - Buncombe County (unincorporated) was considering STR zoning text amendments circa Jan 2024 (county planning memo found in discovery); that is a separate jurisdiction from the City of Asheville and was not researched here. - One vendor guide claims a separate '6% City of Asheville occupancy tax' — no such city tax was found on any official source; total lodging tax burden verified is 7% sales + 6% county occupancy = 13%. ## Sources - Apply for a homestay permit — City of Asheville (official, accessed 2026-07-17): https://www.ashevillenc.gov/service/apply-for-a-homestay-permit/ - Homestays and Short Term Rental Violations — City of Asheville Compliance Division (official, accessed 2026-07-17): https://www.ashevillenc.gov/department/development-services/compliance-division/homestays-and-short-term-rental-violations/ - Asheville Code of Ordinances (UDO) Sec. 7-16-1 — Uses by right, subject to special requirements (homestay standards at (c)(9)) (official, accessed 2026-07-17): https://codelibrary.amlegal.com/codes/ashevillenc/latest/asheville_nc/0-0-0-8684 - Asheville Code of Ordinances (UDO) Sec. 7-2-5 — Definitions (homestay, short-term vacation rental, lodging) (official, accessed 2026-07-17): https://codelibrary.amlegal.com/codes/ashevillenc/latest/asheville_nc/0-0-0-3157 - Asheville Code of Ordinances (UDO) Sec. 7-18-2 — Penalties for violations (official, accessed 2026-07-17): https://codelibrary.amlegal.com/codes/ashevillenc/latest/asheville_nc/0-0-0-9827 - City Fees and Charges — City of Asheville Finance Department (official, accessed 2026-07-17): https://www.ashevillenc.gov/department/finance/city-fees-and-charges/ - City of Asheville Fees and Charges Manual (current year, linked from city Finance page; Development Services Miscellaneous Permits: Homestay $200; 6% Technology Fee) (official, accessed 2026-07-17): https://docs.google.com/document/d/1jhyk3o46IPFBXJiyHPwEnoj1liWkpD0ocOjU-aRRS3Y/edit - Occupancy Tax — Buncombe County, NC (official, accessed 2026-07-17): https://www.buncombenc.gov/619/Occupancy-Tax - Rentals of Accommodations — NCDOR (official, accessed 2026-07-17): https://www.ncdor.gov/taxes-forms/sales-and-use-tax/rentals-accommodations - Current Sales and Use Tax Rates (effective July 1, 2026) — NCDOR (Buncombe: 7%) (official, accessed 2026-07-17): https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates - G.S. 105-164.4F Accommodation rentals (facilitator as retailer; exemptions) (official, accessed 2026-07-17): https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-164.4F.pdf - G.S. 160D-1207 Rental property inspections/registration limits (official, accessed 2026-07-17): https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_160D/GS_160D-1207.html - NC General Statutes Chapter 42A — Vacation Rental Act (official, accessed 2026-07-17): https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByChapter/Chapter_42A.html - Senate Bill 291 (2025-2026 Session) — NC General Assembly bill lookup (official, accessed 2026-07-17): https://www.ncleg.gov/BillLookup/2025/S291 - City of Asheville cracking down on illegal short-term rentals — WLOS (discovery/enforcement color only) (news, accessed 2026-07-17): https://wlos.com/news/local/city-of-asheville-cracking-down-on-illegal-short-term-rentals --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Sedona, AZ - Status: **REGULATED** - Last checked: 2026-09-11 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/sedona-az/ ## Summary Short-term rentals are legal in Sedona under Arizona's statewide limits on local regulation. Sedona requires a nontransferable annual permit for each rental unit; an official May 2026 page capture lists $210, but the current fee schedule remains unverified. Before offering a rental, an owner needs an Arizona transaction privilege tax license, county rental-property registration, at least $500,000 liability coverage or equivalent marketplace coverage, a 24/7 emergency contact, and certified-mail or hand-delivered neighbor notice. City permit and state TPT numbers must appear in advertising, permit-requiring special events and other nonresidential uses are prohibited, and Sedona requires a detailed onsite notice and booking-guest sex-offender screening. The City has implemented an owner-residency condition for certain ADUs. Sedona spans Coconino and Yavapai Counties, so the combined lodging tax depends on the property's county and whether a marketplace facilitates the booking. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: none verified - Rules apply to stays under: 30 days Notes: Arizona law protects both individually owned one-to-four-family dwellings and owner-occupied homes offered for transient use. Sedona permits qualifying whole homes, individual rooms and casitas subject to its permit. The statutory definition includes qualifying one-to-four-family dwellings and condominium/cooperative units, subject to property-tax classification. Other accommodation types need separate classification review. STRs may not host special events requiring a separate permit or be advertised for special events, including weddings. Retail, restaurant, banquet and other nonresidential uses are prohibited. No general occupancy cap was found. Under SCC 5.25.050(G), an ADU issued a certificate of occupancy on or after September 14, 2024 may be an STR only if the owner's primary residence is the primary structure on the same property. Pre-date compliant guest quarters are legal nonconforming uses, but converted-kitchenette or modified without required permits guest quarters are treated as ADUs and subject to that residency condition. There is no single citywide residency answer: the ADU rule applies to specified properties. Zoning, habitable-structure, sanitation, noise, waste, traffic and nuisance rules still apply; the City may require an inspection when it has reason to suspect code noncompliance. The STR definition covers stays under 30 consecutive days; longer stays are not exempt from all other rental laws. ## Requirements ### City of Sedona Short-Term Rental Permit (permit) - Authority: City of Sedona - Cost: $210 per unit in the May 2026 official-page archive; current fee not verified - Renewal: Annual from issuance; renewal runs from the previous expiration date, including late renewals - Official source: https://sedona.municipal.codes/SCC/5.25.030 - Notes: Nonrefundable and nontransferable. The application includes address; owner/entity, statutory-agent, designee and emergency-contact details; proof of TPT license; and compliance acknowledgments. Sections 5.25.030(F) and .040(C) require prior written notice of changes while also specifying notice within 10 days of the effective change; confirm timing with the City. Any ownership interest change in an owning entity and a property sale require a new permit, and advertisements must be removed at sale. The $210 fee is supported by a May 2026 City-page capture and a November 2025 City fee packet; the current consolidated fee schedule itself was not recovered. Arizona law caps the fee at actual issuance cost or $250 and requires issuance or denial within seven business days after a complete application. Renewal applications must include any violation notice or disciplinary action received; late fees follow the current fee schedule, which remains unverified. State and City denial grounds are not worded identically, including the felony lookback and violation-based denial grounds; their interaction needs legal review. ### Arizona Transaction Privilege Tax license (license) - Authority: Arizona Department of Revenue - Cost: $14 initial for one location/name ($12 state + $2 Sedona); no state or Sedona renewal fee - Renewal: Annual calendar-year license; renew for January 1, with municipal renewal fees delinquent after January's last business day where applicable - Official source: https://www.azleg.gov/ars/42/05005.htm - Notes: Required before offering lodging. The operator must display the TPT number on every advertisement. Each business location or name generally requires a license. Current ADOR fee pages list a $12 state license fee and $2 initial Sedona municipal fee, with no state or Sedona renewal fee. File returns even for a period with no rentals. Report direct bookings under state/county code 025 and city codes 044/144. Report marketplace receipts too, using deduction 775 for qualifying OLM receipts and retaining the signed Form 5018 supplied by the marketplace; direct bookings are not covered by that deduction. Rental-related charges, including housekeeping, cancellations and deposits, enter taxable income when nonrefundable unless exempt. An owner remains ultimately liable when a property manager files on the owner's behalf. ### Liability insurance (insurance) - Authority: City of Sedona - Cost: not verified - Renewal: Continuous - Official source: https://sedona.municipal.codes/SCC/5.25.090 - Notes: At least $500,000 aggregate coverage per rental unit or coverage supplied by the online lodging marketplace. Proof must be supplied to the City within 10 calendar days after a City request. ### Neighbor notification (other) - Authority: City of Sedona - Cost: not verified - Renewal: Before first offer/rental; updated within five calendar days after a covered change - Official source: https://sedona.municipal.codes/SCC/5.25.060 - Notes: Notify adjacent single-family properties and those directly and diagonally across the street by certified mail, return receipt requested, or hand delivery. Notice includes permit number, rental address and the emergency contact's name, physical address, email and 24-hour phone number; submit an attestation identifying each property and delivery method before offering the rental. ### Emergency contact (registration) - Authority: City of Sedona - Cost: not verified - Renewal: Maintain a 24/7 contact; prior written change notice and a 10-day change-reporting provision both appear in the code - Official source: https://sedona.municipal.codes/SCC/5.25.040 - Notes: When requested by police, the contact must affirmatively respond in person, by telephone, or by email within 60 minutes and assist with resolution. Other STR complaints require response by one of those methods within 24 hours. The owner remains responsible for a contact's failure. State law also allows public-safety personnel to require an in-person response; do not treat a phone response as sufficient when attendance is required. ### Guest sex-offender screening (other) - Authority: City of Sedona - Cost: not verified - Renewal: Each booking - Official source: https://sedona.municipal.codes/SCC/5.25.100 - Notes: Screen the booking guest at least 24 hours before check-in, keep the full check for at least 12 months after the booking date, and provide it to the City on request. Marketplace screening may satisfy the duty if the owner has evidence; marketplace failure does not relieve the owner. A.R.S. §9-500.39(E) requires waiver of a guest-check requirement when a marketplace performs the booking guest's check; confirm how the City administers its evidence requirement and the statutory waiver. ### Advertising and onsite notices (other) - Authority: City of Sedona and Arizona Department of Revenue - Cost: not verified - Official source: https://sedona.municipal.codes/SCC/5.25.080 - Notes: Every advertisement must display the state TPT number and City STR permit number. SCC 5.25.070 requires only the permit-number City disclosure; it does not require special-event warning language in the advertisement. The prescribed onsite notice must use bold type of at least 14 points, be laminated or similarly protected, and be conspicuously displayed within 10 feet of the primary entrance with fire/life-safety equipment locations, noise and waste rules, prohibited uses, emergency contact and permit number. ### County residential rental-property registration (registration) - Authority: Coconino or Yavapai County Assessor - Cost: Up to $10 for initial registration and each information change - Renewal: Update within 10 days after required information changes - Official source: https://www.azleg.gov/ars/33/01902.htm - Notes: The owner must maintain owner/entity, property-address, parcel-number and building-year information with the assessor for the county where the property lies. An out-of-state owner must designate an Arizona-resident statutory agent. The statute permits, but does not require, the assessor to charge up to $10; the actual county charge was not independently established. ## Taxes - **Arizona and county TPT on transient lodging**: Operator rate: 6.90% in Coconino County or 6.325% in Yavapai County; online-marketplace rate: 6.60% in Coconino County or 6.325% in Yavapai County — applies to Gross lodging income for transient stays; county and operator-versus-marketplace classification determine the rate; platform collects: not verified. Source: https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf - **Sedona hotel TPT**: 3.50% — applies to Transient lodging within Sedona; platform collects: not verified. Source: https://azdor.gov/model-city-tax-code/city-profile/sedona - **Sedona additional hotel tax**: 3.50% — applies to Transient lodging within Sedona; stacks with the 3.50% hotel TPT; platform collects: not verified. Source: https://azdor.gov/model-city-tax-code/city-profile/sedona ## Enforcement - Penalties: Any Chapter 5.25 violation is a misdemeanor and civil offense, with a minimum $500 penalty. For verified violations at the same property in 12 months, the City may impose up to the greater of $500 or one advertised night for the first, $1,000 or two nights for the second, and $3,500 or three nights for the third and later; multiple violations from one incident response count as one for this schedule. After notice, failure to apply for a permit within 30 days may draw up to $1,000 per month, and failure to provide emergency-contact information may draw up to $1,000 per 30 days after the City's initial 30-day notice. Civil penalties are due within 30 days. Advertising lodging without a current TPT license separately carries $250 for a first offense and $1,000 thereafter. - Platform liability: An online lodging marketplace must register with ADOR and pay state, county and municipal taxes due on transactions it facilitates. Marketplace screening may satisfy Sedona's booking-guest check if the owner has evidence, but marketplace failure does not relieve the owner. An online lodging marketplace may be fined up to $2,500 for each day it fails to remove an advertisement after the owner requests removal. - Notes: False permit information causes suspension until corrected and verified. The specialist must suspend up to 12 months for three finally adjudicated verified violations in 12 months (excluding specified non-serious aesthetic, waste and parking matters) or one enumerated serious violation. Suspension notice describes the grounds and gives 15 days to request a hearing. Denial or revocation ordinarily bars reapplication for one year, reducible for a good-faith incomplete application once compliance, fees and penalties are resolved. Denial/suspension appeals are due within 15 days of the decision letter and do not stay suspension; the hearing is scheduled within 30 days and a written decision follows within 30 days after close. A final suspension is one year, reducible to six months for reasonable prevention efforts. Separately, a court may suspend STR use up to 12 months for an attempted or completed felony arising from occupancy/use that causes death or actual or attempted serious injury. Section 5.25.110 says up to 12 months, while .130 specifies a one-year final suspension reducible to six months; the interaction, including false-information suspensions, is not resolved here. The appeal procedure excludes court-imposed fines and judicial-relief proceedings. ## Unresolved research items - 2026 LEGISLATION: HB 2429 reported 'likely dead' on 2026-04-07 (Arizona Capitol Times) and the session's final bill signings have occurred per Arizona Mirror; the fate of SB 1076 (Finchem) and SB 1105 (Kavanagh), both of which would also have amended § 9-500.39, was not individually verified. Confirm neither was enacted in the 2026 session. - No current litigation challenging Sedona Chapter 5.25 was found in the reviewed official sources. - No general occupancy cap was found; max_guests remains null. - PERMIT FEE: $210/year verified on the city's official responsibilities page as archived 2026-02-12 and 2026-05-04 (was $200 through at least 2025-10-29). Search-engine snippets of the current live page also say $210, but the live page could not be fetched directly; confirm $210 is still current as of 2026-07-17 and find the effective date of the increase (likely the FY2026 Consolidated City Fee Schedule, which is bot-walled). - RENT LOCAL: Program details verified from the official city page as archived 2025-04-26; its current funding/status as of 2026-07-17 is unverified (the city site's housing section now references a '2026 Balanced Housing Strategy'). - The current status of Sedona's Rent Local incentives is not a pending STR-law change and was removed; program availability remains unverified. - The most recent accessible City capture states a $210 permit fee; confirm it remains current and identify its effective date. - The actual registration fee, if any, charged by the Coconino or Yavapai County Assessor under A.R.S. § 33-1902 was not established. - No official source reviewed addressed private HOA covenants or lease restrictions; hosts must independently check private restrictions. - Actual collection of each Sedona/state/county lodging tax by each platform has not been established; statutory marketplace duties do not verify a particular booking or platform. - Confirm City/state differences in denial grounds, felony lookback, in-person emergency response, screening waiver, change-notice timing and suspension duration before relying on a procedural entitlement. - Parcel-specific zoning, building/fire requirements, inspection details and any city enactments after the code's July 21, 2026 currency date remain unverified. - Tax exemptions, account-specific filing frequency and due dates, county assessor fees and parcel-specific tax treatment require confirmation beyond the documented baseline. ## Sources - A.R.S. § 9-500.39 (official, accessed 2026-09-08): https://www.azleg.gov/ars/9/00500-39.htm - A.R.S. § 42-5005 (official, accessed 2026-09-08): https://www.azleg.gov/ars/42/05005.htm - A.R.S. § 42-5042 (official, accessed 2026-09-08): https://www.azleg.gov/ars/42/05042.htm - ADOR Sedona city profile (official, accessed 2026-07-17): https://azdor.gov/model-city-tax-code/city-profile/sedona - ADOR July 1, 2026 TPT rate table (official, accessed 2026-07-17): https://azdor.gov/sites/default/files/document/TPT_RATETABLE_07012026.pdf - ADOR September 1, 2026 TPT rate table (official, accessed 2026-09-11): https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf - ADOR short-term lodging guidance (official, accessed 2026-09-11): https://azdor.gov/business/transaction-privilege-tax/short-term-lodging - Archived City STR owner responsibilities, May 4, 2026 (official, accessed 2026-09-08): https://web.archive.org/web/20260504200850/https://www.sedonaaz.gov/your-government/departments-and-programs/community-development/short-term-rentals/property-owner-responsibilities - Archived Sedona Code Chapter 5.25 (official, accessed 2026-07-17): https://web.archive.org/web/20241207095809/https://sedona.municipal.codes/SCC/5.25 - Archived Sedona Code § 5.25.110 (official, accessed 2026-07-17): https://web.archive.org/web/20251031220731/https://sedona.municipal.codes/SCC/5.25.110 - Current Sedona City Code Chapter 5.25 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25 - A.R.S. § 33-1902 (official, accessed 2026-09-11): https://www.azleg.gov/ars/33/01902.htm - ADOR license fees and changes (official, accessed 2026-09-10): https://azdor.gov/transaction-privilege-tax/tpt-license/license-fees-cancellation-and-other-changes - ADOR TPT license renewal (official, accessed 2026-09-10): https://azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license - Sedona City Council November 25, 2025 complete agenda packet (official, accessed 2026-09-10): https://swagit-attachments.granicus.com/uploads/video/agenda_file/362100/20251125_Complete_Packet.pdf - Sedona City Code 5.25.030 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.030 - Sedona City Code 5.25.040 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.040 - Sedona City Code 5.25.050 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.050 - Sedona City Code 5.25.060 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.060 - Sedona City Code 5.25.070 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.070 - Sedona City Code 5.25.080 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.080 - Sedona City Code 5.25.090 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.090 - Sedona City Code 5.25.100 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.100 - Sedona City Code 5.25.110 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.110 - Sedona City Code 5.25.120 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.120 - Sedona City Code 5.25.130 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.130 - Sedona City Code 5.25.140 (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.140 - Sedona City Code §5.25.020 — definitions (official, accessed 2026-09-11): https://sedona.municipal.codes/SCC/5.25.020 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in South Lake Tahoe, CA - Status: **HEAVILY REGULATED** - Last checked: 2026-09-29 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/south-lake-tahoe-ca/ ## Summary South Lake Tahoe requires a Vacation Home Rental (VHR) permit for whole-home stays under 30 consecutive days. Residential areas have a 900-permit cap and, since August 21, 2026, a waitlist with no estimated review date; other areas are uncapped. The City administers Ordinance 2026-1203, effective April 23, 2026, following the trial court's decision striking Measure T. An August 21, 2026 published tentative ruling reported an ongoing appeal; its later status remains unconfirmed. The VHR application costs $565, with a $285 initial residential inspection and annual occupancy-based fees; confirm the fee category for properties outside the Tourist Core. Hosted room rentals have a separate 200-permit cap and $297 annual permit, and require the qualifying homeowner or tenant to stay overnight in the same dwelling. VHR occupancy depends on bedrooms and parking. Responsible renters in residential areas must be at least 25. Guests generally pay 12% TOT, or 14% at specified redevelopment properties, and agent-managed VHRs collect a $5.50 nightly Tourism Improvement District fee. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: none verified - Rules apply to stays under: not verified Notes: These are City rules and do not establish the requirements for an address in unincorporated El Dorado County. Within the City, a VHR permit is required to operate, facilitate, advertise, or list an entire dwelling for fewer than 30 consecutive days. No more than one VHR may operate on a parcel. Residential areas are subject to the 900-permit cap and waitlist; other areas are uncapped. Attached condominiums may qualify unless HOA rules prohibit STRs, but other multifamily dwelling units remain ineligible; timeshares are outside the VHR program. Residential-area occupancy is the lower of four persons per designated paved parking space or the bedroom table (studio/1BR 2, 2BR 4, 3BR 6, 4BR 8, 5BR 10). Outside residential areas, the bedroom table runs from 4 for a studio to 14 for 5BR; up to five children age 13 or under do not count, or two in studios. Because limits vary by property, max_guests is null. A Hosted Rental is a compensated stay of 30 or fewer days while the qualifying homeowner or tenant lives on-site and stays overnight in the same dwelling. A tenant needs the owner's permission and a lease term of at least two years or proof of consecutive leases totaling at least two years; multifamily units, attached or detached ADUs, and timeshares do not qualify. Hosted permits are capped at 200 citywide and cannot transfer between people or dwellings. Hosted occupancy is two guests per hosted bedroom, no more than six, excluding children five and under. VHRs do not have the hosted category's principal-residence condition, so no single primary-residence value covers both. A 30-day stay falls outside the whole-home VHR definition but remains within the hosted definition and general transient-tax definition, subject to documented tax exemptions. No universal stay exemption is stated. VHR occupancy counts everyone present, not only overnight guests, excluding service providers. The parking-based occupancy limit also applies outside residential areas, except qualifying common-interest developments whose boards have adopted VHR parking rules. The child exclusions apply in both geographic categories. Voluntarily reducing occupancy to lower fees is prohibited. Permits cannot move to another dwelling or new owner, except qualifying existing co-owners and a family trust with an owner as trustee for estate planning; ownership changes require a new application. Residential-area exclusions are defined by §3.50.370 and the City's zoning map, not merely an address's general residential appearance. The City's ADU FAQ prohibits renting an ADU for 30 days or less. Applicants must declare that applicable covenants and restrictions permit the VHR. The actual availability of a hosted permit must be confirmed with the City. ## Requirements ### Vacation Home Rental permit — Tourist Core fee schedule (permit) - Authority: City of South Lake Tahoe Police Department, Community Services Division - Cost: $565 application; annual fee $200 (4 or fewer occupants), $350 (5-8), $650 (9-12), or $850 (13+) - Renewal: Expires one year after issuance; apply before expiration. The program page directs renewal within the preceding 30 days; a timely application preserves the permit pending a decision. - Official source: https://www.cityofslt.gov/DocumentCenter/View/24191 - Notes: Required to operate or advertise a whole-dwelling rental under 30 days. Other zones, including Tourist Core, commercial, and recreation areas, are not subject to the 900 residential-zone cap. The fee schedule labels this lower annual tier Tourist Core, while the program webpage applies it to all areas outside residential zones. Confirm which tier applies to a commercial or recreation parcel outside the Tourist Core. ### Vacation Home Rental permit — non-Tourist Core fee schedule (permit) - Authority: City of South Lake Tahoe Police Department, Community Services Division - Cost: $565 application; annual fee $670 (4 or fewer occupants), $1,340 (5-8), $2,680 (9-12), or $3,485 (13+) - Renewal: Expires one year after issuance; apply before expiration. The program page directs renewal within the preceding 30 days; a timely application preserves the permit pending a decision. - Official source: https://www.cityofslt.gov/DocumentCenter/View/24191 - Notes: Subject to a 900-permit cap. Since August 21, 2026, new applications are waitlisted and are not reviewed until space becomes available; the City provides no ETA. The adopted fee schedule labels this annual tier non-Tourist Core, while the program webpage labels it residential. The cap's geography and the fee category should be confirmed separately. ### VHR inspection (inspection) - Authority: City of South Lake Tahoe - Cost: $285 inspection; $165 reinspection - Renewal: Initial permit only; Ordinance 2026-1203 does not require a recurring inspection at annual renewal - Official source: https://www.cityofslt.gov/DocumentCenter/View/24191 - Notes: Ordinance 2026-1203 requires an initial City inspection for a VHR in a residential area, including compliance with fire and defensible-space standards, before permit issuance. The City's program page retains contradictory older wording saying properties outside the Tourist Core require inspection; the enacted ordinance controls this record. The ordinance provides 30 days to cure an incomplete application after notice, reasonable efforts to schedule inspection within 14 days after completeness, and 45 days after inspection for required improvements; failure to cure can withdraw the application. Its deadlines conflict with the webpage's statement that there is no inspection-completion deadline. No more than 150 VHR permits may issue per month. ### Hosted Rental permit (permit) - Authority: City of South Lake Tahoe - Cost: $297 initial permit and $297 annual renewal - Renewal: Valid for one year; submit renewal before expiration. A timely application keeps the permit in effect pending approval or denial. The City does not provide expiration reminders. - Official source: https://www.cityofslt.gov/DocumentCenter/View/24191 - Notes: Separate permit for a hosted stay in which a qualifying homeowner or long-term tenant lives and stays overnight in the same dwelling during the guest stay. The older program-page display of $281 is superseded by the 2025/2026 Master Fee Schedule adopted May 5, 2026. The homeowner must claim the dwelling as a principal residence; a personal/family trust consisting only of natural persons may qualify, but business entities do not. Owner applicants provide the specified homeowner tax-exemption evidence or notarized principal-residence affidavit; tenants provide lease evidence and the affidavit. Section 6.55.295 caps active hosted permits at 200, makes them nontransferable, and requires the building/fire self-inspection checklist and bedrooms meeting building-code standards. ### TOT registration and remittance (registration) - Authority: City of South Lake Tahoe Revenue Services Division - Cost: not verified - Renewal: Owners report quarterly; hotels, motels and VHR agencies report monthly. Taxes and applicable fees are due by the 15th of the next month. - Official source: https://ecode360.com/47751584 - Notes: Register with the tax collector within 30 days of commencing lodging operations and obtain and conspicuously post the required business and professions tax certificate; rental agents register within 30 days of first acting as agents. Report room nights with VHR returns. The next-business-day rule applies to weekend or City holiday due dates; postmarks do not establish timely receipt. Returns and payment are due on cessation of business. Preserve tax records for at least three years and produce them within 10 working days of written notice, a separate deadline from VHR guest records. Exemptions require the applicable agreement or City form. Section 3.50.140 also provides tax security of no more than twice estimated reporting-period liability or $20,000, whichever is less; outstanding lodging tax can affect transfers and successor permits. ### VHR operating conditions and residential-area management (other) - Authority: City of South Lake Tahoe - Cost: not verified - Renewal: Ongoing, including when the property is not currently rented - Official source: https://ecode360.com/47751639 - Notes: Maintain the required interior/exterior notices, permit and operating rules; include the permit number in listings and rental contracts. Residential listings must disclose the residential location and enhanced regulations. Residential managers must check in responsible parties in person or virtually, verify identity and age 25 or older, obtain a signed good-neighbor contract, maintain indoor noise and outdoor video monitoring, and respond in person within 60 minutes through a 24-hour local contact number. Owners may serve as managers. Keep rental and good-neighbor records for three years and provide them within 15 business days of a written City request. Maintain paved parking, emergency lighting, nonintrusive exterior lighting and approved wildlife-resistant trash storage. No commercial events, camping or RV sleeping; outdoor hot tubs and noise-generating equipment are restricted from 10 p.m. to 8 a.m. Detailed trash capacity and qualifying association exceptions depend on the property. Required parking spaces are at least 9 by 19 feet. The front-door notice must give a text-enabled 24-hour manager number, occupancy and vehicle limits, snow-removal parking and trash instructions, and violation warnings; the sign visible from the adjacent right-of-way includes the owner/manager contact, limits and police hotline/email. Commercial vehicles may park only temporarily for less than four hours. After notice that approved animal-resistant recycling carts are available, obtain and use one within 30 days. If a bear box is installed, its capacity is two cans below 2,500 square feet, three at 2,500–3,500, and four above 3,500. Qualifying association trash rules can provide the specified bear-box exception. The owner remains responsible for the agent's compliance. ### Hosted-rental operating conditions (other) - Authority: City of South Lake Tahoe - Cost: not verified - Renewal: During each hosted stay; preserve required records for three years - Official source: https://ecode360.com/47756155 - Notes: The named host must stay overnight in the same dwelling and be reachable by phone with an in-person complaint response within 60 minutes. Rent to one party at a time, include the permit number in advertisements and never advertise the entire home. No unaccompanied guests under 18. Guest vehicles are limited to dedicated paved off-street spaces, with a maximum of two. Outdoor amplified sound and events are prohibited; quiet hours and the outdoor-spa restriction run from 10 p.m. to 8 a.m. Explain the performance standards to guests, include them in the rental agreement and post them inside. Keep guest-contract contact and headcount records for three years and provide them within 15 business days of written City request. Pay TOT on time. ### Business and professions certificate and tax classification (registration) - Authority: City of South Lake Tahoe - Cost: not verified - Renewal: Where payable, the annual business tax is due July 1 in advance, or when business starts later in the year. - Official source: https://ecode360.com/47751273 - Notes: Lodging-operator registration under §3.50.090 requires a business and professions tax certificate. Chapter 3.35 generally requires a certificate before business begins and a separate certificate for each location. Section 3.35.270 provides a documented, sworn-claim exemption for owning, renting or leasing a qualifying single-family dwelling; it does not establish an automatic exemption for every STR or remove TOT. Confirm classification and certificate/fee obligations with Revenue Services rather than assuming the VHR permit covers them. ## Taxes - **Transient Occupancy Tax**: 12% (14% at specified redevelopment properties) — applies to Generally lodging of 30 consecutive days or less, paid by the guest; the 14% tier covers specified newly constructed or substantially renovated redevelopment properties with owner participation and consent. Taxable rent includes cleaning, pet-cleaning, resort, internet and online booking charges. Listed exclusions include refundable pet deposits, cancellation charges/insurance and separately itemized actual package-plan goods/services. Owner personal occupancy is excluded. Documented qualifying rental agreements or exemption forms entered by the first day can establish a long-stay exemption; early termination before day 30 makes all occupied days taxable. The general day-30 definition and the code's agreement-based exemption should be applied with Revenue Services confirmation.; platform collects: not verified. Source: https://ecode360.com/47751584 - **South Lake Tahoe Tourism Improvement District fee**: $5.50 per night for timeshares and agent-managed vacation home rentals; $4.00 per night for hotels and motels — applies to Per-night charge paid by the guest and collected by the lodging provider in the covered categories; platform collects: not verified. Source: https://www.cityofslt.gov/452/Transient-Occupancy-Tax ## Enforcement - Penalties: The current Master Fee Schedule sets VHR administrative citations at $1,500 for a first occurrence, $3,000 for a second within a year, and $5,000 for a subsequent occurrence within the year. These tiers cover operating without a permit and listed parking, commercial-activity, posting, advertising, inspection, hot-tub, signage, noise, lighting, vehicle, records, camping, and trash violations. The City's current program page says owners and occupants are both subject to citations for noise, parking, occupancy, or trash complaints. The schedule adds a $20 citation administrative fee and a $100 administrative-citation hearing fee. Hosted-rental citation amounts must be confirmed separately; the VHR tiers do not establish every hosted penalty. - Platform liability: not verified - Notes: Community Services enforces VHR rules around the clock. A VHR permit must be denied or revoked after three upheld citations from separate events or calls for service within 24 months; unpaid TOT, a material application misrepresentation or omission, or an impermissible transfer or attempted transfer also grounds revocation. An applicant or interested party may appeal VHR issuance, denial, suspension or revocation to a hearing officer, whose decision is administratively final. Chapter 2.35 generally requires written appeal to the City Clerk within 15 days of the act or determination, with special notice timing for a decision announced after the scheduled hearing date; timely filing stays proceedings in the appealed matter. The adopted schedule lists a $1,253 City Clerk appeal fee due at filing and refunded if the appellant prevails, while §2.35.040 calls the fee nonrefundable; qualified hardship waivers are available, and the refund conflict needs City confirmation. The code publisher's September 9, 2025 citation chapter gives ordinary citation appeals a 30-calendar-day deadline from service or deemed service, with an advance fine/late-charge deposit and hearing fee unless a hardship waiver applies; a third citation resulting in VHR revocation follows Chapter 2.35 with the permit appeal. Hosted permits may be revoked for false application information, a performance-standard violation, or late/unpaid TOT. Revocation or an unpermitted-hosted-rental citation prevents a new hosted application for one year. Hosted permit appeals go to the Planning Commission under Chapter 2.35. TOT late remittance adds 10% initially and another 10% after 30 days, plus 1.5% monthly or fractional-month interest on tax excluding penalties; fraud adds 25%. Tax records not produced after the required notice can incur $100 per day, in addition to tax, interest and penalties. ## Unresolved research items - The March 13, 2025 Measure T judgment and current Third District appellate docket were not retrieved. An official August 21, 2026 published tentative ruling reported an ongoing appeal, but this audit did not establish a final hearing order, appellant, appellate case number, stay status, or any later disposition. - No California state-preemption provision specifically governing these City VHR rules was identified in this audit. - No official City source reviewed stated a VHR liability-insurance minimum. - The actual tax-collection behavior of Airbnb, Vrbo, and other platforms for South Lake Tahoe was not proved by an official City statement or platform-specific jurisdiction page. The City's legal assignment of collection and remittance duties to lodging providers does not prove that a platform performs those duties; collectedByPlatform remains null for both TOT and TID. - The current City program page contains stale or contradictory implementation text: it displays the superseded $548 VHR and $281 Hosted fees and describes inspection/property-manager requirements using older geographic labels. This record follows the later adopted May 5, 2026 fee schedule and the full enacted Ordinance 2026-1203. - Primary-residence and stay-duration rules differ: whole-home VHRs are under 30 days, hosted rentals and TOT include day 30; the mixed-category scalars remain null. - The enacted ordinance gives application/inspection cure deadlines, contrary to the program page's no-inspection-deadline sentence. Confirm current processing instructions without assuming the webpage overrides the ordinance. - Confirm taxpayer-specific TOT exemption treatment, business-tax classification and certificate/administrative fees, applicable TRPA requirements, current hosted-permit availability and hosted citation amounts. The code contains a general day-30 transient definition alongside an agreement-based exemption; federal official-business collection/refund provisions also require Revenue Services guidance. - Annual VHR fees use Tourist Core/non-Tourist Core labels in the adopted schedule but residential/nonresidential labels on the program page. Obtain written fee-category confirmation for nonresidential parcels outside the Tourist Core. The schedule's $1,253 City Clerk appeal fee is refundable if the appellant prevails, unlike §2.35.040's nonrefundable wording. The separate $100 hearing fee is for administrative citations. The fetched citation chapter was the publisher's September 9, 2025 edition; confirm the current ordinary-citation deadline. ## Sources - Vacation Home Rentals — City of South Lake Tahoe (official, accessed 2026-09-29): https://www.cityofslt.gov/2510/Vacation-Home-Rentals - Transient Occupancy Tax and Tourism Improvement District Fee — City of South Lake Tahoe (official, accessed 2026-09-29): https://www.cityofslt.gov/452/Transient-Occupancy-Tax - Master Fee Schedule 2025/2026, adopted May 5, 2026 (official, accessed 2026-09-29): https://www.cityofslt.gov/DocumentCenter/View/24191 - Master Fee Schedule page (official, accessed 2026-09-07): https://cityofslt.gov/634/Master-Fee-Schedule - Ordinance 2026-1203 (official, accessed 2026-09-22): https://www.cityofslt.gov/DocumentCenter/View/24137/Ordinance-2026-1203 - City Tightens Up Enforcement on Unpermitted Vacation Home Rentals (official, accessed 2026-09-07): https://www.cityofslt.gov/CivicAlerts.aspx?AID=1944&ARC=3045 - Measure T FAQ (official, accessed 2026-09-07): https://www.cityofslt.gov/Faq.aspx?QID=258 - Hosted Vacation Home Rentals FAQ (official, accessed 2026-09-29): https://www.cityofslt.gov/m/faq?cat=52 - August 21, 2026 Civil Tentative Rulings, Department 9 (official, accessed 2026-09-11): https://www.eldorado.courts.ca.gov/system/files/tentative-rulings/tr-d-09-2026-08-21.pdf - Current Vacation Home Rental code (official, accessed 2026-09-29): https://ecode360.com/47751639 - Hosted rental code §6.55.295 (official, accessed 2026-09-29): https://ecode360.com/47756155 - Transient occupancy tax code (official, accessed 2026-09-29): https://ecode360.com/47751584 - Finance definitions (official, accessed 2026-09-29): https://ecode360.com/47751005 - Administrative appeals code (official, accessed 2026-09-29): https://ecode360.com/47750968 - Business and professions tax code (official, accessed 2026-09-29): https://ecode360.com/47751273 - ADU rental FAQ (official, accessed 2026-09-29): https://www.cityofslt.gov/FAQ.aspx?QID=213 - Administrative citation chapter — publisher September 9, 2025 edition (official, accessed 2026-09-29): https://ecode360.com/47750917 - Adopted Resolution 2026-043 (official, accessed 2026-09-29): https://www.cityofslt.gov/DocumentCenter/View/24192 - Current Master Fee Schedule index (official, accessed 2026-09-29): https://www.cityofslt.gov/634/Master-Fee-Schedule --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Park City, UT - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/park-city-ut/ ## Summary Park City allows nightly (short-term) rentals — defined as rental of a dwelling unit for less than 30 days — but only where zoning permits it, and every unit must hold a City-issued Nightly Rental Business License before it can be advertised or rented. Whole-home nightly rentals are an outright Allowed Use in most commercial/resort zones (e.g., General Commercial, most of Historic Recreation Commercial), a Conditional Use requiring a Planning Commission permit in some residential-historic districts (e.g., the western and Lower Rossi Hill sub-neighborhoods of the Historic Residential Low-Density (HRL) zone, capped at 12 permits in the western sub-neighborhood), and prohibited outright in most other residential zones and in specific HOA-petitioned subdivisions such as Meadows Estates Phases 1A/1B (Ordinance 2020-38, effective July 30, 2020). Licensees must pass a Building Department inspection, designate a locally-based 24/7 responsible party (within a 1-hour drive, or with Summit County offices if a company, required to answer calls within 20 minutes), and hold a state sales tax number before the license takes effect. As of the fee schedule effective October 20, 2025, the Lodging business-license fee is $19.25/bedroom (Transit Service Enhancement Fee) plus $9.49/bedroom (Festival Facilitation Service Enhancement Fee) — $28.74/bedroom combined — plus a $17.00 administrative fee for new licenses/inspections or $149.00 for annual renewal; all Park City business licenses expire September 30 each year with renewal due October 1. Rentals under 30 days owe combined Utah state/county/city sales & use tax of 9.55% (Park City location code 22-030, rate in effect April 1, 2026) plus combined transient room tax of 5.07% (1.07% state + 3.00% Summit County + 1.00% Park City municipal, rates in effect January 1, 2026) — a total of roughly 14.62% in taxes on the rental amount. Marketplace facilitators (Airbnb, Vrbo, etc.) are required by the Utah State Tax Commission to collect and remit both sales tax and transient room tax on facilitated bookings. Violating noise, occupancy-load, parking, or sales-tax-collection rules is grounds for license revocation, and Utah Code § 10-8-85.4 bars the City from using a website listing alone (without other supporting evidence) as proof of an ordinance violation, and bars the City from fining a host solely for listing a property online. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: Legality is zoning-dependent, not based on whether the host is present. Nightly Rentals are an Allowed Use in most commercial/resort-oriented zones (e.g., General Commercial per LMC § 15-2.18-2; most of Historic Recreation Commercial per LMC § 15-2.5-2, except certain Main Street/Heber Ave/Park Ave storefront properties), a Conditional Use requiring a Conditional Use Permit in some historic-residential zones (e.g., HRL western sub-neighborhood, capped at 12 CUPs, and the Lower Rossi Hill HRL sub-neighborhood per Ordinance 2021-06), and prohibited by default in zones/sub-neighborhoods where Nightly Rentals are not listed as an Allowed or Conditional Use (e.g., HRL's McHenry Avenue sub-neighborhood) or where specifically banned by ordinance (Meadows Estates Phases 1A/1B, LMC § 15-2.13-2, per Ordinance 2020-38). Occupancy is controlled by the general Noise Ordinance and building/fire code occupancy-load limits rather than a fixed numeric STR guest cap in the code sections reviewed, so max_guests is left null. A property's private HOA/CC&R rules can independently prohibit nightly rentals even where zoning allows them. ## Requirements ### Nightly Rental Business License (license) - Authority: Park City Finance Department - Cost: $28.74/bedroom ($19.25 Transit Service Enhancement Fee + $9.49 Festival Facilitation Service Enhancement Fee) plus $17.00 administrative fee for new licenses/inspections or $149.00 for renewal, per license/year - Renewal: Annual — all Park City business licenses expire September 30, with renewal payment due October 1 - Official source: https://www.parkcity.gov/Documents/Services/Building/Permits/Fee%20Schedule.pdf?t=202602100623310 - Notes: Required by Park City Municipal Code § 4-5-3 before any unit may be offered for nightly rental (rental for less than 30 days). The owner is the licensee; a locally-based responsible party (property manager, realtor, lawyer, owner, or individual residing within a 1-hour drive, or with Summit County offices if a company) must be designated, available 24/7, and able to respond to inquiries within 20 minutes. Applicant must hold a state sales tax number before the license is effective. Fee figures verified against the fee schedule effective October 20, 2025; the underlying legal requirement is codified at parkcity.municipalcodeonline.com § 4-5-3. ### Pre-Licensing Building Department Inspection (inspection) - Authority: Park City Building Department - Cost: not verified - Renewal: Required before initial licensing; re-inspection may be required by the Building Department - Official source: https://parkcity.municipalcodeonline.com/book/print?type=ordinances&name=4-5-3_Regulation_Of_Nightly_Rentals - Notes: Park City Municipal Code § 4-5-3: 'All nightly rental Units must be inspected by the Building Department and issued a license before being offered for rent.' No separate inspection fee was located beyond the $17.00 new-license administrative fee in the fee schedule; set to null rather than guessed. ### Zoning Eligibility / Conditional Use Permit (zone-dependent) (permit) - Authority: Park City Planning Department / Planning Commission - Cost: not verified - Renewal: N/A for Allowed-Use zones; Conditional Use Permits run with the zoning approval, not on a fixed renewal cycle, per the districts reviewed - Official source: https://parkcity.municipalcodeonline.com/book/print?type=ordinances&name=15-2.1_Historic_Residential-Low_Density_%28HRL%29_District - Notes: Whether a Conditional Use Permit (and associated Planning Commission review/fee) is needed depends on the property's zoning district. Confirmed as Allowed Use in General Commercial (LMC § 15-2.18-2) and most of Historic Recreation Commercial (LMC § 15-2.5-2); confirmed as Conditional Use in the HRL district's western sub-neighborhood (12-permit cap) and Lower Rossi Hill sub-neighborhood (LMC § 15-2.1-2(B)(1), footnote 2, as amended by Ordinance 2021-06); confirmed prohibited in HRL's McHenry Avenue sub-neighborhood and in Meadows Estates Phases 1A/1B (LMC § 15-2.13-2 per Ordinance 2020-38). CUP application fee amount was not verified against an official source and is left null. ### Utah State Sales & Use Tax Account (TC-69) (registration) - Authority: Utah State Tax Commission - Cost: not verified - Renewal: N/A — one-time registration; returns filed periodically via TAP - Official source: https://tax.utah.gov/forms/current/tc-69.pdf - Notes: Nightly Rental License application will not become effective until a state sales tax number is provided, per Park City Municipal Code § 4-5-3. No state registration fee was identified on the official TC-69 form/instructions, so cost is left null rather than assumed to be $0. ## Taxes - **Utah Combined State, County & Municipal Sales and Use Tax**: 9.55% — applies to Gross rental proceeds for stays under 30 days (Park City location code 22-030); platform collects: yes. Source: https://files.tax.utah.gov/tax/salestax/rate/26q2combined.pdf - **Combined Transient Room Tax (State + Summit County + Park City Municipal)**: 5.07% (1.07% state + 3.00% Summit County + 1.00% Park City municipal) — applies to Rental of a dwelling/lodging unit for stays under 30 consecutive days, in addition to the combined sales and use tax; platform collects: yes. Source: https://files.tax.utah.gov/tax/salestax/rate/26q1other.pdf ## Enforcement - Penalties: Under Park City Municipal Code § 4-5-3, violation of the Noise Ordinance, occupancy-load violations, failure to use designated off-street parking, illegal conduct, or failure to collect and deposit sales tax are each grounds for revocation of the Nightly Rental License. Separately, per the Park City Finance Department's business-license FAQ, late renewal of any business license (including nightly rental licenses) is penalized $25 or 25% of the fee (whichever is greater) after October 15, an additional $25 or 50% (whichever is greater) after November 15, and 100% after January 1; operating without a valid license 'may result in citation.' Exact fine/citation amounts for operating an unlicensed nightly rental (as opposed to late renewal of an existing license) were not located in an official source and are noted below under needs_review. - Platform liability: Utah Code § 10-8-85.4 (effective 11/6/2025) prohibits Park City from enacting or enforcing an ordinance that bars a person from listing a short-term rental on a listing website, and bars the City from fining, charging, or prosecuting someone solely for listing a property online. The City may still use a listing as one piece of evidence of a violation if it has additional supporting information, and may request a listing site remove a listing that is operating in violation of business-license or zoning requirements, provided the request identifies the listing URL and the reason. The City may also forward listing information to the Summit County Auditor as evidence relevant to transient room tax compliance. - Notes: Marketplace facilitators (e.g., Airbnb, Vrbo) are required by the Utah State Tax Commission (Pub 71) to collect and remit both sales tax and transient-room-related taxes on facilitated bookings, but the underlying host is still required to hold a valid City Nightly Rental Business License and a state sales tax number regardless of platform tax collection. ## Unresolved research items - Exact fine/citation dollar amount for operating a nightly rental without a license (as distinct from the documented late-renewal penalty schedule) was not located in an official source fetched during this task. - The Conditional Use Permit application fee for nightly rentals in zones where CUP is required (e.g., HRL western/Lower Rossi Hill sub-neighborhoods) was not located in the fee schedule reviewed and is left null rather than guessed. - A comprehensive, zone-by-zone list of every Park City zoning district's nightly-rental status (Allowed/Conditional/Prohibited) was not compiled — only General Commercial, Historic Recreation Commercial, and Historic Residential Low-Density were directly verified against the code. Hosts should confirm their specific parcel's zoning via the City's zoning map/Land Management Code before relying on this profile. - Whether Park City's Nightly Rental License is formally distinct from (vs. a sub-type of) the general Business License for fee/renewal purposes was inferred from the fee schedule's 'Lodging' category; an explicit official statement equating the two was not independently located. ## Sources - Park City Municipal Code § 4-5-3, Regulation of Nightly Rentals (official, accessed 2026-07-18): https://parkcity.municipalcodeonline.com/book/print?type=ordinances&name=4-5-3_Regulation_Of_Nightly_Rentals - Park City Municipal Code § 15-2.1, Historic Residential-Low Density (HRL) District (official, accessed 2026-07-18): https://parkcity.municipalcodeonline.com/book/print?type=ordinances&name=15-2.1_Historic_Residential-Low_Density_%28HRL%29_District - Park City Municipal Code § 15-2.5, Historic Recreation Commercial (HRC) District (official, accessed 2026-07-18): https://parkcity.municipalcodeonline.com/book/print?type=ordinances&name=15-2.5_Historic_Recreation_Commercial_(HRC)_District - Park City Municipal Code § 15-2.18, General Commercial (GC) District (official, accessed 2026-07-18): https://parkcity.municipalcodeonline.com/book/print?type=ordinances&name=15-2.18_General_Commercial_%28GC%29_District - Ordinance No. 2021-06 (Nightly Rentals as Conditional Use, Lower Rossi Hill sub-neighborhood, HRL District) (official, accessed 2026-07-18): https://s3-us-west-2.amazonaws.com/municipalcodeonline.com-new/parkcity/ordinances/documents/1667939314_2021-06_Nightly_Rentals.pdf - Ordinance No. 2020-38 (Prohibiting Nightly Rentals in Meadows Estates Subdivision Phases 1A/1B) (official, accessed 2026-07-18): https://s3-us-west-2.amazonaws.com/municipalcodeonline.com-new/parkcity/ordinances/documents/1597172138_2020-38%20Nightly_Rentals_Meadows_Estates.pdf - Park City Nightly Rental Complaints (definition of nightly rental, complaint process) (official, accessed 2026-07-18): https://www.parkcity.gov/services/finance/nightly_rental_complaints.php - Park City Business License FAQ (renewal, expiration, late penalties) (official, accessed 2026-07-18): https://www.parkcity.gov/services/finance/finance_faqs.php - Park City Fee Schedule, Effective October 20, 2025 (Business License Fee Schedule, Section 4) (official, accessed 2026-07-18): https://www.parkcity.gov/Documents/Services/Building/Permits/Fee%20Schedule.pdf?t=202602100623310 - Utah Combined Sales and Use Tax Rates, Rates in effect as of April 1, 2026 (Part 1 of 2) (official, accessed 2026-07-18): https://files.tax.utah.gov/tax/salestax/rate/26q2combined.pdf - Utah Other Sales Tax Rates and Fees (Transient Room Tax breakdown), Rates in effect as of January 1, 2026 (Part 2 of 2) (official, accessed 2026-07-18): https://files.tax.utah.gov/tax/salestax/rate/26q1other.pdf - Utah State Tax Commission Pub 71, Marketplace Facilitators and Marketplace Sellers (official, accessed 2026-07-18): https://files.tax.utah.gov/tax/forms/pubs/pub-71.pdf - Utah State Tax Commission, Marketplace Facilitators overview page (official, accessed 2026-07-18): https://tax.utah.gov/sales/marketplace-facilitators - Utah State Tax Commission, Form TC-69, Utah State Business and Tax Registration (official, accessed 2026-07-18): https://tax.utah.gov/forms/current/tc-69.pdf - Utah State Tax Commission, Transient Room Taxes overview (official, accessed 2026-07-18): https://tax.utah.gov/sales/transientroom - Utah Code § 10-8-85.4, Ordinances regarding short-term rentals -- Prohibition on ordinances restricting speech on short-term rental websites -- Evidence of short-term rental -- Removing a listing (effective 11/6/2025) (official, accessed 2026-07-18): https://le.utah.gov/xcode/Title10/Chapter8/C10-8-S85.4_2025110620251206.html --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Breckenridge, CO - Status: **HEAVILY REGULATED** - Last checked: 2026-09-30 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/breckenridge-co/ ## Summary Rentals of units inside the Town of Breckenridge for fewer than 30 consecutive days require an accommodation-unit license before operation or advertising. Licenses are controlled by four mapped areas: Zone 1 is capped at 1,680, Zone 2 at 130, Zone 3 at 390, and the Resort Property Zone is limited by qualifying inventory rather than a fixed number. The Town's July 2026 page reports availability only in Zone 1 and the Resort Property Zone; Zones 2 and 3 require waitlisting. Annual license fees are $75-$175 by bedroom count, plus a separate regulatory fee: the FAQ reviewed September 5 reports $756 per bedroom or studio, while the code sets that as a ceiling and the adopted 2026 fee attachment remains unverified. A primary-residence/21-day exemption applies. Occupancy, parking, safety, trash, noise, responsible-agent and advertising rules apply. Lodging under 30 days is shown at a combined 12.275% tax rate. Administrative fines can reach $1,000 per day until cure. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: not verified Notes: The code regulates an accommodation unit, including a house, condominium, townhome, trailer or studio, rented for fewer than 30 consecutive days; it does not create a separate hosted-rental category. Primary residence is not a general eligibility condition. Occupancy is unit-specific: two persons per bedroom plus four, or four total for a studio. Properties subject to deed restrictions, HOA rules or leases may face separate private limits not established by the Town sources reviewed. The 30-day licensing threshold is not a blanket exemption from every tax or property restriction: state long-stay exemption conditions differ and state-administered local opt-outs remain unverified. ## Requirements ### Accommodation Unit License and underlying BOLT eligibility (license) - Authority: Town of Breckenridge Finance Department - Cost: $75/year studio; $100/year one bedroom; $125/year two bedrooms; $150/year three bedrooms; $175/year four or more bedrooms - Renewal: Annual; licenses issued with a December 31 expiration must be renewed by December 31 of that year. Title transfer, abandonment, surrender, nonrenewal or revocation ends the license. - Official source: https://breckenridge.town.codes/Code/4-6-2 - Notes: Before operating, the owner must be eligible for, apply for and receive a Town business and occupational license, pay required taxes and fees, identify advertising methods and any rental agent, and designate a responsible agent. The Town FAQ says the accommodation-unit license is required before advertising. The $75-$175 tier is the accommodation-unit business and occupational license tax enacted in section 4-1-4(A); it is separate from the annual regulatory fee. Section 4-1-11 requires payment at application and annually before expiry, with a 10% delinquency charge after 30 days unpaid. ### Annual accommodation-unit regulatory fee (other) - Authority: Town of Breckenridge Finance Department - Cost: $756 per bedroom or studio annually reported in the FAQ reviewed September 5, 2026; adopted 2026 amount not independently confirmed - Renewal: Annual, due with the accommodation-unit license - Official source: https://breckenridge.town.codes/Code/4-6-3 - Notes: The code authorizes Town Council to set the annual amount through the budget process, not exceeding $756 per bedroom or studio, and carries forward the preceding year's amount if Council does not fix a new one. The fee does not apply when the unit is the license holder's primary residence and is rented no more than 21 days per year. The FAQ reviewed September 5, 2026 states $756, but its four-bedroom example contains an arithmetic inconsistency. Administrative rules require exemption documentation when first requested and annually: copies of two of driver license, voter registration and vehicle registration. Noncompliance triggers the fee. Primary residence means the fixed habitation and usual place of return for the license term; only one is allowed. ### Zone cap and waitlist eligibility (permit) - Authority: Town of Breckenridge Finance Department - Cost: not verified - Renewal: A waitlist position is property-owner-specific and becomes void on sale; when contacted, the owner has 14 business days to submit a complete application - Official source: https://breckenridge.town.codes/Code/4-6-7 - Notes: Zone 1 is capped at 1,680 licenses, Zone 2 at 130, and Zone 3 at 390. Resort-zone eligibility requires at least 15,000 square feet of on-site resort amenity/conference area, or 7,000 square feet with an entrance within 150 feet walking distance of a ski lift terminal, subject to the director's specified equivalent/adjacent-space determinations (existing residential conversions cannot count), a 24-hour staffed on-site front desk and phone, separate 24-hour security, on-site housekeeping and enclosed garage parking; the director may impose shuttle conditions. Licenses valid before Ordinance 28's effective date may renew until title transfer even when their zone is over cap; the cap also does not bar an applicant whose building permit was issued on or before September 14, 2021 if the license application is filed within 20 days after certificate of occupancy. The July 2026 Town page lists 1,221 current Zone 1 licenses and 467 available licenses, 130 Zone 2 licenses with none available, 1,002 Zone 3 licenses with none available, and 1,711 Resort Property Zone licenses with no waitlist; the page warns lists are static and not real-time. Ordinary licenses are nontransferable, with limited no-consideration/family/entity/court exceptions and an optional temporary license of no more than six months for existing reservations after title transfer. A qualifying resort can license only in the resort zone. Transfer exceptions permit, but do not require, issuance of a new license: no-consideration family conveyance, grantor-created trust, grantor-controlled entity, same-party joint-tenancy change, death, court bankruptcy/receivership, no-consideration corrective/title/boundary/easement conveyance, court title/condemnation order, or spouses' separation/divorce. Administrative rules define controlling interest as at least 50% of voting stock, require Town forms for a temporary license, expire it six months from deed issuance (not application), and prohibit advertising under that temporary license. ### Operating, safety, responsible-agent and advertising standards (other) - Authority: Town of Breckenridge Finance Department - Cost: not verified - Renewal: Responsible-agent/application information changes must be reported in writing within 30 days; rental-agent changes as soon as practicable - Official source: https://breckenridge.town.codes/Code/4-6-10 - Notes: A functioning smoke detector, carbon-monoxide detector and fire extinguisher are required. Vehicles must use on-site or Town-designated parking; sleeping in vehicles is barred; trash rules and the unreasonable-noise standard apply. The responsible agent must be available 24/7 and respond to Town complaints within 60 minutes. Ads must show the BOLT number and maximum overnight occupancy. Inspections may occur at reasonable times subject to the entry, consent, emergency and warrant provisions in section 4-6-9. The Town FAQ requires separate business licensing for compensated property managers/rental agents and responsible agents engaged in business; an uncompensated personal contact does not need that agent business license. Advertising methods must be approved by or disclosed in writing to Finance, with prominent 'Breckenridge Business License No.' and 'Maximum overnight occupancy' labels. Bedroom count defaults to the Summit County Assessor database; a different count requires Town inspection and all section 4-6-4 criteria (70 square feet, five-foot ceiling, no through-way, privacy walls/doors, required egress window, operable smoke/CO detectors within 15 feet and permanently affixed clothes storage). General noise limits are 55 daytime/50 nighttime dBA in the residential noise zone and 60/55 in the commercial noise zone, with nighttime 7 p.m.-7 a.m., measured under section 5-8-4; the stricter zone applies at zone boundaries. The Town hotline accepts identified complaints at the time of the incident; crime/safety issues go to law enforcement. ### Town sales and accommodations tax filing (registration) - Authority: Town of Breckenridge Finance Department - Cost: Electronic filing; Town guidance reviewed September 29 reports a $15 paper-return fee for 2026 periods - Renewal: 20th following the assigned monthly, quarterly or annual period; next working day for weekend/postal holiday - Official source: https://www.townofbreckenridge.com/departments/finance/taxes/sales-tax/how-to-remit-taxes - Notes: Town accommodations returns ordinarily are due by the 20th of each month for the preceding month; the code permits authorized alternate intervals. Town guidance reviewed September 29 describes XpressBillPay, assigned monthly/quarterly/annual periods and next-working-day adjustment. For Town sales and accommodations taxes, a marketplace seller gets transaction-specific relief only with an explicit facilitator collection/remittance contract or a good-faith registration/collection certification. Direct or otherwise non-facilitated sales retain ordinary licensing, collection, remittance, filing and recordkeeping duties. Whether an existing platform-only host must continue submitting zero returns or close an account remains unresolved. Keep Town sales records at least three years and accommodations records three years following the return/payment due date. State-administered registration/filing follows the separate state requirement below; Town procedures do not establish state duties. Town guidance's sales-tax late charge is 10% (minimum $15), plus 1% monthly interest; section 3-5-14 separately imposes a 15% accommodations-tax deficiency penalty (minimum $25), plus 1% interest per month or fraction, payable within 30 days after demand. Collect disputed accommodations tax and give the purchaser the prescribed receipt; §3-5-12 requires that purchaser's exemption-refund application within 60 days of purchase, with vendor affidavit/original receipt and certificate. A vendor's return overpayment claim instead generally has three years from return filing under §3-5-13. Hold collected tax in trust and show it separately; qualifying consolidated returns need a per-location supplemental report. Fraud can add 50% plus monthly interest under §3-5-15; the ordinary late charge is not the fraud sanction. ### Colorado sales-tax license and assigned state filing (registration) - Authority: Colorado Department of Revenue - Cost: not verified - Renewal: Current license term, renewal amount and procedure not independently established in this city review - Official source: https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=12500&fileName=1%20CCR%20201-4 - Notes: Obtain a state sales-tax license before retail sales unless exclusively offering and actually selling through qualifying marketplace facilitators. Direct/multichannel sellers retain licensing and applicable collection/filing duties. Marketplace relief requires correct transaction information and an explicit collection/remittance contract or facilitator certification; retain proof annually. Ordinary assigned returns report exempt and zero sales. Monthly filing is the default; approved quarterly filing applies above $50 but below $1,100 average monthly state plus state-administered local tax, and annual filing at $50 or less. Keep adequate records of direct and facilitated sales and annual relief documentation. A seller cannot claim a purchaser's refund for tax the seller did not collect, or protest a notice issued to its facilitator. The Department may increase filing frequency after its annual review or revoke nonmonthly approval for delinquency; request seasonal or other alternate schedules rather than assuming relief. Returns/payments are due on the twentieth after the period, or next business day for a weekend/legal holiday. Existing marketplace-only account closure and current license/renewal costs remain unresolved. County guidance says no separate County sales-tax license is needed. ## Taxes - **Colorado state sales tax**: 2.900% — applies to State sales tax on taxable lodging inside Town; part of the published 12.275% short-stay total, not an additional charge. Rule 39-26-704–4 exempts a permanent-resident natural person with an enforceable written agreement for at least 30 consecutive days; electronic agreements qualify. Duration alone does not establish exemption.; platform collects: not verified. Source: https://www.townofbreckenridge.com/departments/finance/taxes/sales-tax/tax-rates-and-revenue-distributions - **Summit County sales tax**: 2.000% — applies to Lodging under 30 days inside Town as one component of the published 12.275% combined rate; parcel location and applicable exemptions must be verified. State-administered filing follows the separate state requirement; long-stay local opt-outs and specific exemptions remain unverified.; platform collects: not verified. Source: https://www.townofbreckenridge.com/departments/finance/taxes/sales-tax/tax-rates-and-revenue-distributions - **Mass transportation sales tax**: 0.750% — applies to Lodging under 30 days inside Town as one component of the published 12.275% combined rate; parcel location and applicable exemptions must be verified. State-administered filing follows the separate state requirement; long-stay local opt-outs and specific exemptions remain unverified.; platform collects: not verified. Source: https://www.townofbreckenridge.com/departments/finance/taxes/sales-tax/tax-rates-and-revenue-distributions - **Housing authority sales tax**: 0.725% — applies to Lodging under 30 days inside Town as one component of the published 12.275% combined rate; parcel location and applicable exemptions must be verified. State-administered filing follows the separate state requirement; long-stay local opt-outs and specific exemptions remain unverified.; platform collects: not verified. Source: https://www.townofbreckenridge.com/departments/finance/taxes/sales-tax/tax-rates-and-revenue-distributions - **Town of Breckenridge sales tax**: 2.500% — applies to Lodging under 30 days inside Town as one component of the published 12.275% combined rate; parcel location and applicable exemptions must be verified. Facilitator liability and conditional marketplace-seller relief are governed by section 3-2-7-1. Collection applies to qualifying facilitators on facilitated taxable sales, not every service or direct booking. The Town FAQ reviewed September 5, 2026 reports actual collection for Airbnb bookings since October 1, 2019 and Vrbo bookings since January 1, 2020; other named services are unverified.; platform collects: not verified. Source: https://www.townofbreckenridge.com/departments/finance/taxes/sales-tax/tax-rates-and-revenue-distributions - **Town public accommodations tax**: 3.400% — applies to Purchase price of lodging inside Town; continuous residence or a written right to reside for at least 30 consecutive days is exempt. Government-capacity sales and qualifying directly billed/paid charitable-organization sales are also exempt under section 3-5-5. This is a component, not an additional 3.4% on top of the published 12.275% total. Qualifying facilitators must collect under section 3-5-7(C); collection is not universal across every service or direct booking. The Town FAQ reviewed September 5, 2026 reports actual collection for Airbnb bookings since October 1, 2019 and Vrbo bookings since January 1, 2020; other named services are unverified.; platform collects: not verified. Source: https://breckenridge.town.codes/Code/3-5-4 ## Enforcement - Penalties: The finance director may impose an administrative fine up to $1,000 per day until cure, in addition to citations or general penalties; the fine is due within 14 days of the notice date (notice sent by first-class mail) and may be appealed. Advertising violations receive written notice and 15 days to comply. License denial, suspension or revocation may also apply under the code and administrative rules. Sections 4-6-14 and 4-6-15 require investigation, show-cause notice and hearing before suspension, revocation or conditions; licensees may use counsel, present evidence and cross-examine. The Town bears the preponderance burden. A written final manager decision is subject to appropriate Rule 106(a)(4) court review; stipulation discussions must begin at least 14 days before hearing. - Platform liability: Sections 3-2-7-1 and 3-5-7(C) require qualifying marketplace facilitators to collect and remit Town sales and accommodations taxes, assume retailer/vendor duties, and expose them to unpaid tax, penalties and interest. A seller's transaction-specific relief requires an explicit collection/remittance contract or good-faith facilitator certification; non-facilitated sales retain ordinary host duties. Accommodation-tax facilitator excludes advertising-only services. The Town FAQ reviewed September 5, 2026 reports Airbnb collection since October 1, 2019 and Vrbo since January 1, 2020, but named-service coverage of the state-administered components is not independently verified. No separate STR-license booking-platform prohibition or per-booking penalty was established. - Notes: The Town may inspect for health, safety and welfare enforcement, request consent where required, enter without an inspection warrant in a qualifying emergency, or seek a municipal-court inspection warrant. The 2026 Town annual-report packet describes a 14-day staff notice for unlicensed advertising followed by $1,000-per-day fines and, after 30 days of continued noncompliance, a $30,000 lien. Section 4-6-11 separately gives 15 days to cure its advertising-display requirements; the legal basis and relationship of the packet's 14-day workflow and lien escalation were not independently established. Section 4-1-12 expressly authorizes a recorded perpetual lien for unpaid accommodation-unit licensing fees, related penalties and attorney fees, but does not itself prescribe a flat $30,000 lien after 30 days. That packet workflow remains a reported practice, not a conclusively verified statutory escalation. Accommodations-tax assessments/refund denials have a separate written Finance petition due within 30 days from the assessment/decision date (§3-5-18); an estimated-assessment petition does not stop interest. Section 3-5-19 prints 30 days for Rule 106(a)(4) court review and requires a bond or cash deposit twice the audited tax, interest and other charges. Do not rely on that local 30-day court wording: the Colorado Supreme Court's Brown decision explains the strict 28-day Rule 106(b) limit unless a statute provides otherwise, and rejects extension for excusable neglect. This is general court-review authority, not a Breckenridge tax-specific ruling; confirm the applicable remedy and security requirement promptly. A jeopardy distraint hearing request must be written within seven days after issuance of the notice and demand for payment or distraint warrant; the hearing is due within 15 days of request and decision within 30 days after hearing (§3-5-21). Requesting it does not stay collection without satisfactory security. Tax liens and seizure/sale remedies are separate from license-fee liens and sanctions. ## Unresolved research items - The annual regulatory fee is stated by the Town's FAQ and main STR page as currently $756/bedroom-or-studio, but the codified Town Code 4-6-3(B)(2) only sets a ceiling ('not to exceed seven hundred fifty six dollars ($756.00)'), with the actual annual figure fixed each year by Town Council as part of its budget process. This session did not locate the specific 2026 budget resolution reaffirming $756 as the operative (vs. a lower) figure for the current year; the two Town-facing pages corroborate $756 as currently in effect but a primary budget-resolution citation was not obtained. - Resolution 2025-12 Section 3 adopts all 2026 operating-budget fees effective January 1; its full text was read, but the adopted budget's specific regulatory-fee page was not obtained. The FAQ/work-session packet state $756 and its four-bedroom arithmetic example is internally inconsistent. - The July 2026 license totals and availability are static rather than real-time; confirm current Zone 1 availability and Zone 2/3 waitlist positions directly with the Town before relying on them for a transaction. - No affirmative Town insurance requirement was found in the fetched licensing code and pages, but absence was not established from an express official statement. - Town tax facilitator liability and conditional seller relief are now documented in sections 3-2-7-1 and 3-5-7, but named-platform coverage of all state-administered components and continuing zero-return/account-closure duties remain unverified. - Official current records were not obtained for the separate Colorado Property Owners for Property Rights litigation or any reported remand. No current case disposition or preemption conclusion is asserted. - The 2026 annual-report packet describes a $30,000 lien after continued unlicensed-advertising noncompliance, but the codified authority and precise prerequisites were not independently located. - No comprehensive official source established all deed-restriction, HOA, lease, or master-plan restrictions applicable to an individual property; parcel-specific private and land-use restrictions require separate review. - Live code was read through Ordinance 8, Series 2026 (August 25); the legislative index through September 8 includes Ordinance 9 traffic changes and Ordinance 7 ADU changes. Individual-property land-use effects and exhaustive later or proposed STR changes are not established by that index alone. - The federal court dismissal of a constitutional challenge to Breckenridge's STR cap ordinance (Colorado Politics, cited in sources[] as type 'news') was not independently verified against a court record or the Town's own legal-notices page; it is not asserted as fact in the main fields, only listed as background in sources[]. - July 2026 Zone 1 arithmetic is inconsistent: 1,680 cap minus 1,221 active equals 459, not the published 467 available. This is a dated source report, not verified live availability. - No single stay duration guarantees exemption from every layer. State exemption requires permanent natural-person residency and an enforceable written 30-day agreement; local opt-outs remain unverified. - State license/renewal costs and procedures, and existing marketplace-only account closure, remain unverified; ordinary state assigned-period zero-return duties are documented. - Local §3-5-19 prints a 30-day Rule 106 court deadline, but Supreme Court Brown describes a strict 28-day rule unless a statute provides otherwise. Confirm the applicable tax-review route and bond/cash security; do not rely on the longer local wording. - Current official SOS rules now establish state licensing, filing and exemption conditions. Local exemption opt-outs, state license/renewal amounts and existing marketplace-only account closure remain unverified. The February 2026 DOR lodging guide was inaccessible; no content was inferred from its access-error response. ## Sources - Town STR licensing page (official, accessed 2026-09-05): https://www.townofbreckenridge.com/departments/finance/business-and-accommodation-unit-licenses/accommodation-unit-short-term-rentals-licenses - Apply or join waitlist (official, accessed 2026-09-05): https://www.townofbreckenridge.com/departments/finance/business-and-accommodation-unit-licenses/accommodation-unit-short-term-rentals-licenses/apply-for-a-license-join-the-waitlist-access-current-license - Town STR FAQ (official, accessed 2026-09-05): https://www.townofbreckenridge.com/departments/finance/business-and-accommodation-unit-licenses/accommodation-unit-short-term-rentals-licenses/faq-s - Historical development of caps (official, accessed 2026-09-05): https://www.townofbreckenridge.com/departments/finance/business-and-accommodation-unit-licenses/accommodation-unit-short-term-rentals-licenses/development-of-license-caps-and-regulations - July 2026 availability and waitlists (official, accessed 2026-09-05): https://www.townofbreckenridge.com/departments/finance/business-and-accommodation-unit-licenses/accommodation-unit-short-term-rentals-licenses/license-availability-current-lists-and-waitlists - Sales and accommodation tax (official, accessed 2026-07-18): https://www.townofbreckenridge.com/departments/finance/business-and-accommodation-unit-licenses/accommodation-unit-short-term-rentals-licenses/sales-and-accommodation-tax - Tax rates and distributions (official, accessed 2026-09-05): https://www.townofbreckenridge.com/departments/finance/taxes/sales-tax/tax-rates-and-revenue-distributions - Town Code 4-6-1 through 4-6-13 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/4-6-1 - License required (official, accessed 2026-09-29): https://breckenridge.town.codes/Code/4-6-2 - Regulatory fee (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/4-6-3 - Bedroom criteria (official, accessed 2026-09-29): https://breckenridge.town.codes/Code/4-6-4 - Mapped areas and caps (official, accessed 2026-09-29): https://breckenridge.town.codes/Code/4-6-5 - Resort-property requirements (official, accessed 2026-09-29): https://breckenridge.town.codes/Code/4-6-6 - Waitlists (official, accessed 2026-09-29): https://breckenridge.town.codes/Code/4-6-7 - Nontransferability (official, accessed 2026-09-29): https://breckenridge.town.codes/Code/4-6-8 - Inspections and complaints (official, accessed 2026-09-29): https://breckenridge.town.codes/Code/4-6-9 - Operating standards (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/4-6-10 - Advertising (official, accessed 2026-09-29): https://breckenridge.town.codes/Code/4-6-11 - Penalties (official, accessed 2026-09-29): https://breckenridge.town.codes/Code/4-6-13 - Rules and regulations authority (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/4-6-12 - Finance administrative rules Article IV (official, accessed 2026-09-29): https://breckenridge.town.codes/AdminRules/Finance_ArtIV - Ordinance 28 Series 2022 (official, accessed 2026-09-05): https://www.townofbreckenridge.com/home/showpublisheddocument/22021/637969411537970000 - February 10 2026 annual-report work-session packet (official, accessed 2026-09-05): https://www.townofbreckenridge.com/home/showpublisheddocument/26959/639058925227670000 - October 14 2025 work-session packet — 2026 accommodation-unit fee schedule (official, accessed 2026-09-05): https://www.townofbreckenridge.com/home/showpublisheddocument/26406/638956184093570000 - Colorado Court of Appeals March 26 2026 official opinions announcement (official, accessed 2026-09-05): https://www.coloradojudicial.gov/sites/default/files/2026-03/03-26-26%20.pdf - Colorado Property Owners for Property Rights federal order (news, accessed 2026-09-05): https://law.justia.com/cases/federal/district-courts/colorado/codce/1:2023cv03171/229577/31/ - Dorotik v. 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Summit County current sales-tax guidance (official, accessed 2026-09-30): https://www.summitcountyco.gov/services/finance/sales_tax.php - County-designated current tax-rate table (official, accessed 2026-09-30): https://cms3.revize.com/revize/summitcoco/Documents/Services/Finance/Sales%20Tax%20Information/Sales%20Tax%20Rates%20-%202024.pdf - Current Colorado sales-tax rules, 1 CCR 201-4 (official, accessed 2026-09-30): https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=12500&fileName=1%20CCR%20201-4 - Current Colorado marketplace rules, 1 CCR 201-5 (official, accessed 2026-09-30): https://www.sos.state.co.us/CCR/GenerateRulePdf.do?ruleVersionId=12196&fileName=1%20CCR%20201-5 - Public accommodations tax §3-5-9 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-9 - Public accommodations tax §3-5-10 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-10 - Public accommodations tax §3-5-11 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-11 - Public accommodations tax §3-5-12 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-12 - Public accommodations tax §3-5-13 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-13 - Public accommodations tax §3-5-15 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-15 - Public accommodations tax §3-5-16 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-16 - Public accommodations tax §3-5-17 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-17 - Public accommodations tax §3-5-18 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-18 - Public accommodations tax §3-5-19 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-19 - Public accommodations tax §3-5-20 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-20 - Public accommodations tax §3-5-21 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-21 - Public accommodations tax §3-5-22 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-22 - Public accommodations tax §3-5-23 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-23 - Public accommodations tax §3-5-24 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-24 - Public accommodations tax §3-5-25 (official, accessed 2026-09-30): https://breckenridge.town.codes/Code/3-5-25 - Colorado Supreme Court Brown: Rule 106 court-review deadline (official, accessed 2026-09-30): https://www.coloradojudicial.gov/sites/default/files/2024-05/21SC390.pdf --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Panama City Beach, FL - Status: **REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/panama-city-beach-fl/ ## Summary Panama City Beach does not ban or cap the frequency/duration of short-term rentals (Florida preempts that under Fla. Stat. § 509.032(7)(b), and the city has no pre-June-2011 grandfathered ban), but every whole-unit vacation rental must hold a City Vacation Rental Certificate under Ordinance 1632 (adopted Sept. 28, 2023, codified at City Code Ch. 8, Art. IX, § 8-183). To get and keep a Certificate a host needs: a Florida DBPR vacation rental license, Bay County Tourist Development Tax registration, a City Business Tax Receipt (1% of gross rental receipts, $50/year minimum), a pool inspection if applicable, and a passed fire/life-safety inspection, plus exterior signage showing the certificate number and 24/7 emergency contact. As posted on the city's official program page, new registration costs $250, re-inspection is $75, a missed/denied inspection (lock-out) is $100, and annual renewal is $150 (applications due by October 1 each year; initial applications were due December 31, 2023). Maximum occupancy is set by formula in the ordinance -- 150 sq ft of habitable space per person for one- and two-family dwellings, 200 sq ft per person for other vacation rentals (reducible to 150 with a Fire Inspector life-safety sign-off) -- not a flat number. Violations run $500 (1st), $1,000 (2nd), and $1,000 plus up to a 12-month certificate revocation (3rd+ within 12 months). On top of registration, rentals owe Florida's 6% state transient rental sales tax, Bay County's 1% discretionary sales surtax, and Bay County's 5% Tourist Development Tax (the TDT applies only within specific PCB-area ZIP codes: 32407, 32408, 32413, plus 32401/32404/32405/32410). Airbnb/VRBO collect and remit the state 6%+1% via Florida's marketplace-facilitator law, but Bay County has no agreement with any platform, so hosts must register and remit the 5% TDT themselves. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: Ordinance 1632's whereas clauses state that 'transient residential rental owners may live elsewhere' -- there is no owner-occupancy/primary-residence requirement. The certificate requirement applies to any unit rented to guests more than three times per calendar year for periods under 30 days (or 1 calendar month, whichever is less), or advertised/held out as regularly rented -- this is the 'vacation rental'/'transient public lodging establishment' definition in Sec. 8-183(a). Maximum occupancy is not a single number: it is 150 sq ft of habitable gross floor area per person for one- and two-family dwellings licensed as public lodging, or 200 sq ft per person for other vacation rentals (reducible to 150 sq ft/person if the City Fire Inspector confirms NFPA 101 egress compliance), rounded up to the nearest whole person. ## Requirements ### Vacation Rental Certificate (registration) (registration) - Authority: City of Panama City Beach (Fire Department / Code Enforcement) - Cost: $250 new registration; $150 annual renewal - Renewal: Annual; renewal applications due by October 1 each year (or at time of ownership transfer). Initial applications after adoption were due by December 31, 2023. - Official source: https://www.pcbfl.gov/295/Short-Term-Rentals - Notes: Legal basis is Ordinance 1632 (adopted Sept. 28, 2023; codified at City Code Ch. 8, Art. IX, § 8-183), full text at https://fl-panamacitybeach.civicplus.com/DocumentCenter/View/1078/Ordinance-1632-Transient-Residential-Rental-Requirements-PDF. The ordinance itself states fees are 'to be determined by Resolution of the City' -- the dollar figures here are the current schedule as published on the city's official program page. Each dwelling unit needs its own certificate; it is unlawful to rent or allow occupancy without one. ### Fire / life-safety inspection (inspection) - Authority: Panama City Beach Fire Department - Cost: $75 re-inspection fee; $100 lock-out/no-show fee (if inspector is denied access at a scheduled appointment) - Renewal: Interior inspections are at the Fire Inspector's discretion; required for initial certificate and at renewal. Documented violations must be corrected and re-inspected within 30 calendar days. - Official source: https://fl-panamacitybeach.civicplus.com/DocumentCenter/View/1078/Ordinance-1632-Transient-Residential-Rental-Requirements-PDF - Notes: Sec. 8-183(e) of the City Code. Failure to admit an inspector after 3 attempts triggers a notice of failure of inspection; failure to respond to a 4th attempt can suspend/revoke the certificate. Fee dollar amounts confirmed on https://www.pcbfl.gov/295/Short-Term-Rentals. ### DBPR Vacation Rental License (license) - Authority: Florida Department of Business and Professional Regulation (DBPR), Division of Hotels and Restaurants - Cost: $230/year for a single-unit license ($170 license fee + $50 application fee + $10 Hospitality Education Program fee); higher tiers for Group (2-25 units, $180 base) and Collective licenses ($150 base + $10/unit + $10 HEP) - Renewal: Annual, on a staggered renewal schedule that varies by DBPR licensing district - Official source: https://www2.myfloridalicense.com/hotels-restaurants/licensing/lodging-fees/ - Notes: Required whenever a whole unit is rented more than 3 times per calendar year for stays under 30 days, or is advertised/held out as regularly rented to guests (Fla. Stat. Ch. 509). Renting individual rooms only (host stays and rents a room, not the whole unit) is not classified as public lodging and does not require this license, per https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/. Could not independently confirm the exact renewal month for Bay County's DBPR licensing district -- see needs_review. ### Bay County Tourist Development Tax registration (registration) - Authority: Bay County Clerk of Court & Comptroller - Cost: not verified - Renewal: One-time account registration (via GovOS/baytouristtax.com), followed by monthly tax return filings - Official source: https://www.baycoclerk.com/clerk-services/tourist-development-tax/ - Notes: No separate registration fee was identified on the official page; the ongoing obligation is the 5% tax itself (see taxes[]). Proof of this registration is one of the required Vacation Rental Certificate application documents under Sec. 8-183(c)(4). ### City of Panama City Beach Business Tax Receipt (BTR) (license) - Authority: City of Panama City Beach Business License Department - Cost: 1% of gross rental receipts, $50/year minimum - Renewal: Annual; registration year runs March 1 through the last day of February. Monthly returns due by the 1st of the following month (3% discount if paid by the 10th; 8%/month penalty if delinquent). - Official source: https://www.pcbfl.gov/216/Business-License - Notes: Owners using Airbnb/VRBO/HomeAway are personally responsible for reporting and remitting this 1% BTR to the City. Proof of a current BTR is required for the Vacation Rental Certificate under Sec. 8-183(c)(3). ### Pool inspection (if property has a pool) (inspection) - Authority: City of Panama City Beach (per Ordinance 1632) - Cost: not verified - Renewal: Required before certificate issuance if a pool is present; ongoing licensing/inspection compliance thereafter - Official source: https://fl-panamacitybeach.civicplus.com/DocumentCenter/View/1078/Ordinance-1632-Transient-Residential-Rental-Requirements-PDF - Notes: Sec. 8-183(c)(5): applicant must show 'evidence that any pool located on the property is properly licensed and inspected.' No specific fee amount was found in the ordinance or on the city's program page. ## Taxes - **Florida state transient rental sales tax**: 6% — applies to Rental charges for living/sleeping accommodations rented for 6 months or less (Fla. Stat. § 212.03); platform collects: yes. Source: https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0212%2FSections%2F0212.03.html - **Bay County discretionary sales surtax**: 1% — applies to Same taxable base as the state transient rental sales tax, for rentals located in Bay County; platform collects: yes. Source: https://floridarevenue.com/Forms_library/current/dr15dss.pdf - **Bay County Tourist Development Tax (bed tax)**: 5% — applies to Nightly/weekly/monthly rental charges, cleaning fees, resort/reservation fees, and required guest fees, for accommodations within Bay County's special taxing jurisdiction -- ZIP codes 32401, 32404, 32405, 32407, 32408, 32410, and the Bay County portion of 32413 (this covers all of Panama City Beach); platform collects: no. Source: https://www.baycoclerk.com/clerk-services/tourist-development-tax/ ## Enforcement - Penalties: Civil penalties for Vacation Rental Certificate violations: $500 for a first violation, $1,000 for a second violation, and $1,000 plus possible revocation/suspension of the Vacation Rental Certificate for up to 12 months for a third or subsequent violation within a 12-month period (Ordinance 1632, City Code § 8-183(h)(2)). Non-compliant/correctable violations first get a Notice of Violation warning with a correction period before a citation issues. A violator who does not contest a civil penalty gets a 50% reduction if paid directly to the City Clerk. See https://fl-panamacitybeach.civicplus.com/DocumentCenter/View/1078/Ordinance-1632-Transient-Residential-Rental-Requirements-PDF. - Platform liability: The ordinance does not impose direct fines on hosting platforms. Instead, it requires the property owner to ensure the Vacation Rental Certificate Number is displayed on every listing on any hosting platform (defined broadly to include Airbnb, VRBO, Booking.com, Expedia, Vacasa, and Homestay.com) -- failure is a violation attributable to the owner, not the platform (§ 8-183(g)(6)). - Notes: Warnings for non-compliance may be copied to DBPR, the Florida Department of Revenue, the Bay County Clerk of Court, and the Bay County Property Appraiser. A rental that fails safety requirements is presumed unfit for human occupancy until corrected. The City may also pursue injunctive relief, liens, and other civil/criminal penalties available by law. ## Unresolved research items - The Panama City Beach program page and several secondary sources describe the certificate requirement as taking effect February 1, 2024, but Ordinance 1632's own text says it 'take[s] effect immediately upon passage' (September 28, 2023) with initial applications due by December 31, 2023. Could not fully reconcile whether Feb 1, 2024 refers to the start of active enforcement/citations versus the ordinance's legal effective date -- both dates are recorded here rather than asserting one as authoritative. - Could not independently confirm the exact DBPR license renewal month/district for Bay County specifically; the DBPR guide lists renewal dates by district (e.g., June 1 for 'Districts 5-6, Jacksonville/Panama City') but the district-to-city mapping in the fetched source looked internally inconsistent and was not cross-checked against DBPR's official district map. - Did not independently verify whether Panama City Beach's Land Development Code (zoning code) imposes additional restrictions on vacation rentals by zoning district, beyond the citywide registration/inspection scheme in Ordinance 1632 -- only the vacation-rental-specific ordinance was reviewed, not the full zoning code. ## Sources - Short-Term Rentals | Panama City Beach, FL (official program page: requirements, fee schedule) (official, accessed 2026-07-18): https://www.pcbfl.gov/295/Short-Term-Rentals - Ordinance 1632 - Transient Residential Rental Requirements (full PDF text, City Code Ch. 8, Art. IX, § 8-183) (official, accessed 2026-07-18): https://fl-panamacitybeach.civicplus.com/DocumentCenter/View/1078/Ordinance-1632-Transient-Residential-Rental-Requirements-PDF - Ordinances | City of Panama City Beach, FL (official, accessed 2026-07-18): https://www.pcbfl.gov/188/Ordinances - The 2025 Florida Statutes - Section 509.032, Florida Statutes (local preemption, § (7)(b)) (official, accessed 2026-07-18): https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599%2F0509%2FSections%2F0509.032.html - The 2025 Florida Statutes - Section 212.03, Florida Statutes (transient rentals tax; rate 6%) (official, accessed 2026-07-18): https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0212%2FSections%2F0212.03.html - Florida Dept. of Revenue - DR-15TDT: Local Option Transient Rental Tax Rates (Bay County = 5.0%, county-collected) (official, accessed 2026-07-18): https://floridarevenue.com/Forms_library/current/dr15tdt.pdf - Florida Dept. of Revenue - DR-15DSS: Discretionary Sales Surtax Information (Bay County = 1.0% total) (official, accessed 2026-07-18): https://floridarevenue.com/Forms_library/current/dr15dss.pdf - Bay County Clerk of Court & Comptroller - Tourist Development Tax (official, accessed 2026-07-18): https://www.baycoclerk.com/clerk-services/tourist-development-tax/ - Bay County, Florida Tourist Development Tax Remittance (official GovOS filing portal, linked from baycoclerk.com) (official, accessed 2026-07-18): https://baytouristtax.com/ - Bay County > Frequently Asked Questions (official MuniRevs tax portal FAQ - confirms no Airbnb/VRBO TDT collection agreement) (official, accessed 2026-07-18): https://baycounty.munirevs.com/faq/ - DBPR - Hotels and Restaurants - Lodging Fees (vacation rental license fee schedule) (official, accessed 2026-07-18): https://www2.myfloridalicense.com/hotels-restaurants/licensing/lodging-fees/ - DBPR - Guide to Vacation Rentals and Timeshare Projects (who needs a license; definitions; renewal districts) (official, accessed 2026-07-18): https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - Business Registration | City of Panama City Beach, FL (Business Tax Receipt requirements and fees) (official, accessed 2026-07-18): https://www.pcbfl.gov/216/Business-License - Florida Senate - Senate Bill 280 (2024), by version (vetoed vacation-rental preemption/registry bill) (official, accessed 2026-07-18): https://www.flsenate.gov/Session/Bill/2024/280/ByVersion - Governor Ron DeSantis Vetoes One Bill (SB 280) | Executive Office of the Governor (news, accessed 2026-07-18): https://www.flgov.com/eog/news/press/2024/governor-ron-desantis-vetoes-one-bill-0 - Florida Senate - Senate Bill 658 (2026) (vacation rental water-safety bill; died in House Messages 3/13/2026) (official, accessed 2026-07-18): https://www.flsenate.gov/Session/Bill/2026/658 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Destin, FL - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/destin-fl/ ## Summary Whole-home short-term rentals are legal in Destin but tightly gated. STRs are only permitted in specific zoning districts under Land Development Code Article 7 (e.g., CBR, CBN, LDR-HI, BRMU, CMU, CMU-V, CG, GRMU, HDR, HIMU, MDR-HI, NHMU, ROI-TD, SHMU, TCMU), and several of those districts require separate Conditional Use approval before a property is even eligible to register. Any single-family home, duplex, townhome, or condo rented for stays under 180 days must register annually with the City. Per the City's Resolution 25-10 fee schedule (adopted 5-5-2025) and the 2026 STR Registration Guide (updated 1-8-2026), registration costs $500-$700/year by square footage, plus a $25 fee for paper applications; late renewals cost an extra $100 after March 31 or $500 after June 1. Hosts also need a Florida DBPR Vacation Rental Dwelling license (~$170-230/year), a City of Destin Business Tax Receipt (~$31.25/year for 1-4 units), an Okaloosa County Business Tax Receipt ($35/year), and a Florida DOR resale certificate. Overnight occupancy is capped at 2 adults per bedroom plus 4 additional persons, up to 24 people per house. Parking requires 1 space per bedroom (2 total spaces if the home was built before 12/5/2016). Violations are a misdemeanor punishable by up to a $500 fine and 60 days in jail per violation (F.S. 162.22), and the City can also administratively suspend or revoke a registration. On top of city rules, hosts owe Florida's 6% state transient rental tax plus Okaloosa County's 6% Tourist Development Tax on rental income. Destin's core STR registration ordinance (Ord. 151.23, adopted 6-3-02) predates Florida's June 1, 2011 preemption cutoff in Fla. Stat. 509.032(7)(b), so the City's registration scheme is grandfathered and enforceable despite the state's general ban on local regulation of vacation-rental duration/frequency. A 2024 bill (SB 280) that would have imposed a statewide framework and further preempted local STR ordinances passed the Legislature but was vetoed by Governor DeSantis on 6/27/2024, so Destin's local ordinance remains the controlling framework as of this writing. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Yes - Primary residence required: No - Guest cap: 24 guests - Rules apply to stays under: 180 days Notes: Whole-home STR is allowed only in specific zoning districts per Land Development Code Article 7; several districts (e.g., CBN multi-family, CMU-V, SHMU single-family, TCMU multi-family) additionally require Conditional Use approval, and some properties may need a Change of Use approval that brings the site into compliance with current development standards before registration is issued. No owner-occupancy/primary-residence requirement was found. The ordinance does not clearly distinguish 'hosted' (owner-present) rentals from unhosted whole-home rentals -- both appear to fall under the same 'seasonal resident' registration requirement if rented for consideration for 1 day to under 6 months. ## Requirements ### City of Destin Short-Term Rental Registration (registration) - Authority: City of Destin, Code Compliance Department - Cost: $500-$700/year (by unit square footage) + $25 admin fee for paper applications - Renewal: Annual; registration window opens Jan 1, due March 1; late fee of $100 after March 31 and $500 after June 1 - Official source: https://www.cityofdestin.com/DocumentCenter/View/17534/2026-STR-Registration-Guide - Notes: Required for single-family, duplex, townhome, and condominium STRs rented for stays under 180 days. Property must be in an eligible zoning district (LDC Article 7); some districts require Conditional Use approval. Requires a Site/Parking Plan, Notarized Affidavit of Bedrooms and Parking (non-condo), City BTR, DBPR license, and FL DOR resale certificate. Fee amounts and late-fee tiers verified against City Resolution 25-10 (Schedule of Fees, Section 3, 'Rental Registration'). ### Florida DBPR Vacation Rental Dwelling License (license) - Authority: Florida Department of Business and Professional Regulation, Division of Hotels and Restaurants - Cost: $50 application fee + $10 HEP fee + $170/year license fee (single unit, full year; $90 half-year) - Renewal: Annual (or semi-annual option); renewal date varies by county district - Official source: https://www2.myfloridalicense.com/hotels-restaurants/licensing/lodging-fees/ - Notes: Required under F.S. Ch. 509 for single-family/duplex/townhome units rented more than 3 times per year for stays under 30 days, or regularly advertised as available. Condos need a separate DBPR Condominium license instead. Subject to inspection under Ch. 61C, F.A.C. ### City of Destin Business Tax Receipt (BTR) (license) - Authority: City of Destin - Cost: $31.25/year (1-4 rental units tier) - Renewal: Annual; invoiced July, due October 1, expires September 30 - Official source: https://www.cityofdestin.com/DocumentCenter/View/120/Fee-Schedule - Notes: Prerequisite for issuance of the STR registration certificate (Code of Ordinances Sec. 13-110). ### Okaloosa County Business Tax Receipt (license) - Authority: Okaloosa County Tax Collector - Cost: $35/year - Renewal: Annual; renews each July, due September 30 - Official source: https://okaloosatax.com/services/business-tax-receipt/ - Notes: Also a prerequisite for City STR registration issuance (Code of Ordinances Sec. 13-110(4)). ### Florida DOR Annual Resale Certificate (sales tax registration) (registration) - Authority: Florida Department of Revenue - Cost: not verified - Renewal: Annual - Official source: https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - Notes: No stated registration fee. Required to collect and remit the state 6% transient rental tax and needed as a supporting document for the City STR application. ## Taxes - **Florida Transient Rental (Sales) Tax**: 6% — applies to Rental/lease of living, sleeping, or housekeeping accommodations for 6 months or less; platform collects: yes. Source: https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - **Okaloosa County Tourist Development Tax**: 6% — applies to Rental/lease of accommodations for 6 months or less within the Okaloosa County TDT District (Destin is within this district); platform collects: not verified. Source: https://floridarevenue.com/Forms_library/current/dr15tdt.pdf ## Enforcement - Penalties: Operating an unregistered STR, or violating registration/occupancy/parking/noise/garbage rules, is enforceable as a code violation (Code Enforcement Board or Special Magistrate, Ch. 14 and F.S. Ch. 162, Pt. 1), by civil citation (F.S. Ch. 162, Pt. 2), and/or as a misdemeanor punishable by a fine of up to $500 and up to 60 days' imprisonment per violation under F.S. Sec. 162.22 (Code of Ordinances Sec. 13-117(4)). The City may also administratively deny, suspend, or revoke an STR registration for noncompliance (Sec. 13-117(3)). - Platform liability: No provision found in the City's Code of Ordinances imposing direct compliance liability on booking platforms (Airbnb/Vrbo) for host registration status. Separately, under Florida's marketplace-facilitator law (effective 7/1/2021), marketplace providers are required to register with the Florida Department of Revenue and collect/remit state sales and use tax (including the 6% transient rental tax) on transactions they facilitate. - Notes: Penalty figures are drawn directly from the codified ordinance text (City of Destin Code of Ordinances, Ch. 13, Art. VI, Sec. 13-117) and F.S. Sec. 162.22. ## Unresolved research items - Whether Airbnb/Vrbo automatically collect and remit the Okaloosa County 6% Tourist Development Tax on hosts' behalf could not be confirmed via an official Okaloosa County source -- the county's TDT portal FAQ describes owner/operator obligation to register and collect but does not address marketplace auto-collection for this specific county, so collectedByPlatform for that tax is left null. - Signage size differs between the codified ordinance text (Sec. 13-114, last amended 12-21-15: sign must be 18"x12" max / 16"x10" min) and the City's more recent FAQ and 2026 STR Registration Guide, which reference an 18"x18" sign and a 'Season Sign Sticker' system instead -- could not confirm whether the codified dimension language has been formally superseded. - Whether Destin's zoning-district eligibility list and Conditional-Use requirements for STRs (Land Development Code Article 7), as opposed to the original 2002 registration ordinance itself, qualify for the Fla. Stat. 509.032(7)(b) pre-June-2011 grandfather exemption was not independently verified -- this is a legal question beyond what the available official sources resolve. - https://okaloosaclerk.com/board-services/tourist-development-tax/ (the Okaloosa Clerk's own TDT page) returned HTTP 403 and could not be fetched directly; TDT figures were instead verified via the county's designated online tax portal (okaloosatouristtax.munirevs.com) and the Florida DOR's official DR-15TDT statewide rate table, which independently confirm the 6% rate and county-level collection. - The DBPR's online checklist detail page (myfloridalicense.com) returned a system error and could not be fetched directly; DBPR license fee and requirement figures were instead verified via www2.myfloridalicense.com's official lodging-fees and vacation-rental/timeshare guide pages. ## Sources - City of Destin Code of Ordinances - Chapter 13, Article VI, Registration of Short-Term Rentals (PDF) (official, accessed 2026-07-18): https://www.cityofdestin.com/DocumentCenter/View/7040/CITY-OF-DESTIN-CODE-OF-ORDINANCES---Short-Term-Rental?bidId= - City of Destin - FAQs: Short Term Rentals (official, accessed 2026-07-18): https://www.cityofdestin.com/faq.aspx?TID=19 - City of Destin - FAQ: How does a person apply for a short term rental registration (official, accessed 2026-07-18): https://www.cityofdestin.com/Faq.aspx?QID=127 - City of Destin - FAQ: What are the zoning districts for STRs (official, accessed 2026-07-18): https://cityofdestin.com/FAQ.aspx?QID=206 - City of Destin - 2026 Short-Term Rental Registration Guide (PDF, updated 1/8/2026) (official, accessed 2026-07-18): https://www.cityofdestin.com/DocumentCenter/View/17534/2026-STR-Registration-Guide - City of Destin - Resolution 25-10, Schedule of Fees, Attachment A (PDF) (official, accessed 2026-07-18): https://www.cityofdestin.com/DocumentCenter/View/120/Fee-Schedule - City of Destin - Register a Short Term Rental (official, accessed 2026-07-18): https://www.cityofdestin.com/736/Register-a-Short-Term-Rental - Florida Department of Revenue - DR-15TDT, Local Option Transient Rental Tax Rates (PDF) (official, accessed 2026-07-18): https://floridarevenue.com/Forms_library/current/dr15tdt.pdf - Florida Department of Revenue - Sales and Use Tax (official, accessed 2026-07-18): https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - Florida DBPR - Hotels and Restaurants Lodging Fees (official, accessed 2026-07-18): https://www2.myfloridalicense.com/hotels-restaurants/licensing/lodging-fees/ - Florida DBPR - Guide to Vacation Rentals and Timeshare Projects (official, accessed 2026-07-18): https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - The 2026 Florida Statutes, Section 509.032 (official, accessed 2026-07-18): http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0509/Sections/0509.032.html - Okaloosa County Tourist Development Tax Online Portal - FAQ (official, accessed 2026-07-18): https://okaloosatouristtax.munirevs.com/faq/ - Okaloosa County Tax Collector - Business Tax Receipts (official, accessed 2026-07-18): https://okaloosatax.com/services/business-tax-receipt/ - Florida Senate - SB 280 (2024) Bill History (vetoed by Governor 6/27/2024) (official, accessed 2026-07-18): https://www.flsenate.gov/Session/Bill/2024/280 - Airbnb Help Center - Occupancy tax collection and remittance by Airbnb in Florida (news, accessed 2026-07-18): https://www.airbnb.com/help/article/2301 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Gulf Shores, AL - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/gulf-shores-al/ ## Summary Whole-home short-term rentals ('Dwelling Units Licensed for Vacation Rental') are legal in Gulf Shores but only by zoning district: they are allowed by right in the Single Family and Duplex Tourist Rental Overlay District and in the BN, BG, BT, ICW-N and ICW-S business/tourist districts, plus PUD-designated multi-family tracts, while they are prohibited in AG, ATP, ED, IND, OS, and R-1 through R-5 residential districts (R-3/R-4 multi-family can seek a Conditional Use Permit), subject to narrow 2009/2018 grandfather exceptions for properties licensed and taxed before those cutoff dates (Zoning Ordinance Art. 6-18, as amended Feb. 25, 2019). Every rental of fewer than 180 consecutive days requires an annual city business license plus a flat $45/year vacation-rental fee (Code of Ordinances Sec. 8-45), a designated 24-hour local emergency contact (Sec. 8-41), and a Fire Marshal safety inspection at least every 3 years (Sec. 8-43); owners renting a single unit for 180+ days under a written lease are exempt from the licensing requirement. Occupancy by more than one family for over 30 consecutive days is treated as a violation, and a unit rented over 180 days in a year is reclassified as long-term and exits the overlay rules. Guests pay a combined 16% lodging tax inside city limits (4% Alabama state + 2% Baldwin County + 10% City of Gulf Shores, the city portion having risen from 7% to 10% in phases effective September 2022 and September 1, 2023) or 11% within the police jurisdiction outside city limits (4% + 2% + 5% city). Violating the Chapter 8 business-license ordinance carries a $250 fine per the city's 2026 Schedule of Fees, and the Revenue Division can deny or revoke a vacation-rental license for noncompliance, appealable to City Council. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 180 days Notes: Legality is zoning-district-dependent, not host-presence-dependent: the Zoning Ordinance regulates any 'Dwelling Unit Licensed for Vacation Rental' (a unit rented for under 180 consecutive days) the same way whether or not the owner is present, so 'conditional' applies to both hosted and unhosted stays. Allowed by right in the Single Family & Duplex Tourist Rental Overlay District and BN/BG/BT/ICW-N/ICW-S districts and PUD areas designated for vacation rental; prohibited in AG, ATP, ED, IND, OS, and R-1 through R-5, except (a) R-3/R-4 multi-family developments may obtain a Conditional Use Permit, and (b) narrow nonconforming-use grandfathering for single-family/duplex units licensed and tax-reporting as of Aug. 31, 2009, and multi-family units licensed and tax-reporting as of Aug. 31, 2018. No ordinance text found imposing a numeric maximum-guest cap. ## Requirements ### Business License + Vacation Rental License (license) - Authority: City of Gulf Shores Revenue Division - Cost: $45/year flat vacation-rental fee (Sec. 8-45) plus base business license fee of $135-$63,280/year based on gross receipts (Schedule A of the 2026 Fee Schedule); owner of a single unit leased 180+ days under written agreement is exempt - Renewal: Annual; license year is Jan 1-Dec 31, renewal due Jan 1, delinquent after Jan 31 - Official source: https://www.gulfshoresal.gov/780/Rental-License - Notes: Codified at Code of Ordinances Sec. 8-44 (licensing of dwelling units for vacation rental) and Sec. 8-45 (additional vacation-rental fee); base fee schedule confirmed in the city's Dec. 8, 2025 Fee Schedule Resolution (effective for 2026). ### Local Emergency Contact Designation (registration) - Authority: City of Gulf Shores Revenue Division - Cost: not verified - Renewal: Must be kept current for as long as the unit is licensed for vacation rental - Official source: https://www.gulfshoresal.gov/780/Rental-License - Notes: Codified at Code of Ordinances Sec. 8-41 (designation and maintenance of local emergency contact); submitted via the city's Local Emergency Contact Information Form. No separate fee identified. ### Fire Marshal Safety Inspection (inspection) - Authority: City of Gulf Shores Fire Marshal - Cost: not verified - Renewal: Every 3 years - Official source: https://www.gulfshoresal.gov/780/Rental-License - Notes: Codified at Code of Ordinances Sec. 8-43 (safety inspection required); performed as part of the license approval workflow (Revenue -> Planning & Zoning -> Fire Marshal -> Revenue issues certificate). No inspection fee identified. ### Zoning Compliance / Conditional Use Permit (R-3 & R-4 multi-family only) (permit) - Authority: City of Gulf Shores Planning & Zoning Department / City Council - Cost: not verified - Renewal: One-time approval tied to the property; not an annual renewal - Official source: https://www.gulfshoresal.gov/AgendaCenter/ViewFile/Item/5922?fileID=10786 - Notes: Zoning Ordinance Article 6-18 (as amended by ordinance adopted Feb. 25, 2019): vacation rental is allowed by right only in the Tourist Rental Overlay District and BN/BG/BT/ICW-N/ICW-S districts (plus PUD areas so designated); it is prohibited in AG, ATP, ED, IND, OS, R-1, R-2, R-3, R-4, R-5 and single-family PUD subdivisions, except that individual multi-family developments in R-3/R-4 may be approved for vacation rental by Conditional Use Permit. CUP application fee not located in the reviewed fee schedule. ## Taxes - **Alabama State Lodgings Tax**: 4% — applies to Rentals/accommodations to transients for stays of fewer than 180 consecutive days; platform collects: not verified. Source: https://www.revenue.alabama.gov/tax-types/lodgings-tax/ - **Baldwin County Lodging Tax**: 2% — applies to Rentals/accommodations to transients for stays of fewer than 180 consecutive days, within the Baldwin County Lodging Tax District (which includes Gulf Shores); platform collects: not verified. Source: https://baldwincountyal.gov/docs/default-source/sales-and-use-tax/lodging-tax-rate---section-45-2-243-25.pdf?sfvrsn=c77e660b_0 - **City of Gulf Shores Lodging Tax**: 10% within corporate limits; 5% within the police jurisdiction (outside corporate limits) — applies to Hotel/motel rooms and short-term condo, house, duplex, and tourist camp/cabin rentals of fewer than 180 consecutive days; platform collects: not verified. Source: https://www.gulfshoresal.gov/783/Lodging-Tax ## Enforcement - Penalties: Operating a Dwelling Unit Licensed for Vacation Rental without the required license is unlawful under Code of Ordinances Sec. 8-19 (unlawful to do business without a license). The Revenue Division may deny or revoke a vacation-rental business license for noncompliance with Article 6-18 (Zoning Ordinance Sec. 6-18C.2). Per the City's 2026 Schedule of Fees, any person found guilty of violating the provisions of Ordinance 2186 (the Chapter 8 business-license ordinance) shall be fined $250 (source: https://www.gulfshoresal.gov/AgendaCenter/ViewFile/Item/15045?fileID=41241). - Platform liability: No official Gulf Shores or Alabama source reviewed imposes direct liability on booking platforms (Airbnb/Vrbo) for a host's licensing or zoning noncompliance. Alabama DOR guidance states that if an accommodations intermediary collects and remits all applicable state and local lodgings taxes on a transaction, the host does not need a separate state tax account for that transaction, but this addresses tax remittance only, not city licensing/zoning compliance. - Notes: License denial/revocation decisions by the Revenue Division may be appealed to the City Council (Zoning Ordinance Art. 6-18C.2). ## Unresolved research items - Zoning district eligibility for vacation rentals (Article 6-18) was directly verified against the Feb. 25, 2019 ordinance amendment; the full current (Feb. 2026) zoning ordinance PDF was too large to fetch in one pass, so it could not be confirmed line-by-line that no further amendment has changed the district list itself since 2019 (only a 2026 amendment concerning vacation-rental signage, Ord. 2201, was independently confirmed to exist via the city's own document titles). - Ordinance 2201 (effective Feb. 23, 2026) is reported by secondary sources to require a Planning Department permit for new vacation-rental signage; the source PDF (agenda item) timed out on fetch and the exact requirement text was not independently verified against an official source read in full. - Whether Airbnb and/or Vrbo currently collect and remit the full, current Alabama state (4%), Baldwin County (2%), and City of Gulf Shores (10%/5%) lodging taxes on hosts' behalf could not be confirmed via an official government source; Airbnb's own (non-official) support page shows a stale Gulf Shores city rate of 7%, which predates the city's phased increase to 10% completed Sept. 1, 2023, so collectedByPlatform is recorded as null rather than guessed. - No ordinance text located during this research specifies a numeric maximum-occupancy/guest-count cap for vacation rental dwelling units (only a 'no more than one family for over 30 consecutive days' occupancy rule and a 180-day annual rental cap were found). - The Conditional Use Permit application fee for converting R-3/R-4 multi-family developments to vacation rental use was not found in the 2026 Fee Schedule or elsewhere reviewed. - Whether 'Ordinance 2186,' cited in the 2026 Fee Schedule as carrying a $250 criminal penalty, is specifically the vacation-rental/business-license ordinance (Chapter 8) or a related but distinct ordinance was not independently confirmed by pulling the text of Ordinance 2186 itself. ## Sources - Rental License | Gulf Shores, AL - Official Website (official, accessed 2026-07-18): https://www.gulfshoresal.gov/780/Rental-License - Lodging Tax | Gulf Shores, AL - Official Website (official, accessed 2026-07-18): https://www.gulfshoresal.gov/783/Lodging-Tax - Taxes | Gulf Shores, AL - Official Website (official, accessed 2026-07-18): https://www.gulfshoresal.gov/294/Taxes - Ordinance amending Zoning Ordinance No. 1584, Article 6-18 (Dwelling Units Licensed for Vacation Rental), adopted Feb. 25, 2019 (official, accessed 2026-07-18): https://www.gulfshoresal.gov/AgendaCenter/ViewFile/Item/5922?fileID=10786 - Staff Report: Waterway Villas Site Plan/CUP (Vacation Rental in R-4 District), April 17, 2023 (official, accessed 2026-07-18): https://www.gulfshoresal.gov/AgendaCenter/ViewFile/Item/11459?fileID=29177 - Resolution to Establish the Fee Schedule for the City of Gulf Shores (2026 Schedule of Fees) (official, accessed 2026-07-18): https://www.gulfshoresal.gov/AgendaCenter/ViewFile/Item/15045?fileID=41241 - Lodgings Tax - Alabama Department of Revenue (official, accessed 2026-07-18): https://www.revenue.alabama.gov/sales-use/lodgings-tax/ - Transient Occupancy (Lodgings) Tax - Alabama Department of Revenue (official, accessed 2026-07-18): https://www.revenue.alabama.gov/tax-types/lodgings-tax/ - Lodgings Tax FAQ - Alabama Department of Revenue (official, accessed 2026-07-18): https://www.revenue.alabama.gov/faqs/lodgings-tax/ - Gulf Shores local tax notice (self-administered) - Alabama Department of Revenue (official, accessed 2026-07-18): https://www.revenue.alabama.gov/sales-use/local-tax-notices/gulf-shores-2/ - Lodgings Tax - Baldwin County, Alabama (official, accessed 2026-07-18): https://baldwincountyal.gov/departments/sales-use-tax-license-inspection/sales-use-tax-information/lodgings-tax - Zoning Ordinance for the City of Gulf Shores, as Amended February 23, 2026 (Ord. 2201) (official, accessed 2026-07-18): https://gulfshoresal.gov/DocumentCenter/View/56/Zoning-Ordinance-as-Amended-February-23-2026-Ord-2201?bidId= - Gulf Shores lodging tax increase will be added over two years (Mullet Wrapper) (news, accessed 2026-07-18): https://mulletwrapper.net/gulf-shores-lodging-tax-increase-will-be-added-over-two-years/ - Ala. Code § 45-2-243.25 — Baldwin County lodging tax rate (2%), county-hosted statute PDF (official, accessed 2026-07-18): https://baldwincountyal.gov/docs/default-source/sales-and-use-tax/lodging-tax-rate---section-45-2-243-25.pdf?sfvrsn=c77e660b_0 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Myrtle Beach, SC - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/myrtle-beach-sc/ ## Summary Myrtle Beach regulates short-term rentals (defined in the zoning code as any rental of a dwelling for less than 90 continuous days) primarily through zoning, not a citywide STR permit. Every zoning district whose code begins with "R" (R5, R7, R8, R10, R15, RMM, RMH, RMH-MH — the city's single-family and multifamily residential districts) prohibits short-term/visitor-accommodation use outright, with two narrow exceptions: the RMV ("Multi-family Residential — High Density with Visitor Accommodations") district, which explicitly permits it, and fewer than 30 grandfathered houses citywide that were continuously used as short-term rentals before current zoning took effect. Short-term rentals are broadly a permitted commercial use in the city's commercial, mixed-use, and resort-oriented districts (downtown commercial, highway commercial, amusement, entertainment, campground, etc.) under the "visitor accommodations" use category. Any owner renting out real property in Myrtle Beach — short-term or long-term — must hold a City of Myrtle Beach business license (required since June 1, 2015), renewed annually by April 30 (5%/month penalty, capped at 30%, for late renewal; the same 5%/month penalty applies to operating a new rental before licensing), with the fee calculated on a gross-receipts sliding-scale schedule. Operating a rental business without a license is separately punishable by a fine of up to $1,092 per the city's own Business License FAQ (each day a separate offense), while the city's general STR/zoning guidance separately cites a misdemeanor cap of up to $500 and/or 30 days for zoning and business-license violations — both figures are reported here as stated in their respective official sources. As of December 10, 2024, Ordinance 2024-69 added a Short-Term Rental Conversion Overlay Zone covering all commercial-district parcels between Kings Highway and the Atlantic Ocean (29th Ave. S to 82nd Ave. N): any building of more than two units that was constructed for, or has ever been used as, a short-term rental cannot be converted to rental terms of 90 days or more — the ordinance restricts converting OUT of short-term use in that corridor, it does not restrict operating as a short-term rental. Combined taxes on gross short-term rental proceeds total 10%: 7% state (5% state sales tax + 2% state accommodations tax), 1.5% City of Myrtle Beach (0.5% Local Accommodations Tax + 1% Hospitality Fee), and 1.5% Horry County Hospitality Fee (the in-city rate; 3% applies outside city limits). Marketplace facilitators (Airbnb, Vrbo, etc.) are required by SC DOR to register, collect, and remit sales/accommodations tax on facilitated bookings, and hosts who book exclusively through such platforms are not required to separately hold a state Retail License. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 90 days Notes: Legality turns on zoning district, not on whether the host is present. Zoning districts beginning with "R" (R5, R7, R8, R10, R15, RMM, RMH, RMH-MH) prohibit short-term/visitor-accommodation rentals, except the RMV district (explicitly created to allow visitor accommodations within a residential-classified, multi-family-high-density zone) and fewer than 30 grandfathered single-family houses citywide that were consistently used as short-term rentals prior to the current zoning code (per the city's official STR guidance page; no ordinance section enumerating the specific grandfathered parcels was located). Commercial, mixed-use, and resort-oriented districts (e.g., downtown commercial C7/C8, amusement (A), entertainment (E), campground (CG), highway-commercial districts) generally permit "visitor accommodations" as a listed use per the zoning code's permitted-use table (Article 15, ref. section 1503.A / 1501 use tables). No hosted-vs-unhosted distinction, owner-occupancy requirement, or numeric guest cap was found in any zoning, business-license, or tax provision reviewed. Ordinance 2024-69 (effective Dec. 10, 2024) additionally bars converting a qualifying short-term-rental building (>2 units, between Kings Highway and the Atlantic Ocean) to rental terms of 90+ days — a restriction on leaving short-term-rental use in that corridor, not a restriction on operating one. ## Requirements ### City of Myrtle Beach Business License (Rental Property) (license) - Authority: City of Myrtle Beach Business License Division / Financial Services Department - Cost: not verified - Renewal: Annual; renewal payment due April 30 each year. Late payments become delinquent (penalty 5%/month, capped at 30% of the fee) starting the day after the due date. - Official source: https://cms6.revize.com/revize/myrtlebeachsc/Business%20License%20FAQs.pdf - Notes: Required for all rental properties — short-term, long-term, residential, and commercial — per the business license ordinance adopted June 10, 2014, effective June 1, 2015. Fee is calculated on the business's gross receipts using the city's standardized, tiered, class/NAICS-based rate schedule (base fee + declining per-$1,000-of-receipts rate by revenue bracket; see officialHints BLRates.pdf). The specific rate class/table applicable to renting a single short-term-rental dwelling (as opposed to a hotel/motel-class or general Class 1-7 business) was not conclusively identified in the rate schedule reviewed, so cost is left null rather than guessed. New businesses/new owners must obtain the license before operating; the same 5%/month penalty applies to operating before licensing. Operating without a license is separately described in the FAQ as punishable by 'a fine of up to $1,092.00 and/or imprisonment,' with each day of violation a separate offense. ### Zoning District Eligibility (Visitor Accommodation Use) (permit) - Authority: City of Myrtle Beach Planning & Zoning Department - Cost: not verified - Renewal: N/A — a one-time determination tied to the parcel's zoning district, not a renewable permit - Official source: https://www.cityofmyrtlebeach.com/news_detail_T6_R1468.php - Notes: Before applying for a business license, an owner must confirm the property's zoning district allows 'visitor accommodations' (short-term rental, i.e. rental under 90 days). Districts beginning with 'R' do not allow it except the RMV district and fewer than 30 grandfathered houses citywide. Commercial/mixed-use/resort districts generally do allow it as a listed permitted use. No cost was identified for this zoning verification step itself (as distinct from the business license fee); the Zoning Division can be reached at 843-918-1179 to confirm a specific parcel. ### SC Retail License / Sales & Accommodations Tax Registration (registration) - Authority: South Carolina Department of Revenue - Cost: not verified - Renewal: N/A — one-time registration; returns filed periodically - Official source: https://dor.sc.gov/sales-use-tax-marketplace-facilitators-and-third-parties-whose-products-are-sold-marketplace-guidance-and-tax - Notes: A host who books exclusively through a marketplace facilitator (Airbnb, Vrbo/Expedia, or similar) is not required to separately hold an SC Retail License, because the facilitator is legally the retailer responsible for collecting and remitting state sales and accommodations tax on those bookings. A host who takes any bookings directly (outside a marketplace facilitator) is responsible for obtaining a retail license and collecting/remitting the tax on those direct bookings themselves. No state registration fee was identified and is left null rather than assumed to be $0. ## Taxes - **South Carolina State Sales Tax + State Accommodations Tax (combined)**: 7% (5% state sales tax + 2% state accommodations tax) — applies to Gross proceeds from rental of sleeping accommodations for stays of less than 90 consecutive days; platform collects: yes. Source: https://dor.sc.gov/sales-use-tax-index/accommodations - **City of Myrtle Beach Local Accommodations Tax + Hospitality Fee (combined)**: 1.5% (0.5% Local Accommodations Tax + 1% Hospitality Fee) — applies to Gross proceeds (listing price including cleaning/guest fees) from accommodations and short-term rentals for stays of less than 90 consecutive days, in addition to state and Horry County taxes; platform collects: yes. Source: https://cms6.revize.com/revize/myrtlebeachsc/Monthly%20Hospitality%20&%20Local%20Accommodations%20Tax%20Reporting%20Form%20(Effective%207-1-2021).pdf - **Horry County Hospitality Fee (in-city rate)**: 1.5% of gross proceeds (rate for businesses located inside city limits, e.g. Myrtle Beach; 3% applies outside city limits) — applies to Rental of transient accommodations for stays shorter than 90 consecutive days at the same location to the same patron; platform collects: yes. Source: https://www.horrycountysc.gov/departments/treasurer/hospitality-fee/ ## Enforcement - Penalties: Two figures appear across the city's own official sources and are reported as stated rather than reconciled: (1) the city's general short-term-rental/zoning guidance page states that violations of the zoning code and the business-license ordinance are misdemeanors carrying fines of up to $500 and/or 30 days' imprisonment upon conviction (https://www.cityofmyrtlebeach.com/news_detail_T6_R1468.php); (2) the city's Business License FAQ states that operating a business — including a rental — without the required license is 'subject to a fine of up to $1,092.00 and/or imprisonment,' with each day of the violation treated as a separate offense (https://cms6.revize.com/revize/myrtlebeachsc/Business%20License%20FAQs.pdf). Late business-license renewal separately carries a 5%/month penalty (capped at 30% of the fee). The city may also refuse to issue or renew a business license if the location is not zoned for the business type, if prior fees/penalties are unpaid, or if a violation of city ordinance exists. - Platform liability: No Myrtle Beach- or Horry County-specific ordinance provision addressing listing-platform liability, platform-side penalties, or restrictions on the city fining hosts based solely on an online listing was located in the sources reviewed. South Carolina Department of Revenue guidance separately makes marketplace facilitators (Airbnb, Vrbo, etc.) themselves responsible, as the legal retailer, for registering, collecting, and remitting state sales and accommodations tax on facilitated bookings. - Notes: Ordinance 2024-69 (Short-Term Rental Conversion Overlay Zone) is being challenged in a lawsuit filed by MBSC Property South against the City of Myrtle Beach in February 2025 (removed to federal court in March 2025); no final ruling was located as of this research date. This does not currently change the ordinance's in-effect status but is flagged as an open legal risk to the rule's durability. ## Unresolved research items - Exact business-license dollar cost for renting a single short-term-rental dwelling was not conclusively identified in the city's general gross-receipts rate schedule (BLRates.pdf), which is organized by broad revenue-based classes and specific NAICS categories (e.g., Hotel/Motel classes 9.91/9.92) rather than a clearly labeled 'residential/short-term rental' line; cost is left null rather than guessed. - Two different official City of Myrtle Beach sources state different maximum penalties for non-compliant rental operation: the general STR/zoning guidance page cites up to $500 and/or 30 days (misdemeanor cap), while the Business License FAQ cites up to $1,092.00 and/or imprisonment (per day) for operating without a license. Both are reported as stated; they were not reconciled against the underlying ordinance text (municode.com was unreachable during this task; see fetch-method caveat below). - The full City of Myrtle Beach Zoning Code (Appendix A) PDF used to cross-check district names, definitions, and use tables is dated January 22, 2019. It was not confirmed to reflect every zoning amendment enacted since then, aside from Ordinance 2024-69 (STR Conversion Overlay), which was separately verified from its own ordinance PDF. Hosts should confirm a specific parcel's current zoning status via the Planning & Zoning Department (843-918-1179) before relying on the general 'R-zones prohibited except RMV / grandfathered houses' characterization in this profile. - library.municode.com (Myrtle Beach's official code portal) returned HTTP 403/503 to automated fetch attempts throughout this task. Zoning-district and business-license-ordinance claims were instead corroborated via the city's own PDF documents (zoning code PDF, ordinance PDFs, Business License FAQ/rate PDFs) hosted on cityofmyrtlebeach.com / its cms6.revize.com CMS backend, and via the city's own informational web pages. No Wayback Machine capture was needed since these alternate official documents were directly fetchable. - Ordinance 2024-69 (Short-Term Rental Conversion Overlay Zone) is being challenged in a still-pending lawsuit (MBSC Property South v. City of Myrtle Beach, filed Feb. 2025, removed to federal court March 2025, seeking ~$6.5–10M in damages). No final ruling was located as of this task's research date (2026-07-18); the ordinance remains in effect but its long-term durability is not fully settled. - collectedByPlatform:true for all three tax lines is based on combining South Carolina DOR's marketplace-facilitator rule (which legally applies to state sales and accommodations tax) with the city's own reporting-form PDF describing what a 'provider' must collect, corroborated by Airbnb's own (non-governmental) help-center page describing what it collects for Horry County/Myrtle Beach bookings. No single government source explicitly confirms that Airbnb/Vrbo remit the city's 1.5% and the county's 1.5% local components in every case; this is treated as reasonably well-corroborated rather than definitively government-confirmed. - The 'fewer than 30' grandfathered pre-existing short-term-rental houses in R-zoned residential districts figure comes from the city's own official STR informational web page; no ordinance section or public list enumerating the specific grandfathered parcels was independently located. ## Sources - City of Myrtle Beach — Short-Term Rental / Visitor Accommodation guidance (zoning, grandfathering, penalties) (official, accessed 2026-07-18): https://www.cityofmyrtlebeach.com/news_detail_T6_R1468.php - City of Myrtle Beach — Business License Division (official, accessed 2026-07-18): https://www.cityofmyrtlebeach.com/departments/business_license_division.php - City of Myrtle Beach — Business License FAQs (PDF) (official, accessed 2026-07-18): https://cms6.revize.com/revize/myrtlebeachsc/Business%20License%20FAQs.pdf - City of Myrtle Beach — Business License Rates schedule, effective business license year starting 1/1/2023 (PDF) (official, accessed 2026-07-18): https://cms6.revize.com/revize/myrtlebeachsc/BLRates.pdf - City of Myrtle Beach — Code of Ordinances, Appendix A Zoning (definitions, district table, permitted-use tables) (PDF, dated 1/22/2019) (official, accessed 2026-07-18): https://cms6.revize.com/revize/myrtlebeachsc/Myrtle%20Beach%20Zoning%20Code.pdf - City of Myrtle Beach — What Are Short Term Rentals? Zone Map (PDF) (official, accessed 2026-07-18): https://cms6.revize.com/revize/myrtlebeachsc/ShortTermRentalZoneMap.pdf - City of Myrtle Beach — Ordinance 2024-69, Short Term Rental Conversion Overlay Zone (PDF) (official, accessed 2026-07-18): https://cms6.revize.com/revize/myrtlebeachsc/2024-069%20Conversion%20Overlay_Short%20Term%20Rentals%20(1st).pdf - City of Myrtle Beach — Hospitality Tax, Local Accommodations Tax and Hospitality Fee rate history/settlement explainer (official, accessed 2026-07-18): https://www.cityofmyrtlebeach.com/news_detail_T6_R1323.php - City of Myrtle Beach — Monthly Hospitality & Local Accommodations Tax Reporting Form, effective 7/1/2021 (PDF; states exact 0.5%/1%/1.5% rate breakdown) (official, accessed 2026-07-18): https://cms6.revize.com/revize/myrtlebeachsc/Monthly%20Hospitality%20&%20Local%20Accommodations%20Tax%20Reporting%20Form%20(Effective%207-1-2021).pdf - Horry County, SC — Treasurer, Hospitality Fee (official, accessed 2026-07-18): https://www.horrycountysc.gov/departments/treasurer/hospitality-fee/ - South Carolina Department of Revenue — Accommodations (sales/use tax index) (official, accessed 2026-07-18): https://dor.sc.gov/sales-use-tax-index/accommodations - South Carolina Department of Revenue — Marketplace Facilitators and Third Parties Whose Products Are Sold on a Marketplace (official, accessed 2026-07-18): https://dor.sc.gov/sales-use-tax-marketplace-facilitators-and-third-parties-whose-products-are-sold-marketplace-guidance-and-tax - Municode Library — Code of Ordinances, City of Myrtle Beach, SC (official code portal; automated fetch returned 403/503 during this task, cross-verified via city's own PDFs instead) (official, accessed 2026-07-18): https://library.municode.com/sc/myrtle_beach - WMBF News — Myrtle Beach city leaders move forward with short-term rental overlay with modifications (2nd reading/effective date, Dec. 10, 2024) (news, accessed 2026-07-18): https://www.wmbfnews.com/2024/12/10/myrtle-beach-city-leaders-move-forward-with-short-term-rental-overlay-with-modifications/ - WMBF News — New lawsuit challenges Myrtle Beach's short-term rental overlay (Feb. 2025) (news, accessed 2026-07-18): https://www.wmbfnews.com/2025/02/06/new-lawsuit-challenges-myrtle-beachs-short-term-rental-overlay/ - WBTW — Resort's owner sues Myrtle Beach over new short-rental ordinance, claims $6.5M in lost profit (news, accessed 2026-07-18): https://www.wbtw.com/news/grand-strand/myrtle-beach/resorts-owner-sues-myrtle-beach-over-new-short-rental-ordinance-claims-6-5m-in-lost-profit/ - MyHorryNews — Myrtle Beach leaders ban long-term rental conversions in some areas of the city (news, accessed 2026-07-18): https://www.myhorrynews.com/news/myrtle-beach-leaders-ban-long-term-rental-conversions-in-some-areas-of-the-city/article_6d91f6f6-b7c9-11ef-98ac-339d329bab3e.html - Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in South Carolina (corroboration only, not the cited source for any tax rate) (news, accessed 2026-07-18): https://www.airbnb.com/help/article/2328 --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Galveston, TX - Status: **REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/galveston-tx/ ## Summary Galveston allows whole-home short-term rentals (stays under 30 days) in every zoning district except R-0 (Restricted Residential, Single-Family), where STRs are prohibited. Every unit must hold a non-transferable annual City license (a 'GVR' number), which costs $250/year, runs January-December, and must be renewed by December 31 or a $500 late fee applies. Owners must designate a 24/7 local contact who can respond within one hour, post an in-unit information sheet, and display the GVR number on every advertisement. As of October 1, 2025 the City of Galveston (not the Park Board, which administered the program previously) collects Hotel Occupancy Tax and STR registrations directly, using the Rentalscape/Deckard online system. Combined Hotel Occupancy Tax is 15% of gross rental revenue (6% state + 9% city); Airbnb and VRBO collect and remit both lines automatically, but owners must still file zero reports. A November 13, 2025 ordinance update (effective immediately) added a three-strikes licensing system: three violations within 12 months makes a license eligible for revocation (first revocation up to six months), and violations are Class C misdemeanors punishable by fines up to $500 per offense (up to $2,000 for health, sanitation, zoning, or fire-safety violations), with each day a separate offense. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Yes - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: STRs (rentals under 30 days) are permitted in every Galveston zoning district except R-0 (Restricted Residential, Single-Family), per the city's official zoning FAQ. No hosted/unhosted distinction or owner-occupancy requirement appears anywhere in the ordinance summary, registration FAQ, or program pages reviewed; the license and tax rules apply uniformly regardless of whether the owner is present. Each rentable unit (including each unit in a multi-unit property) requires its own separate GVR registration number and license. ## Requirements ### Short-Term Rental Annual License (GVR Registration) (license) - Authority: City of Galveston - Cost: $250/year per unit - Renewal: Annual, valid January-December; renewal window opens December 1 and closes December 31; a $500 late fee applies after December 31 per the Nov 2025 ordinance update (city summary: https://www.galvestontx.gov/DocumentCenter/View/21313/City-Council-approves-updated-STR-ordinance). Missed renewal also triggers platform delisting of the invalid GVR number. License is non-transferable and a new GVR number is required upon sale of the property. - Official source: https://www.galvestontx.gov/1424/Short-term-Rental-Registration-and-Renew - Notes: Requires property address/GCAD number, bedroom count, sleeping capacity, and a 24-hour local contact (within one hour of the property) who must respond to complaints within one hour and resolve them within two hours. Administered via the Rentalscape/Deckard online platform. Authority transferred from the Park Board of Trustees to the City of Galveston effective October 1, 2025. ### GVR Number Display on Advertisements (other) - Authority: City of Galveston - Cost: not verified - Renewal: Continuous obligation while the license is active - Official source: https://www.galvestontx.gov/DocumentCenter/View/21313/City-Council-approves-updated-STR-ordinance - Notes: Every STR advertisement (booking platforms, property-management sites, social media) must display the city-issued GVR registration number, per Ordinance 21-021 as updated by Ordinance 25-060 (adopted November 13, 2025). Each day a unit is advertised without a valid number is a separate offense; platforms must remove listings flagged by the City as expired, invalid, or revoked. ## Taxes - **Texas State Hotel Occupancy Tax**: 6% — applies to Gross rental proceeds (room rate plus mandatory fees such as cleaning fees) for stays under 30 days; platform collects: yes. Source: https://comptroller.texas.gov/taxes/hotel/ - **City of Galveston Hotel Occupancy Tax (HOT)**: 9% — applies to Gross rental revenue and related fees (cleaning, linen, pet, damage fees, etc.) for stays under 30 days; platform collects: yes. Source: https://www.galvestonparkboard.org/DocumentCenter/View/1531/HOT-Fact-Sheetpdf ## Enforcement - Penalties: Failure to register, license, or remit HOT is a Class C misdemeanor: fines up to $500 per offense, rising to up to $2,000 per offense for violations relating to health, sanitation, zoning, or fire safety; each day of a continuing violation is a separate offense (per Ordinance 25-060, adopted November 13, 2025, summarized at https://www.galvestontx.gov/DocumentCenter/View/21313/City-Council-approves-updated-STR-ordinance). A license becomes eligible for revocation after three violations at the same property within 12 months; a first revocation can last up to six months, repeated post-reinstatement violations can lead to permanent revocation, and units must come off all rental platforms during any revocation period. - Platform liability: Since an August 2021 city ordinance, Airbnb and VRBO are required to collect and remit Galveston's local Hotel Occupancy Tax on transactions occurring on their platforms (VRBO does not do so for 'Integrated Property Managers' using their own payment source). Under the November 2025 ordinance update, STR platforms must also remove listings that the City flags as expired, invalid, or revoked, and every listing must display the GVR number. - Notes: The November 2025 ordinance created a new Short-Term Rental Licensing (STRL) Board, made up of City staff, to review violations and recommend license revocations to the City Manager and City Council for final action. Complaints are reported through a 24/7 hotline (409-247-8160). Owners must still file HOT returns (including zero reports) even when Airbnb/VRBO remit tax on their behalf. ## Unresolved research items - No single official citywide maximum-occupancy figure was found. The City's registration process captures per-property 'sleeping capacity' and requires owners to post maximum occupancy in-unit, but no ordinance text specifying a citywide formula (e.g., per bedroom) could be located; third-party vendor sites cite conflicting, unverified figures (roughly 6-14 people, or a flat cap of 10 adults) that could not be confirmed against an official source, so max_guests was left null. - Galveston's local Hotel Occupancy Tax rate (9%) exceeds the Texas Comptroller's general guidance that local hotel taxes typically run 'up to 7 percent' for most cities. The 9% figure is corroborated by an official Galveston Park Board of Trustees fact sheet and by secondary reporting, but the specific state statute provision allowing Galveston to exceed the general local cap was not independently pulled and read in full during this task. - The Park Board HOT Fact Sheet used to source the 9%/6%/15% tax rate split still describes the pre-October 2025 Park Board-run registration process (e.g., a $50 registration fee), which has since been superseded by the City's $250 annual license. The tax rate itself is not expected to have changed with the administrative transfer, but this could not be cross-checked against a post-transition document that restates the rate numerically. - Parking-specific standards referenced in the November 2025 ordinance summary (on-street parking definitions/standards) were not located in a document I could fetch in readable form, so no quantified parking requirement was included. - library.municode.com returned HTTP 403 for Galveston's Code of Ordinances (Chapter 19 - Licenses/STR and Chapter 33 - Taxation/HOT) throughout this session, consistent with the known bot-wall; the underlying ordinance section numbers/text (e.g., the exact Chapter 33 HOT rate section) could not be read directly and were instead corroborated via city-hosted PDFs, the city's own web pages, and the Park Board fact sheet. ## Sources - Short-term Rental Registration and Renewals | Galveston, TX - Official Website (official, accessed 2026-07-18): https://www.galvestontx.gov/1424/Short-term-Rental-Registration-and-Renew - Short-term rentals | Galveston, TX - Official Website (official, accessed 2026-07-18): https://www.galvestontx.gov/1182/Short-term-rental-owner - Ordinances, Authorization and Penalties | Galveston, TX - Official Website (official, accessed 2026-07-18): https://www.galvestontx.gov/1427/Ordinances-Authorization-and-Penalties - City Council approves updated short-term rental ordinance (summary PDF) (official, accessed 2026-07-18): https://www.galvestontx.gov/DocumentCenter/View/21313/City-Council-approves-updated-STR-ordinance - FAQs - Can a short-term rental operate in my neighborhood? | Galveston, TX (official, accessed 2026-07-18): https://www.galvestontx.gov/FAQ.aspx?QID=211 - Frequently Asked Questions | Galveston, TX - Official Website (official, accessed 2026-07-18): https://www.galvestontx.gov/1433/Frequently-Asked-Questions - Hotel Occupancy Tax | Galveston, TX - Official Website (official, accessed 2026-07-18): https://www.galvestontx.gov/202/Hotel-Occupancy-Tax - City of Galveston Short Term Rental Program - Frequently Asked Questions (as of 10/1/2025) (official, accessed 2026-07-18): https://galvestontx.gov/DocumentCenter/View/20664/City-of-Galveston-Short-Term-Rental-Program-FAQ - Hotel Occupancy Tax (HOT) Fact Sheet - Galveston Park Board of Trustees (official, accessed 2026-07-18): https://www.galvestonparkboard.org/DocumentCenter/View/1531/HOT-Fact-Sheetpdf - Hotel Occupancy Tax | Texas Comptroller of Public Accounts (official, accessed 2026-07-18): https://comptroller.texas.gov/taxes/hotel/ - Hotel Occupancy Tax FAQ | Texas Comptroller of Public Accounts (official, accessed 2026-07-18): https://comptroller.texas.gov/taxes/hotel/faq.php - Galveston City Council approves stricter short-term rental ordinance with three-strike rule - Houston Public Media (news, accessed 2026-07-18): https://www.houstonpublicmedia.org/articles/news/local/galveston/2025/11/14/536193/galveston-rental-ordinance-city-council/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Branson, MO - Status: **HEAVILY REGULATED** - Last checked: 2026-09-08 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/branson-mo/ ## Summary Branson requires a business license, STR permit and fire inspection for covered rentals of 1–30 consecutive days; new applicants generally also need a tourism-tax deposit. Primary-residence rentals are excluded from this STR category, not automatically authorized as hosted lodging. STRs are prohibited in Low Density Residential zoning, and the code's planned-development restriction needs address-specific planning confirmation. Ordinary Branson/Taney County lodging sales tax is 8.35%, plus 4% city tourism tax (12.35% combined); improvement districts can add tax. Hosts must remit the tourism tax themselves. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 31 days Notes: Chapter 22 covers one through 30 consecutive days and excludes rentals within a primary residence and lodging establishments. Section 22-1 defines primary residence as the person's usual place of return and residence for at least 270 days per calendar year; lodging establishments have at least five guestrooms. Chapter 94 has a broader zoning STR definition without that express residence exclusion. Its bed-and-breakfast category requires a resident record owner and guestrooms with meals; do not assume any hosted listing qualifies. The 31-day threshold describes this license category, not an automatic tax exemption. Section 94-60 marks STRs permitted, subject to other standards, in CON, A, MDR, HDR, NC, CC, MU, D and ENT, but not LDR, BUS or I. Section 94-61(e)(12)(b) also restricts STRs to planned developments specifically allowing the use and prohibits individual-room STRs in single-family dwellings. Obtain planning confirmation of how those provisions apply to the parcel; the primary-residence exclusion does not resolve hosted-lodging eligibility. Section 22-32 imposes no general numerical license limit absent a specific contrary provision; any STR-specific caps or grandfathering remain unverified. A Branson mailing address does not establish city jurisdiction. The fire marshal supplies the unit's permitted occupant load; no universal numeric guest cap has been verified. ## Requirements ### Short-Term Rental Business License (license) - Authority: City of Branson - Cost: $100/year - Renewal: Annual May 1–April 30. The program says renew by April 30; section 22-24(b) says submit on or before May 1. Use the earlier date pending city clarification. - Official source: https://www.bransonmo.gov/970/Short-Term-Rentals - Notes: Obtain a license for each business address before operating or advertising; apply through Citizenserve with responsible-party identification and a designated property manager, who may be the owner and must have access and authority to remedy violations. A nonowner manager must obtain signed owner authorization under section 22-1. Business licenses are nontransferable and nonrefundable; the separate STR permit is transferable. Section 22-24(b) prorates new licenses to $100 for May–October starts, $50 November–January and $25 February–April. Section 22-24(d) assesses a late fee if the complete renewal package is not submitted within 15 days after expiration; this is not permission to operate on an expired license. The applicable STR late-fee amount remains unresolved. Update license and permit information with finance in writing within 14 days. Written application deficiencies must be corrected within 60 days after receipt; mailed notice is deemed received three days after mailing. ### STR Permit and Fire Safety Inspection (permit) - Authority: City of Branson Fire Department - Cost: $150 - Renewal: Expires three years after approval. - Official source: https://www.bransonmo.gov/970/Short-Term-Rentals - Notes: Pay before scheduling the inspection after business-license application acceptance. Sections 22-454 and 22-462 require the inspection and STR permit within six months before receipt of the business license. Approved inspections remain valid three years and transfer with management changes; additional inspections may follow complaints or known noncompliance. The permit is per address, nonrefundable and transferable, unlike the business license. Attest to code compliance, working smoke detectors and at least one guest-accessible fire extinguisher. More detailed building/fire standards remain property-specific. ### Tourism Tax Bond (other) - Authority: City of Branson - Cost: $100 minimum refundable deposit; calculated amount may be higher - Renewal: Reviewed each September; refundable after three consecutive years of timely tourism-tax payments. - Official source: https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH82TA_ARTVITOTA - Notes: Section 82-99 requires one month's tourism tax before license issuance or reinstatement. For a new business use the greater of estimated monthly tax for the next 12 months or the similar prior operator's average monthly tax in its last 12 open months; minimum $100 under Appendix A. A revoked business uses its prior 12 open/reporting months. An approved letter of credit may replace cash when the deposit is at least $5,000. Section 22-456 requires no new deposit with a recent three-consecutive-year timely-payment history. The city administrator may grant a written-request exception. A closed-business refund requires 45 continuous days of permanent closure, a final return and all tax, penalties and interest paid; the city may apply the deposit against amounts owed. ### State Tax License and Business Registration (registration) - Authority: Missouri Department of Revenue / Missouri Secretary of State - Cost: not verified - Official source: https://www.bransonmo.gov/970/Short-Term-Rentals - Notes: The current city page requires every STR business to maintain a Missouri Retail Sales Tax license; section 82-96 also requires the state retail sales license number for tourism-tax businesses. Section 22-37 requires a Missouri no-tax-due statement issued no more than 90 days before a sales-tax collector's city license application or renewal. Register a fictitious name when using a DBA and a legal entity when state rules require it. The legacy Airbnb-only exception is not repeated in current instructions. Register online or with Form 2643; DOR says to allow ten business days for a retail-sales-tax application. State sales-tax bonds are generally no longer required, although DOR may require one for delinquency; this does not remove Branson's separate tourism-tax deposit. State registration fees and renewal conditions remain unresolved. ### Posted Emergency Information (other) - Authority: City of Branson - Cost: not verified - Official source: https://bransonmo.gov/DocumentCenter/View/20401/STR-Emergency-Safety-Plan - Notes: Post the business license showing property-manager information, emergency plan and evacuation floor plan. Section 22-472 requires the emergency plan at the main entrance, with the 911 address, emergency-call instruction, fire response, permitted occupant load, property-manager contact, hazardous-weather plan, exits and extinguisher locations. ### Occupancy Permit (permit) - Authority: City of Branson Planning and Development Department - Cost: not verified - Official source: https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH22BU_ARTIILI_DIV1INGE - Notes: Section 22-26 requires an approved occupancy permit before business-license issuance. Confirm the property's existing approval, any change-of-use requirements, fee and renewal conditions with planning; these details remain unresolved. ## Taxes - **Combined State and Local Lodging Sales Tax**: 8.35% base; district additions vary — applies to Ordinary Branson/Taney County lodging subject to the city's tourism tax; includes state and local sales tax, not the separate 4% tourism tax below. DOR lists 8.85% for Branson Hills CID and 9.35% for several other improvement districts. Its 1% tourism-enhancement-district levy is reduced to zero for qualifying Branson lodging. Verify the exact district combination; the July–September 2026 table includes additional overlapping districts. Duration exemptions and taxable ancillary charges remain unresolved. File Missouri sales-tax returns on the DOR-assigned schedule: monthly and quarterly returns are due the last day of the month after the period, annual returns January 31, extended to the next business day for weekends/state holidays. File even with zero sales. DOR reviews frequency annually; its FAQ has overlapping $500 monthly/quarterly threshold wording, so use the assigned account frequency. A 2% allowance applies to tax filed and paid on time.; platform collects: not verified. Source: https://dor.mo.gov/taxation/business/tax-types/sales-use/tourism-community-enhancement.html - **City of Branson Tourism Tax**: 4% — applies to Lodging receipts within city limits, in addition to sales tax. Sections 82-96/97 require monthly returns when estimated or average annual tourism tax exceeds $7,200 and quarterly returns at or below $7,200, due the 20th after the reporting period (next working day for weekends/city holidays). The current STR program instead instructs monthly submission; confirm the assigned filing frequency rather than assuming quarterly eligibility. Report amounts earned or charged, whether collected yet or not, and retain tax records at least three years unless finance permits earlier destruction in writing. The permanent-resident exception requires a contract made in advance for at least 30 days AND an actual stay longer than 30 days; monthly billing alone is not exempt, and employee accommodations permanently leased to a business remain taxable. No third-party platform is authorized by the city to remit this tax for the host. A final return is due within 14 days of sale or quitting business.; platform collects: no. Source: https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH82TA_ARTVITOTA ## Enforcement - Penalties: Section 1-13 provides up to $500 and/or 90 days in jail per ordinance violation, unless a lesser ordinance or state-law penalty applies; each continuing day is a separate offense. Sections 22-474–476 allow STR permit suspension/revocation after notice for violations, unlawful operation, nuisance, false application information or unpaid city obligations; an administrative appeal must be filed with finance within ten business days of the decision. Section 82-103 adds a 10% tourism-tax delinquency charge and 12% annual interest on unpaid tax and collection charges. Tax more than 30 days overdue can trigger business-license revocation; reinstatement requires payment of the delinquency and the Appendix A $60 reinstatement fee. General business-license proceedings have separate procedures, not the STR permit appeal deadline. Separately, DOR's sales-tax FAQ states a 5% late-payment addition when a return was filed, or 5% per late month for failure to file, capped at 25%; state interest is additional and its current rate is not established here. - Platform liability: The city says no third-party platform, including Airbnb or Vrbo, is authorized to remit its tourism tax. Actual sales-tax collection by individual platforms and other platform duties remain unverified. - Notes: Section 22-455 requires the STR license number in all advertisements and online listings; operating or advertising without the business license and STR permit is prohibited. Section 22-460 requires the manager to furnish rental nights, dates and total per stay minus fees for the preceding three years within ten business days of a city request. Section 58-262 generally prohibits private-property sound audible beyond property lines from 11 p.m. to 7 a.m., and sound detrimental to others' reasonable comfort at any time. Downtown-zoned properties face an any-time beyond-property-line restriction, subject to the section's permit, board, code, train and church-bell exceptions. Section 94-86 prohibits unpaved front-yard parking; required dwelling spaces generally must be on the parcel and paved or in a garage. Section 94-87 does not list a separate STR ratio: planning determines comparable-use standards and may require a parking study; street spaces do not satisfy off-street requirements without an approved alternative plan. Confirm the property's use/change-of-use parking approval and exact local-contact response requirements. The permit application requires attestation that no contractual restriction, including HOA agreements, condominium bylaws or restrictive covenants, precludes STR use; verify the property's actual documents separately. ## Unresolved research items - Zoning table 94-60 marks STRs permitted in nine districts, subject to other standards, but 94-61(e)(12)(b) says only planned developments specifically allowing the use. Obtain city planning interpretation and parcel approval; hosted-lodging classification across the differing Chapter 22 and Chapter 94 definitions, STR-specific caps and grandfathering remain unresolved. - The fire marshal determines the posted occupant load; a universal guest cap has not been verified, so max_guests remains null. - State sales-tax registration fees, renewal, current interest rate, taxable ancillary charges and duration exemptions remain unresolved. DOR's FAQ overlaps its monthly/quarterly $500 threshold; confirm the account's assigned filing frequency. Individual-platform collection of sales tax has not been verified; collectedByPlatform remains null. - The 2018 city tax chart is stale: current DOR guidance lists 8.35% ordinary lodging sales tax, not 8.10%. Exact property-specific district combinations require a current rate lookup. The separate 4% city tourism tax is not included in DOR's lodging sales-tax figure. - Renewal deadline conflict: the current STR program says April 30, while current section 22-24(b) says on or before May 1. The applicable STR late-renewal amount is unresolved; Appendix A's $225 general-license row was not established as applicable to STRs. - Tourism-tax filing conflict: current STR instructions say monthly, while sections 82-96/97 specify quarterly for estimated/average annual tourism tax at or below $7,200 and monthly above it. Confirm the city's assigned filing frequency. - Insurance requirements, detailed building/fire standards, parcel-specific parking approval and exact local-contact response time remain unresolved. RSMo 71.990 protects qualifying no-impact home-based businesses, but applicability to Branson STR or hosted-lodging operations and the city's May 2026 exemption remains unresolved. Pending legislation/litigation and property-specific HOA, deed and lease restrictions still require review. - Costs and renewal conditions for state registration, occupancy approval and posted safety information remain unverified. The review date records a qualified review, not resolution of these open issues. ## Sources - Short-Term Rentals | Branson, MO - Official Website (main STR program page) (official, accessed 2026-09-05): https://www.bransonmo.gov/969/NightlyShort-Term-Rentals - Nightly Rentals | Branson, MO - Official Website (official, accessed 2026-07-18): https://bransonmo.gov/969/13244 - Nightly/Short-Term Rentals | Branson, MO - Official Website (application requirements) (official, accessed 2026-09-05): https://www.bransonmo.gov/969/13828 - Short-Term Rentals | Branson, MO - Official Website (program overview) (official, accessed 2026-07-18): https://bransonmo.gov/970/14156/Short-Term-Rentals - Branson Nightly Rentals Web Map (zoning lookup tool) (official, accessed 2026-07-18): https://gis.bransonmo.gov/NightlyRentals/ - Tourism Tax & Bond Requirements | Branson, MO - Official Website (official, accessed 2026-09-05): https://www.bransonparksandrecreation.com/999/Tourism-Tax-Bond - Branson/Lakes Area Tourism Community Enhancement District Sales Tax - Missouri Department of Revenue (official, accessed 2026-09-05): https://dor.mo.gov/taxation/business/tax-types/sales-use/tourism-community-enhancement.html - FAQs - Remote Seller and Marketplace Facilitator - Missouri Department of Revenue (official, accessed 2026-07-18): https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html - RSMo 144.752 - Marketplace facilitator definitions - Missouri Revisor of Statutes (official, accessed 2026-07-18): https://revisor.mo.gov/main/OneSection.aspx?section=144.752 - Hotels & Motels Tax Matrix - Missouri Department of Revenue Industry Guidance (official, accessed 2026-07-18): https://dor.mo.gov/taxation/business/documents/HotelsandMotels_000.pdf - City of Branson Sales & Tourism Tax Rates (official PDF) (official, accessed 2026-07-18): https://www.bransonmo.gov/DocumentCenter/View/866/Branson-Sales-Tax-PDF - 2026 Statewide Sales/Use Tax Rate Tables - Missouri Department of Revenue (official, accessed 2026-09-05): https://dor.mo.gov/taxation/business/tax-types/sales-use/rate-tables/2026/ - Chapter 94 - ZONING | Code of Ordinances | Branson, MO (Municode Library) (official, accessed 2026-07-18): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH94ZO - Chapter 22 - BUSINESSES | Code of Ordinances | Branson, MO (Municode Library) (official, accessed 2026-07-18): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH22BU - Chapter 1 - GENERAL PROVISIONS | Code of Ordinances | Branson, MO (Municode Library) (official, accessed 2026-07-18): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH1GEPR - Chapter 82 - TAXATION | Code of Ordinances | Branson, MO (Municode Library) (official, accessed 2026-07-18): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH82TA - Appendix A - FEE SCHEDULE | Code of Ordinances | Branson, MO (Municode Library) (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_APXAFESC - Short-term rental ordinances moves forward - Branson Globe (news, accessed 2026-07-18): https://www.bransonglobe.com/post/short-term-rental-ordinances-moves-forward - Branson short term rental code changes stir discussion - Branson Tri-Lakes News (news, accessed 2026-07-18): https://www.bransontrilakesnews.com/news/local/article_4c70a3b4-43de-11ef-8efa-939820f47139.html - Current city application instructions: scope, license and permit fees/terms, state-license requirement and transferable STR permit. (official, accessed 2026-09-05): https://www.bransonmo.gov/970/Short-Term-Rentals - Read relevant Branson rows, pages 16–17, cross-checked visually against locally available PDF; not a review of all 100 pages. Current Q3 general-rate and overlapping-district rows. (official, accessed 2026-09-05): https://dor.mo.gov/pdf/rates/2026/july2026.pdf - Full two-page emergency plan instructions: occupancy from fire marshal; posted license, emergency procedures and exit/extinguisher plan. (official, accessed 2026-09-05): https://bransonmo.gov/DocumentCenter/View/20401/STR-Emergency-Safety-Plan - Branson current municipal code — STR licensing and permits (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH22BU_ARTVISHRMRE - Branson current municipal code — permitted-use table (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH94ZO_ARTIVUS_S94-60TAPEUS - Branson current municipal code — lodging use standards (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH94ZO_ARTIVUS_S94-61USSTST - Branson current municipal code — tourism tax (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH82TA_ARTVITOTA - Branson current municipal code — general business licensing (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH22BU_ARTIILI_DIV1INGE - Branson current municipal code — general penalties (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH1GEPR_S1-13GEPECOVI - Branson audit — definitions (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH22BU_ARTIINGE_S22-1DE - Branson audit — zoning definitions (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH94ZO_ARTIINGE_S94-5DE - Branson audit — noise (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH58OFNU_ARTVIINO - Branson audit — parking (official, accessed 2026-09-08): https://library.municode.com/mo/branson/codes/code_of_ordinances?nodeId=MUCO_CH94ZO_ARTVIOREPA - Branson audit — state home-based-business law (official, accessed 2026-09-08): https://revisor.mo.gov/main/OneSection.aspx?section=71.990 - Missouri sales-tax filing FAQs (official, accessed 2026-09-08): https://dor.mo.gov/faq/taxation/business/sales-tax-filing.html - Missouri business-tax registration FAQs (official, accessed 2026-09-08): https://dor.mo.gov/faq/taxation/business/registration.html --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Hilton Head Island, SC - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/hilton-head-island-sc/ ## Summary Hilton Head Island allows both hosted and unhosted whole-home short-term rentals (stays under 30 days) island-wide; there is no zoning-based ban, though the Town is assessing a possible moratorium on new STR developments as of mid-2025 (proposed, not enacted). Every host must hold an annual Town Short-Term Rental Permit costing $150 per bedroom per year (changed from a flat $250/year, effective with the ordinance's March 31, 2026 second reading; permit year runs May 1-April 30, with a $250 late fee after May 15) plus a separate Town Business License ($10 non-refundable application fee, plus a license tax based on gross rental revenue). Properties of 3,600 sq ft or larger must have a compliant fire-suppression or UL-monitored fire-alarm system with sirens, smoke detectors in every bedroom/floor/egress path (added October 2025), and driveway parking is capped at 6 vehicles. Town Council removed the ordinance's numeric occupancy cap in October 2025 (effective for permits from May 1, 2026), deferring occupancy/location standards to an ongoing Land Management Ordinance rewrite. Total tax on a booking is 10%: 5% SC state sales tax + 2% SC state accommodations tax (both collected and remitted by Airbnb/Vrbo when they process the full booking, per SC DOR) plus the Town's own 1% local accommodations tax + 2% Beach Preservation Fee (the property owner/agent is generally responsible for collecting and remitting the Town's 3% unless using a licensed property manager). Violations can draw administrative fines and permit revocation after repeated citations, backed by a 24/7 STR Rapid Response Hotline (843-341-6864) and expanded code-enforcement staff added in the Town's 2026 program expansion; specific fine dollar amounts could not be verified against an official source this session. Many gated communities and HOAs on the island impose their own private covenant restrictions on STRs, separate from and in addition to Town law. ## At a glance - Unhosted whole-home rental: Yes - Hosted rental (host present): Yes - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: The Short-Term Rental Ordinance (Town Code Title 10, Chapter 2, repealed and replaced by Town Council on Oct. 21, 2025) applies to privately owned residential property (condos, villas, single-family homes) rented for fewer than 30 days; SC ATAX registration applies to stays under 90 days. No town-wide zoning ban was found on official pages. Town Council directed removal of the ordinance's occupancy cap in October 2025 (effective for permits issued from May 1, 2026); the Town's current permit-requirements, permit, and FAQ pages list no numeric occupancy figure. Occupancy, location, and land-use questions were explicitly deferred to the ongoing Land Management Ordinance rewrite (LMO Task Force convened Jan. 6, 2026). A possible moratorium on new STR developments is in an assessment phase only (see pending_changes) and is not in effect. Private HOA/gated-community covenants (e.g., Sea Pines, Palmetto Dunes, Hilton Head Plantation) may separately restrict or ban STRs even where Town law permits them; those are private contractual rules, not Town ordinance, and are not scored here. ## Requirements ### Short-Term Rental Permit (permit) - Authority: Town of Hilton Head Island - Cost: $150/bedroom/year - Renewal: Annual; permit year runs May 1-April 30 (portal opens ~April 6); $250 late fee if renewed after May 15 - Official source: https://hiltonheadislandsc.gov/business/short_term_rentals/short_term_rental_permits/index.php - Notes: Fee changed from a flat $250/property to $150/bedroom with the ordinance's March 31, 2026 second-reading adoption. Permit is issued to an individual person (not an LLC/entity), is non-transferable and non-refundable, and applies only to the named property. Requires a site plan (parking/trash locations) for single-family dwellings, and the permit number must appear on all rental advertising. ### Town Business License (license) - Authority: Town of Hilton Head Island - Cost: $10 non-refundable application fee, plus license tax calculated on gross rental revenue (rate schedule not published on the pages accessible this session) - Renewal: Annual, due April 30 (same cycle as the STR permit) - Official source: https://hiltonheadislandsc.gov/business/license.cfm - Notes: Required in addition to the STR permit for all property rentals, including short-term rentals; tax is based on gross revenue reported on the prior year's federal return (or projected revenue for new operators). ### SC Accommodations Tax / Retail License Registration (registration) - Authority: South Carolina Department of Revenue - Cost: not verified - Renewal: Ongoing account; no separate renewal fee identified - Official source: https://dor.sc.gov/sales-use-tax-index/accommodations - Notes: A Retail License is required to file and pay state Accommodations Tax if booking directly; not required if renting exclusively through a marketplace (e.g., Airbnb/Vrbo) that collects and remits on the host's behalf, though annual filing may still be required for minimal direct rentals. ### Fire & Life-Safety Compliance (properties >=3,600 sq ft) (other) - Authority: Town of Hilton Head Island - Cost: not verified - Renewal: Verified at permit application/renewal - Official source: https://hiltonheadislandsc.gov/business/short_term_rentals/ordinance.php - Notes: Added October 2025: properties of 3,600 sq ft or more must have a compliant fire-suppression system or an approved (UL) fire-safety monitoring system with sirens throughout the home; smoke detection required in every bedroom, floor, and egress path; external propane BBQs need a 60-minute shutoff valve and, where applicable, a combustible-gas alarm. ### HOA Authorization Letter (if applicable) (other) - Authority: Town of Hilton Head Island - Cost: not verified - Renewal: Submitted with each permit application/renewal - Official source: https://hiltonheadislandsc.gov/business/short_term_rentals/requirements.php - Notes: If the property is within an HOA, the owner must submit a letter from the HOA confirming the property is permitted to operate as a short-term rental. This only reflects the Town's requirement to disclose HOA status; the underlying HOA/covenant rules themselves are private, not Town law. ## Taxes - **SC State Sales Tax**: 5% — applies to Gross rental charge for accommodations; platform collects: yes. Source: https://dor.sc.gov/sales-use-tax-index/accommodations - **SC State Accommodations Tax**: 2% — applies to Gross rental charge for accommodations; platform collects: yes. Source: https://dor.sc.gov/sales-use-tax-index/accommodations - **Town of Hilton Head Island Local Accommodations Tax**: 1% — applies to Rental of rooms/lodgings/accommodations to transients for stays under 90 days; platform collects: not verified. Source: https://hiltonheadislandsc.gov/business/atax.cfm - **Town of Hilton Head Island Beach Preservation Fee**: 2% — applies to Rental of rooms/lodgings/accommodations to transients for stays under 90 days; platform collects: not verified. Source: https://hiltonheadislandsc.gov/business/atax.cfm ## Enforcement - Penalties: The Town's Community Code Enforcement division can issue administrative fines for STR ordinance violations (parking, noise, nuisance, permitting) and revoke permits for repeat citations; the 2026 program expansion added dedicated code-enforcement, dispatcher, and property-inspector positions. Trade-press reporting describes an escalating fine schedule (first offense $250, second $500, third and subsequent $1,000, resetting after 12 violation-free months, plus a $25 late fee on unpaid fines after 30 days), but this specific dollar schedule could not be verified against an official Town ordinance text or fee schedule this session — see needs_review. - Platform liability: SC DOR guidance states that an online travel company (e.g., Airbnb, Vrbo) that reserves the room and accepts payment for the full booking is responsible for collecting and remitting the state's 5% sales tax + 2% accommodations tax. It is unclear whether platforms also collect and remit the Town's separate 1% local accommodations tax + 2% Beach Preservation Fee on the host's behalf — see needs_review. - Notes: Owners/agents must be reachable by phone at all times during a rental and must take responsive action within one hour of receiving a complaint; a 24/7 Short-Term Rental Rapid Response/Nuisance Hotline (843-341-6864) is available for parking, trash, and noise complaints. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - The Town is assessing a potential moratorium on new short-term rental, timeshare, and major subdivision developments, listed as a first-year action item in the FY2026-2028 Strategic Action Plan. (Proposed, 2025-07-15) — https://hiltonheadislandsc.gov/news_detail_T6_R60.php - Occupancy, location, and land-use standards for short-term rentals (removed from the STR ordinance in October 2025) are slated to be addressed through the Town's Land Management Ordinance rewrite, being guided by a 21-member LMO Task Force that held its first meeting January 6, 2026. (Proposed, 2026-01-06) — https://hiltonheadislandsc.gov/lmo/ ## Unresolved research items - Could not verify the exact ordinance number/full codified text of the Short-Term Rental Ordinance (Town Code Title 10, Chapter 2, per council action Oct. 21, 2025). library.municode.com bot-walled both the codified Code of Ordinances and the 'munidocs' version of this ordinance with a Cloudflare captcha every attempt this session (direct WebFetch and curl with a browser user-agent both blocked); the Wayback Machine was also temporarily offline when checked. Relied on the Town's own STR program pages instead. - Occupancy limit: Town Council directed removal of the STR ordinance's numeric occupancy cap in October 2025 (effective for permits from May 1, 2026); the Town's current permit, requirements, and FAQ pages list no occupancy figure, but the full ordinance text could not be read (see municode bot-wall above) to confirm no substitute occupancy standard exists. - Could not confirm or rule out whether any specific Land Management Ordinance zoning district imposes additional restrictions on short-term rentals beyond the town-wide STR permit ordinance; the Town has explicitly deferred occupancy/location/zoning questions to the ongoing LMO rewrite. - Exact Town business-license tax rate/bracket schedule applied to short-term rental gross revenue was not available on the pages accessible this session (only the $10 non-refundable application fee and the fact that tax is based on gross revenue were confirmed); the official fee-schedule PDF returned as unreadable binary content. - Whether Airbnb/Vrbo automatically collect and remit the Town's 3% local Accommodations Tax/Beach Preservation Fee on the host's behalf is unclear: the Town's own permit-requirements page implies the owner/agent is responsible for collecting and submitting this tax unless using a licensed property manager, while Airbnb's own help-center documentation claims it collects local Hilton Head Island taxes automatically for its listings. SC state-level 5%+2% collection by platforms is confirmed via SC DOR guidance. - The specific escalating violation-fine schedule ($250 first offense / $500 second / $1,000 third-plus, resetting after 12 violation-free months) is reported by trade-press/news sources but could not be verified against an official Town ordinance text or fee schedule this session. ## Sources - Short-Term Rental Ordinance - Town of Hilton Head Island (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/business/short_term_rentals/ordinance.php - Short-Term Rental Permit Requirements - Town of Hilton Head Island (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/business/short_term_rentals/requirements.php - Short-Term Rental Permit - Town of Hilton Head Island (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/business/short_term_rentals/short_term_rental_permits/index.php - Short-Term Rental Frequently Asked Questions - Town of Hilton Head Island (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/business/short_term_rentals/faqs.php - Steps to Operate a Short-Term Rental Property - Town of Hilton Head Island (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/business/short_term_rentals/operate.php - Short-Term Rental Property Owner Center - Town of Hilton Head Island (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/business/short_term_rentals/property_owner.php - Accommodations Tax and Beach Preservation Fee - Town of Hilton Head Island (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/business/atax.cfm - Business License - Town of Hilton Head Island (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/business/license.cfm - Hilton Head Island Advances Next Phase of Short-term Rental Program (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/news_detail_T6_R178.php - Hilton Head Island Advances Next Phase of Short-Term Rental Program (Town Council Update) (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/news_detail_T6_R166.php - Town Council Update - Strategic Action Plan FY2026-2028 (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/news_detail_T6_R60.php - Land Management Ordinance (LMO) Amendments Plan - Town of Hilton Head Island (official, accessed 2026-07-18): https://hiltonheadislandsc.gov/lmo/ - Accommodations - South Carolina Department of Revenue (official, accessed 2026-07-18): https://dor.sc.gov/sales-use-tax-index/accommodations - Accommodations Tax Board (2% State) - Beaufort County, SC (official, accessed 2026-07-18): https://www.beaufortcountysc.gov/accommodations-tax/index.html - Hilton Head Island tightens short-term rental rules for 2026: What hosts need to know (news, accessed 2026-07-18): https://www.avalara.com/mylodgetax/en/blog/2025/12/hilton-head-island-adds-new-short-term-rental-rules.html - Hilton Head council approves first reading of revised short-term rental rules, removes occupancy cap and narrows alarm requirement (news, accessed 2026-07-18): https://citizenportal.ai/articles/5938981/Hilton-Head-Island/Beaufort-County/South-Carolina/Hilton-Head-council-approves-first-reading-of-revised-short-term-rental-rules-removes-occupancy-cap-and-narrows-alarm-requirement - Hilton Head Island strengthens short-term rental enforcement with new fines (news, accessed 2026-07-18): https://www.avalara.com/mylodgetax/en/blog/2025/06/hilton-head-island-approves-new-fines-for-short-term-rentals-breaking-rules.html - SC Sales Tax Rate by Municipality (ST-575, rev. 2026-02-05) — Hilton Head Island: accommodations total 7%, 'No Local Tax Imposed' (official, accessed 2026-07-20): https://dor.sc.gov/sites/dor/files/forms/ST575.pdf - SC Sales and Use Tax Manual, Ch. 11 — Accommodations (Sept 2025): 7% state rate under S.C. Code Ann. §12-36-920; local 1%+2% collected by the local government (official, accessed 2026-07-20): https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/Chapter%2011%20-%20Accommodations.pdf --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in St. Augustine, FL - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/st-augustine-fl/ ## Summary Whole-home short-term rentals are legal citywide but zoning district determines the minimum stay: in RS-1 and RS-2 (single-family residential) districts, a grandfathered 2010 rule (recodified by Ordinance 2019-51, effective January 27, 2020) allows rentals only for periods of one week or longer (Sec. 28-155(d): nightly rentals are deemed a motel use), so nightly rentals are prohibited there; in HP-1 (Historic Preservation) zoning, Ordinance 2019-51/2010-24 limits rentals to 30 days (monthly) or longer; all other zoning districts allow nightly rentals. Every vacation rental, regardless of district, must register annually with the City (fee $303.03 base + $79.30 per bedroom, effective per the City's current fee schedule, due each October 1 with a $100 late fee) and pass an annual Fire Department life-safety inspection under Ordinance 2019-50 (effective July 1, 2020). Maximum occupancy is 12 persons (2 per bedroom plus up to 2 minor children), on-site stabilized parking of 1 space per bedroom is required in districts with parking requirements, and hosts must also hold a Florida DBPR Vacation Rental license and collect/remit the 6% state transient rental tax, 0.5% St. Johns County discretionary surtax, and 5% St. Johns County Tourist Development ('bed') Tax. St. Johns County's separate short-term rental registration ordinance (2021-23) does not apply inside St. Augustine city limits, but the county TDT applies countywide. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: 12 guests - Rules apply to stays under: 30 days Notes: The city's vacation-rental registration/inspection scheme (Ord. 2019-50, City Code §§28-145 to 28-154) applies to any 'vacation rental' as defined by Fla. Stat. §509.242 (rented >3 times/year for stays under 30 days, or held out to the public as such). Separately, zoning overlays a minimum-stay floor that varies by district: RS-1/RS-2 = 1 week minimum (nightly banned), HP-1 = 30-day/monthly minimum (nightly and weekly banned), all other zoning districts = nightly allowed. The RS-1/RS-2 and HP-1 minimum-stay rules survive Florida's 2011 state preemption of local duration/frequency regulation (Fla. Stat. §509.032(7)(b)) because they trace to Ordinance 2010-24, adopted August 23, 2010 - before the June 1, 2011 grandfather cutoff - and were recodified in Ordinance 2019-51 citing that grandfather status explicitly. ## Requirements ### City of St. Augustine Vacation Rental Registration (registration) - Authority: City of St. Augustine Planning & Building Department - Cost: $303.03 base + $79.30 per bedroom / year - Renewal: Annual; registration year runs Oct 1 - Sep 30, $100 late fee if renewed after Oct 1 - Official source: https://www.citystaug.com/830/Short-Term-Rentals - Notes: Required for every vacation rental unit (registered separately per unit) under City Code §28-146 (Ord. 2019-50). Fee structure per city's published fee schedule (city cites Resolution 2025-41); could not independently retrieve the resolution PDF text (file served as a corrupted/non-PDF download), so the fee figures are sourced to the city's official program page and FAQ, which state the identical numbers. ### Annual Life-Safety Inspection (inspection) - Authority: City of St. Augustine Fire Department - Cost: $50 re-inspection fee if a re-check is needed; otherwise included in registration - Renewal: Annual, concurrent with registration - Official source: https://www.citystaug.com/DocumentCenter/View/3806/ORD-2019-50-Short-Term-Rental-Regulations - Notes: City Code §28-147 (Ord. 2019-50): reasonable access must be given at registration and annually thereafter for inspection of life-safety code, zoning code, and property maintenance code compliance (smoke/CO detectors, fire extinguishers, egress, NFPA 101 Ch. 7 emergency lighting). ### Florida DBPR Vacation Rental License (license) - Authority: Florida Dept. of Business & Professional Regulation, Division of Hotels & Restaurants - Cost: $50 application fee + $10 Hospitality Education Program fee + license fee (~$170/year for a single rental unit; varies by county and unit count) - Renewal: Annual; renewal window Feb 1 - Jun 1 depending on district - Official source: https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - Notes: State law (Fla. Stat. §509.241/509.242) requires this license for any unit rented more than 3 times per calendar year for periods under 30 days, or advertised/held out as regularly rented to guests. ### Florida Dept. of Revenue Sales & Use Tax Registration (registration) - Authority: Florida Department of Revenue - Cost: not verified - Renewal: N/A - one-time registration, ongoing tax filing obligation - Official source: https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - Notes: Needed to collect/remit the 6% state transient rental tax and county discretionary surtax unless a marketplace provider (e.g., Airbnb) collects and remits on the host's behalf under Florida's marketplace-provider law, effective July 1, 2021. Whether a specific platform actually does so for a given listing was not independently verified for every platform - see needs_review. ## Taxes - **Florida State Transient Rental (Sales) Tax**: 6% — applies to Rentals of living quarters for 6 months or less; platform collects: yes. Source: https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0212%2FSections%2F0212.03.html - **St. Johns County Discretionary Sales Surtax**: 0.5% — applies to Same transactions as the state transient rental tax (in effect Jan 1, 2016 - Dec 31, 2035); platform collects: yes. Source: https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf - **St. Johns County Tourist Development Tax ("bed tax")**: 5% — applies to Transient/short-term (6 months or less) living accommodations countywide, including within St. Augustine city limits; platform collects: not verified. Source: https://sjctax.us/tourist-development-tax/ ## Enforcement - Penalties: Violations of City Code §§28-145 through 28-156 and §28-159 (vacation rental regulations) may be prosecuted under the City's Article VI Code Enforcement process (special magistrate hearings with per-day fines) or any other available remedy, including revocation of the vacation rental registration. Listings whose advertised details inaccurately reflect the registration form are treated as a separate violation. Exact per-day fine amounts under the general code enforcement schedule were not located in an official source during this task. - Platform liability: Not independently verified against an official St. Augustine or St. Johns County source; no ordinance language found imposing direct platform liability or platform-registration-verification duties. - Notes: The city's Short-Term Rental Committee/Code Enforcement operates a complaint hotline (904-569-7077) and requires the registered property manager/owner to acknowledge preliminary compliance complaints within 30 minutes of notification (City Code §28-154); failure to respond is itself a violation. ## Unresolved research items - The exact current per-day fine amount for vacation-rental code enforcement violations (referenced generally as 'Article VI: Code Enforcement') was not located in an official source and needs a direct pull of that code article. - Whether Airbnb, Vrbo, or other platforms have a direct collection agreement with the St. Johns County Tax Collector for the 5% Tourist Development Tax on St. Augustine listings was not confirmed via an official source; sjctax.us does not publish a platform-agreement list, so collectedByPlatform for that tax is left null. - The fee resolution the city cites for the $303.03 base + $79.30/bedroom registration fee (referred to as 'Resolution 2025-41' on the city's own program page) could not be independently opened as a readable PDF during this task (the DocumentCenter file that matched most closely downloaded as a Word/DOC file under a different resolution number, RES-2024-41, and did not parse as the fee schedule); the fee figures are corroborated by two separate official citystaug.com pages (program page and FAQ) but not by the underlying resolution text itself. - Ordinance 2019-50's signature block is dated '27th day of January, 2019' while its own preamble references a September 9, 2019 City Commission hearing and a January 7, 2020 Planning & Zoning Board recommendation, and its companion Ordinance 2019-51 (same case, same signature date format) is dated '27th day of January, 2020.' This is very likely a clerical/scan artifact (year field should read 2020) rather than a substantive discrepancy, since the ordinance's own Section 4 fixes an unambiguous effective date of July 1, 2020 pursuant to Fla. Stat. §166.041(4) - but the passage date itself is not certain to the day. - Whether St. Augustine vacation rental operators must additionally obtain a City of St. Augustine (or St. Johns County) Local Business Tax Receipt was not confirmed for city-limits properties; the county's own program page lists a Business Tax Receipt as a required document for its unincorporated-area registration only, and no equivalent requirement was located on the city's own program/FAQ pages, so it was omitted from requirements[] rather than guessed. ## Sources - City of St. Augustine - Short Term Rentals (official program page) (official, accessed 2026-07-18): https://www.citystaug.com/830/Short-Term-Rentals - Ordinance No. 2019-50 (Vacation Rental Regulations, City Code §§28-145 to 28-154) (official, accessed 2026-07-18): https://www.citystaug.com/DocumentCenter/View/3806/ORD-2019-50-Short-Term-Rental-Regulations - Ordinance No. 2019-51 (Effect of Ordinance 2010-24 on RS-1/RS-2 Short-Term Rentals, City Code §28-155) (official, accessed 2026-07-18): https://www.citystaug.com/DocumentCenter/View/3805/ORD-2019-51-Short-Term-Rentals-RS-1--RS-2 - City of St. Augustine FAQ - Do Short Term Rentals need to be registered with the City? (official, accessed 2026-07-18): https://www.citystaug.com/Faq.aspx?QID=215 - City of St. Augustine FAQ - Where are Short Term Rentals allowed in the City? (official, accessed 2026-07-18): https://www.citystaug.com/FAQ.aspx?QID=219 - City of St. Augustine FAQ - Short Term Rentals (registration fees, occupancy, parking, inspection) (official, accessed 2026-07-18): https://www.citystaug.com/FAQ.aspx?QID=221 - St. Johns County Tax Collector - Tourist Development Tax (official, accessed 2026-07-18): https://sjctax.us/tourist-development-tax/ - St. Johns County - Short Term Vacation Rentals (county registration ordinance, unincorporated areas east of Intracoastal Waterway) (official, accessed 2026-07-18): https://www.sjcfl.us/short-term-vacation-rentals/ - Florida DBPR - Guide to Vacation Rentals and Timeshare Projects (official, accessed 2026-07-18): https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - Florida Dept. of Revenue - Sales and Use Tax (official, accessed 2026-07-18): https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - Florida Dept. of Revenue - Discretionary Sales Surtax Information (DR-15DSS, 2026) (official, accessed 2026-07-18): https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf - 2025 Florida Statutes §509.032 - Duties of division; general (official, accessed 2026-07-18): https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599%2F0509%2FSections%2F0509.032.html - 2025 Florida Statutes §212.03 - Transient rentals tax; rate, procedure, enforcement, exemptions (official, accessed 2026-07-18): https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299%2F0212%2FSections%2F0212.03.html - masterhost.ca - St. Augustine's Comprehensive Guide to Short-Term Rental Regulations (discovery only, vendor guide) (news, accessed 2026-07-18): https://masterhost.ca/st-augustine-guide-short-term-rental-regulations/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Moab, UT - Status: **HEAVILY REGULATED** - Last checked: 2026-09-30 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/moab-ut/ ## Summary Moab prohibits residential rentals of 30 consecutive days or less in the zones listed in MMC 17.09.700 and other zones without an express permitted use. Existing mapped overnight accommodations in C-3 and C-4 may continue without adding units, and qualifying adaptive-recreation accommodations are permitted in C-3. A qualifying property needs an owner-held nightly-rental license, annual renewal (the nightly-rental and general-license sections state different deadlines), and building, fire, and health approvals. The adopted 2026 fee schedule lists $250 initial and $52 renewal for four units or fewer and a maximum illegal-STR civil assessment of $750 per day per infraction. Moab's sales/use rate is 9.35%, with separate transient-room taxes totaling 7.07%; lodging of 30 days or longer is tax-exempt even though the City's STR definition includes exactly 30 days. New hosted or whole-home eligibility requires an address-specific zoning determination; the B&B exception's reference to Chapter 17.70 conflicts with that chapter's current ADU text. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: none verified - Rules apply to stays under: not verified Notes: MMC 17.09.700 prohibits STRs in A-2, C-1, C-3, C-5, FW, I-1, R&D-1, R-2, R-3, R-4, RA-1 and other zones without an express permitted use. It references B&B/guest-apartment exceptions, but current Chapter 17.70 is ADUs (its former B&B text was repealed in 2010), and Chapter 17.71 includes a section titled 'Guest apartments and short-term boarding houses not a permitted use' whose operative text was inaccessible. These references do not establish an available new-host pathway. Current C-3/C-4 sections permit mapped established accommodations but no new units through that pathway. C-3 adaptive-recreation accommodation serves qualifying participants on the provider's parcel, with stays no longer than 30 days. The 10-person default may be increased with acceptable fire suppression and written Fire Chief approval, then City Treasurer approval (5.67.100.D). No universal primary-residence requirement was established; Type 3 internal ADUs require owner occupancy and expressly prohibit nightly rentals. Exactly 30 days remains within municipal nightly-rental regulation but meets the state lodging-tax duration exemption; neither boundary supplies a universal property/licensing exemption, so min_stay_exempt_days is null. Conditional fire approval means max_guests has no universal fixed value and is null. ## Requirements ### Nightly Rental Business License (license) - Authority: City of Moab (City Treasurer) - Cost: $250 initial + $52/year renewal for four units or fewer - Renewal: Annual; nightly-rental section says July 1, general-license section says on or before June 30—confirm with Treasurer - Official source: https://moab.municipal.codes/Code/5.67 - Notes: MMC 5.67.020 requires the property owner to hold a separate license per property; an agent may apply. An individual owner may list up to four locations on one application, with a fee per location; property-management companies cannot combine properties in one license. Submit applicant/entity/contact details, address, business description, applicable sales-tax registration and supplemental code/zoning/parking/access information to the City Treasurer (5.04.030). Complete signed applications with fees paid are approved or denied within ten business days; conditional approval is possible. Licenses cannot transfer between people or properties; a buyer intending to continue nightly rentals must apply within ten business days of conveyance (5.67.065). The 2026-06 schedule lists the stated fee category. A D.B.A. must be registered with Utah Commerce. The current 5.67.020 requires separate licenses, not the older City redline's combined-license/shared-tax-ID wording; the current text controls. General 5.04.060 requires visible display, license year July 1–June 30, renewal by June 30, a 15% late charge after 30 days and cancellation August 15 if unpaid. Automatic renewal requires unchanged business and no outstanding violations, City debts or unremitted sales taxes. General annual fees after January 1 are prorated 50%; confirm any nightly-license-specific application with Treasurer. Under 5.04.040 denial may follow false submissions, uncorrected violations, unpaid City charges, missing required licenses or inconsistent zoning; denied-license fees are refunded within five business days. 5.04.080 identifies corresponding revocation grounds, tax noncompliance and unlawful/nuisance use. The older non-redline City-hosted chapter links denial appeals to 5.04.050 and revocation/cure to 5.04.090; current operative procedures could not be retrieved, so hearing, notice, cure and appeal deadlines remain unverified. General 5.04.060.E requires an address-change application before operating at the new location; the fee schedule lists $50 for a business-license change of address. This does not override the nightly-license prohibition on transfer to another property. The ordinance's passage clause says immediate effect, while its attached certificate states July 1, 2026; both dates have passed, but the discrepancy is unresolved. The applicable sales-tax license number is due within 30 days of application. Applicant-requested cancellation before approval refunds 50% of the license fee; no refund is granted after approval (5.04.030.E), distinct from the denied-application refund. ### Underlying Zoning Compliance / Established Overnight Accommodations status (permit) - Authority: City of Moab Planning & Zoning - Cost: not verified - Official source: https://moab.municipal.codes/Code/17.09.700 - Notes: MMC 5.67.100.A makes underlying land-use permission a license prerequisite. MMC 17.09.700 supplies the zone prohibition and qualified exceptions; C-3/C-4 permit mapped established overnight accommodations but prohibit additional units through that pathway. The C-3 adaptive-recreation use permits same-parcel accommodations only for qualifying participants. The B&B reference to Chapter 17.70 is inconsistent with its current ADU text; new B&B and guest-apartment eligibility remains unresolved. No address-specific planning approval cost or recurring renewal was established. ### Pre-licensing Building/Fire/Health Inspection (inspection) - Authority: City of Moab Building Inspector, Fire Chief, and Health Department - Cost: not verified - Renewal: As often as necessary for enforcement (MMC 5.67.030.C) - Official source: https://moab.municipal.codes/Code/5.67.030 - Notes: MMC 5.67.030.C requires plans/property approval and pre-license building, fire and health inspections, with later inspections as necessary for enforcement. MMC 5.67.100.B/E requires applicable safety codes and bedroom smoke/CO detectors. The fee schedule lists $85 for inspections without a specifically listed fee, but a total STR inspection charge covering all three agencies was not established; cost remains null. ### Sanitary sewer impact fee; separate water impact fees may apply (other) - Authority: City of Moab - Cost: $3,569/unit for 1 bedroom or smaller with kitchen; $4,283/unit for 2 or more bedrooms with kitchen within City limits (2026 sanitary sewer schedule) - Official source: https://moabcity.gov/DocumentCenter/View/5501/ORD-CC-2026-06 - Notes: Ordinance 2026-06, 3.50.160, lists these sanitary sewer impact amounts for nightly-rental dwellings, not a combined water/sewer charge. Separate culinary-water impact fees are meter-based under 3.50.140. MMC 5.67.100.G references Chapter 13.25; that chapter's applicability, offsets and exemptions sections could not be read, so whether conversion of a particular existing unit owes new fees and the total water/sewer charge remain unresolved. The same table lists within-City 2027 sewer amounts of $3,611 for one bedroom or smaller with kitchen and $4,333 for two or more bedrooms with kitchen; the precise start date of that column was not established. MMC 5.67.100.H also requires ongoing water and sewer service rates under Chapter 13.24, separate from impact fees. ### State lodging-tax registration, collection, returns and records (other) - Authority: Utah State Tax Commission - Cost: $0 state sales-tax license fee (59-12-106(2)(l)); conditional delinquency/compliance bond is separate - Renewal: Returns/payment on the Commission-assigned filing schedule; quarterly statutory default, monthly when prior-year liability is $50,000 or more - Official source: https://le.utah.gov/xcode/Title59/Chapter12/C59-12_1800010118000101.pdf - Notes: Register through Utah TAP when required to collect tax; marketplace-only sellers need no sales-tax license for facilitated sales under Publication 71, but Utah-nexus sellers making nonmarketplace sales do. License holders must file returns even when marketplace sales are omitted; a marketplace-only period does not eliminate that duty. Hosts must collect/remit taxable direct bookings; do not collect tax a qualifying facilitator must collect. Section 59-12-107 requires quarterly returns/payment by the last day of the following month unless another period is assigned; 59-12-108 requires monthly filing at the stated threshold. Publication 56 identifies TC-62M/TC-62S sales and TC-62T transient-room returns. Taxes collected are trust funds, not business income; excess collections must be remitted. Keep tax-supporting books and records for the applicable assessment period under 59-1-1406; generally three years after filing under 59-1-1410 (an early-filed return is deemed filed on its prescribed filing deadline), but no-return/fraud cases and written extensions can extend it. Preserve direct versus facilitated booking records and exemption evidence. Section 59-12-106 makes licenses nonassignable, requires separate business-location licenses, and keeps a license valid until business cessation, address change or revocation; it charges no license fee. Delinquency/compliance cases can require a $25,000–$500,000 bond, subject to statutory waiver conditions. Exact standalone zero-sales/zero-tax return guidance remains unresolved; no universal fixed retention period is asserted. Section 59-12-107(3)(c) requires a tax receipt or a separately stated invoice tax item identifying Utah and the seller's sales/use-tax license number. ### Lodging-tax exemptions, taxable fees and refund documentation (other) - Authority: Utah State Tax Commission - Cost: not verified - Renewal: Exemption certificate renewal required when more than 12 months elapse between transactions (59-12-106(3)(f)); no universal annual refund renewal - Official source: https://files.tax.utah.gov/tax/forms/pubs/pub-56.pdf - Notes: Publication 56 treats cleaning, pet, reservation and resort charges as taxable lodging charges; parking, lockout and childcare charges are not taxable under its table; laundry is subject to sales tax but not transient-room tax. Mandatory tips are taxable; voluntary tips not included on the invoice are not. A full-room cancellation/no-show charge remains taxable; a lesser cancellation charge is not. Manager-to-owner administrative/commission charges are not lodging taxes. Document federal-agency or diplomatic exemptions with the applicable certificate and qualifying payment/card evidence. Utah/local government lodging generally pays first and seeks a qualifying refund. Religious/charitable exemptions require a Commission exemption number and certificate, for charges below $1,000, tax must be paid unless the certificate and a written contract are already on file; for charges of $1,000 or more, a certificate may be accepted at the time of sale. Otherwise, qualifying organizations may seek a refund. Employee reimbursement does not itself exempt lodging. Complimentary rooms without consideration are exempt; barter is not a complimentary room. For overpaid sales tax, request seller credit/refund first; Commission claims use TC-62PR and payment/exemption proof. Section 59-1-1410 generally allows claims until the later of three years from return due date (including extension) or two years from payment. Denied-refund petitions generally are due 30 days after notice mailing, 90 days if addressed outside the US/DC; follow the actual notice and statutory exceptions. Marketplace refunds are requested from the facilitator. Section 59-12-106(3) permits timely certificate substantiation and requires certificate renewal when more than 12 months elapse between transactions; a recurring relationship within 12 months does not require renewal or updates. Separate exemption/refund processing charges were not established. ## Taxes - **Utah State Transient Room Tax**: 1.07% — applies to Temporary lodging stays of fewer than 30 consecutive days; Utah Publication 56 exempts stays of 30 consecutive days or longer; platform collects: not verified. Source: https://files.tax.utah.gov/tax/salestax/rate/26q4other.pdf - **Grand County Transient Room Tax (county-wide)**: 4.50% — applies to Temporary lodging stays of fewer than 30 consecutive days within Grand County, including Moab; stays of 30 consecutive days or longer are exempt; platform collects: not verified. Source: https://files.tax.utah.gov/tax/salestax/rate/26q4other.pdf - **Moab Municipal Transient Room Tax**: 1.50% — applies to Temporary lodging stays of fewer than 30 consecutive days within Moab city limits; stays of 30 consecutive days or longer are exempt; platform collects: not verified. Source: https://files.tax.utah.gov/tax/salestax/rate/26q4other.pdf - **Combined State & Local Sales and Use Tax (incl. Resort Community Tax)**: 9.35% — applies to Taxable temporary-lodging room charges and taxable lodging fees for stays shorter than 30 consecutive days; not every ancillary fee is taxable. Lodging stays of 30 consecutive days or longer are exempt under Utah Publication 56.; platform collects: not verified. Source: https://www.moabcity.gov/96/Taxes ## Enforcement - Penalties: MMC 5.67.090 classifies unlicensed nightly rentals as a Class A misdemeanor, with each continuing day separately punishable, and permits civil injunctions and reasonable attorney fees/court costs. Ordinance 2026-06, 3.50.180 (maximum civil fines), lists illegal STRs at $750/day/infraction and business-license noncompliance at 200% of the license fee per violation. No criminal dollar maximum is asserted. State tax enforcement is separate: 59-1-401 imposes late-filing penalties of the greater of $20 or 2%, 5%, or 10% of unpaid tax for 1–5, 6–15, or over 15 days late; amended and no-tax-due returns are excluded. Late-payment penalties have their own statutory triggers, including timely-filed unpaid returns and 90-day delinquency after late filing. Negligence adds 10%, intentional disregard 15%, evasion the greater of $500/period or 50%, and fraud the greater of $500/period or 100%. Commission guidance lists 6% simple interest for 2026 and reasonable-cause waiver relief; do not treat these as one automatic combined assessment. - Platform liability: Utah Publication 71 states marketplace facilitators exceeding $100,000 in Utah sales in the previous or current year must collect sales and sales-related taxes, including transient-room tax; out-of-state facilitators have a collection-start grace period. Named-platform collection for each Moab tax remains unresolved. Utah Code 10-8-85.4 prohibits municipal regulation of STR websites, permits nonbinding removal requests identifying the listing URL and licensing/zoning violation, and limits listing-only punishment; subsection (8) excepts internal ADUs with a recorded municipal notice. - Notes: MMC 5.67.100 requires the owner/manager to respond to complaints within one hour and supply occupant information on request to police, emergency or City personnel. Licensing cannot authorize a prohibited land use. Code Compliance identifies residential-zone STRs and unlicensed operation as enforcement priorities. Under Utah Code 10-8-85.4, listings can support enforcement when additional violation information exists; the internal-ADU exception limits the general listing-only protection. Commission tax appeals generally require a written petition within 30 days of notice, identifying the taxpayer, assessment period/amount and disputed notice; statutory outside-US/DC and other exceptions govern. Current municipal denial/revocation appeal and hearing procedures remain a retrieval gap rather than an assumed deadline. MMC 5.67.100.C prohibits renting to an individual or group for more than 30 consecutive days under the nightly-rental license. ## Unresolved research items - Third-party vendor guides claim Moab's nightly rental license application requires proof of insurance and a local contact; I could not verify an insurance requirement in the official code text I retrieved (MMC 5.67.030 references the general application items in MMC 5.04.030, which do not explicitly list insurance) — insurance was therefore omitted from requirements[] rather than guessed. - I could not fully enumerate which zones, if any, currently allow brand-new (non-grandfathered) nightly rental units to be created; I confirmed only that C-3, C-4, and RC zones permit 'Established Overnight Accommodations' as grandfathered legal-conforming uses (no new units), and did not exhaustively check every zone chapter in Title 17 for a possible zone that still permits new overnight accommodations by right. - Current real-world accessibility of the Ch. 17.70 (bed & breakfast) and Ch. 17.71 (guest apartment) pathways for a new host today was not independently verified — I confirmed only that these chapters exist and are cited as exceptions in MMC 17.09.700. - MMC 17.09.700 still cites a bed-and-breakfast exception tied to Chapter 17.70, but current Chapter 17.70 covers ADUs and notes the former B&B chapter was repealed in 2010. Sections 17.71.020/.030/.040 failed retrieval. Confirm existing versus new B&B/guest-apartment eligibility with Planning; do not treat the reference as an open permitting pathway. - Current code pages report compilation dates ranging from June 9 to August 25, 2026. The 2026 ordinance index includes a September 22 enactment unrelated to STRs, but an exhaustive post-compilation amendment and pending-litigation/docket search was not established. Empty pending_changes does not prove no pending changes or lawsuits. - No citywide numeric permit cap or waitlist was established. License nontransferability and buyer application rules are documented, but any address-specific grandfathered-use succession restrictions remain unresolved. - STR-specific insurance, a required local-contact radius, parking-space totals and noise thresholds were not established. The code does require one-hour owner/manager response and allows supplemental parking/compliance information in license applications. - Sanitary sewer impact amounts are documented, but Chapter 13.25 applicability, exemptions and offsets sections were inaccessible; an existing unit's liability, separate water impact charge and combined agency inspection cost remain unresolved. - Utah facilitator duty does not establish Airbnb or Vrbo collection for each Moab tax; collectedByPlatform remains null for every tax. - Private HOA declarations, recorded covenants and leases were not obtained for any property; municipal permission does not establish private authorization. - No universal primary-residence rule was established across all eligible lodging categories; the primary_residence_required field remains null. - The default ten-person occupancy rule has a conditional Fire Chief/City Treasurer exception; max_guests is null because no universal fixed maximum was established. - Municipal nightly-rental regulation includes exactly 30 days, while the state lodging-tax exemption starts at 30 days. No single blanket property/licensing exemption threshold exists; min_stay_exempt_days is null. - Current 5.04.050/.090 and 5.67.050/.060/.070/.080 repeatedly failed retrieval. An older City-hosted non-redline chapter identifies the denial-appeal and revocation/cure cross-references, but current notice, hearing, cure and appeal deadlines need City confirmation. - General zero-sales/zero-tax return guidance was not established from an accessible current operative source. Publication 71 does expressly require licensed marketplace sellers to file returns without reporting facilitated sales. Account-specific filing assignments, extended record periods and exemption/refund eligibility require verification. - Current Publication 25 PDF/HTML is marked DRAFT PENDING PUBLIC MEETING and was not used as enacted authority. Current statutes, Publications 56/71/58 and Commission registration/refund/appeal guidance support the retained tax duties. - No separate state exemption/refund processing cost was established; cost remains null. Certificate renewal is conditional on the transaction interval, not a universal annual charge. - Nightly-license renewal section 5.67.040 says July 1, while general 5.04.060.A says on or before June 30 (automatic renewal in subsection B says July 1). Confirm the applicable deadline with the Treasurer rather than assuming July 1 is always timely. - Ordinance 2026-06 says effective immediately upon passage, but the attached certificate states July 1, 2026. Both dates precede this review; the historical effective-date discrepancy remains unresolved. - The sewer table also lists 2027 within-City amounts ($3,611/$4,333 by bedroom category), but the precise effective date of the 2027 column and ongoing Chapter 13.24 water/sewer rates were not established. ## Sources - Utah Code 10-8-85.4, municipal short-term-rental authority and website limits (official, accessed 2026-09-30): https://le.utah.gov/xcode/Title10/Chapter8/C10-8_1800010118000101.pdf - City of Moab Code Compliance (official, accessed 2026-09-30): https://www.moabcity.gov/511/Code-Compliance - City of Moab 2025 Ordinances (official, accessed 2026-09-30): https://moabcity.gov/696/2025-Ordinances - Moab Ordinance 2026-06 current master fee schedule (official, accessed 2026-09-30): https://moabcity.gov/DocumentCenter/View/5501/ORD-CC-2026-06 - Utah Tax Commission Publication 71 webpage (official, accessed 2026-09-30): https://tax.utah.gov/forms-pubs/pub-71/ - Moab Municipal Code Ch. 5.67, Nightly Rental Licenses (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.67 - Moab Municipal Code 17.09.700, Residential short-term rentals prohibited (official, accessed 2026-09-30): https://moab.municipal.codes/Code/17.09.700 - Moab Municipal Code 17.06.020, Definitions (Overnight Accommodations) (official, accessed 2026-09-30): https://moab.municipal.codes/Code/17.06.020 - Moab Municipal Code 17.27.020, C-4 Zone Permitted Uses (Established Overnight Accommodations) (official, accessed 2026-09-30): https://moab.municipal.codes/Code/17.27.020 - Moab Municipal Code 17.24.020, C-3 Zone Permitted Uses (Established Overnight Accommodations) (official, accessed 2026-09-30): https://moab.municipal.codes/Code/17.24.020 - Moab Municipal Code 5.04.030, Business License Application Requirements (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.04.030 - Moab Municipal Code Ch. 5.67, Nightly Rental Licenses (City-hosted PDF, text through Ord. 18-22) (official, accessed 2026-09-30): https://www.moabcity.gov/AgendaCenter/ViewFile/Item/377?fileID=586 - City of Moab Public Hearing, Proposed Ordinance 2023-11 (Master Fee Schedule update) (official, accessed 2026-09-30): https://www.utah.gov/pmn/files/998475.pdf - City of Moab Ordinance No. 2025-08 (Master Fee Schedule, passed June 24, 2025) (official, accessed 2026-09-30): https://www.moabcity.gov/DocumentCenter/View/5083/ORD-CC-2025-08 - City of Moab Ordinance No. 2024-03 (adds Adaptive Recreational Service Provider / Qualifying Participant exception) (official, accessed 2026-09-30): https://www.moabcity.gov/DocumentCenter/View/4697/ORD-CC-2024-03 - City of Moab, Taxes (official, accessed 2026-09-30): https://www.moabcity.gov/96/Taxes - City of Moab, Business Licensing (official, accessed 2026-09-30): https://www.moabcity.gov/361/Business-Licensing - City of Moab, 2026 Ordinances (official, accessed 2026-09-30): https://moabcity.gov/713/2026-Ordinances - Utah State Tax Commission, Other Sales Tax Rates and Fees Chart (Transient Room Tax), effective July 1, 2026 (official, accessed 2026-09-30): https://files.tax.utah.gov/tax/salestax/rate/26q3other.pdf - Utah State Tax Commission, Publication 56 - Sales Tax Information for Lodging Providers (official, accessed 2026-09-30): https://files.tax.utah.gov/tax/forms/pubs/pub-56.pdf - Utah State Tax Commission, Publication 71 - Sales Tax Information for Marketplace Sellers and Marketplace Facilitators (official, accessed 2026-09-30): https://files.tax.utah.gov/tax/forms/pubs/pub-71.pdf - Moab Municipal Code 5.67.010 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.67.010 - Moab Municipal Code 5.67.020 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.67.020 - Moab Municipal Code 5.67.030 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.67.030 - Moab Municipal Code 5.67.040 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.67.040 - Moab Municipal Code 5.67.065 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.67.065 - Moab Municipal Code 5.67.090 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.67.090 - Moab Municipal Code 5.67.100 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.67.100 - Moab Municipal Code 17.70 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/17.70 - Moab Municipal Code 17.71 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/17.71 - Moab Municipal Code 17.71.010 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/17.71.010 - Moab Municipal Code 17.70.020 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/17.70.020 - Moab Municipal Code 17.70.050 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/17.70.050 - Moab Municipal Code 13.25 (official, accessed 2026-09-30): https://moab.municipal.codes/Code/13.25 - Current compiled 59-12-106/107/107.6/108 read (official, accessed 2026-09-30): https://le.utah.gov/xcode/Title59/Chapter12/C59-12_1800010118000101.pdf - Current compiled 59-1-401,1406,1410 read (official, accessed 2026-09-30): https://le.utah.gov/xcode/Title59/Chapter1/C59-1_1800010118000101.pdf - TAP registration and sales-tax trust-fund duties read. (official, accessed 2026-09-30): https://tax.utah.gov/business/sales-tax/sales/ - Rev10/25 penalty tiers, interest and reasonable-cause waiver read. (official, accessed 2026-09-30): https://tax.utah.gov/forms-pubs/pub-58/ - 2026 simple-interest rate 6% read. (official, accessed 2026-09-30): https://tax.utah.gov/billing/penalties-interest/ - Seller-first refund/credit, TC62PR proof, seller adjustment and appeal guidance read. (official, accessed 2026-09-30): https://tax.utah.gov/business/sales-tax/sales/refund-request/ - Written petition contents, general30day deadline and hearing/representation guidance read. (official, accessed 2026-09-30): https://tax.utah.gov/commission/appeals/ - Denial grounds and five-business-day denied-fee refund read. (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.04.040 - License display/year, renewal eligibility, prorating, late charge and cancellation read. (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.04.060 - Revocation grounds including tax noncompliance and nuisance read. (official, accessed 2026-09-30): https://moab.municipal.codes/Code/5.04.080 - Full six-page non-redline chapter through18-22 read (official, accessed 2026-09-30): https://www.moabcity.gov/AgendaCenter/ViewFile/Item/510?fileID=1167 - Utah Tax Commission transient-room tax chart, effective October 1, 2026 (official, accessed 2026-10-02): https://files.tax.utah.gov/tax/salestax/rate/26q4other.pdf --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Big Bear Lake, CA - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/big-bear-lake-ca/ ## Summary Whole-home short-term rentals ('vacation rentals,' formerly called TPHR) are legal in Big Bear Lake but require an annual city license under Municipal Code Chapter 4.01 (Ordinance No. 2021-488, adopted January 11, 2021, as amended by Ordinance No. 2023-518, effective January 18, 2024): a pre-registration home inspection, proof of liability insurance and ownership, a City business license, and annual owner/agent certification (a 25-question exam requiring a 100% score). Registration costs $635/year per property under the fee schedule effective July 1, 2026 (up from $605 the prior fiscal year), and no individual or entity may hold more than two vacation-rental licenses (owners who already held more as of September 16, 2021 are grandfathered). Occupancy is capped at two adults per bedroom plus two additional adults (18+, not counting minors), with a hard ceiling of one person per 200 sq ft of living space or 16 people — counting minors — whichever is less (Muni. Code §4.01.060(C), as amended by Ordinance No. 2023-518, effective January 18, 2024, verbatim); one off-street parking space per bedroom is required, and any grandfathered gravel parking had to be paved by January 1, 2026. Owners must remit a combined 13% of gross rental receipts monthly: 10% Transient Occupancy Tax (increased from 9% effective January 1, 2025, per voter-approved Measure P) plus a 3% Big Bear Lake Tourism Business Improvement District (BBLTBID) assessment. Hosted rentals of up to two bedrooms in an owner-occupied home are permitted under a separate, cheaper 'Home Sharing' license ($400 per the July 2026 fee schedule). Enforcement is aggressive: operating without a license draws escalating fines of $1,500 / $2,500 / $5,000 for a first/second/third citation within 12 months, plus a one-year license ineligibility after an unlicensed-operation citation; other operational violations (noise, over-occupancy, parking, parties) draw $500 / $1,000 / $1,500 fines that escalate within a rolling 12-month period. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: 16 guests - Rules apply to stays under: 29 days Notes: Whole-home 'vacation rental' licensing under Municipal Code Ch. 4.01 does not require the owner to live on-site; an owner/entity may hold up to two such licenses (grandfathered exception for those holding more as of September 16, 2021). A separate, lower-cost 'Home Sharing' license covers hosted rentals of no more than 2 bedrooms in an owner-occupied home while the owner is present, defined in Ch. 4.01.020(G) (as amended by Ord. 2023-518, read verbatim): 'the rental of no more than two bedrooms in a detached single-family dwelling unit, for compensation, for a term of 28 or fewer consecutive days while the owner of the unit lives on-site and in the home, throughout the visitor's stay.' Vacation rentals are permitted (as an accessory use, 'VR') in the R-L, R-1 and R-3 residential zone districts per Ordinance 2021-488 Exhibit A (amending Development Code Table 17.25.040.A). The vacation-rental license definition covers leases of 'twenty-eight (28) or fewer consecutive days' (Ch. 4.01.020(K) as amended by Ordinance No. 2023-518, effective 2024-01-18, read verbatim from the adopted ordinance PDF — superseding 2021-488's '30 or fewer'), aligning with the TOT code's 28-day threshold. The city's own registration form requires an in-person check-in agent and a 24/7 complaint-response agent who each reside within 15 miles of the rental. ## Requirements ### Vacation Rental License (formerly TPHR) (license) - Authority: City of Big Bear Lake Tourism Management Department - Cost: $635/year per property - Renewal: Annual - Official source: https://bigbearlake.gov/index.php/filelink/fileman-files/FINANCE/MASTER_FEE_SCHEDULE/master-fee-schedule-effective-7-1-2026.pdf - Notes: Fee listed as 'Vacation Rental Program - Per Year Per Property - $635.00' in the fee schedule effective 7/1/2026, up from $605 in the prior schedule effective 10/12/2025. License required under Municipal Code §4.01.030 before advertising or leasing a property as a vacation rental; license number must be posted inside the unit and included in all ads. Max two licenses per owner/entity (§4.01.040(B) per city FAQ), grandfathered for holders as of 9/16/2021. Transfer of Vacation Rental (change of management) is a separate $74/each fee on the same schedule. ### Pre-Registration Home Inspection (inspection) - Authority: City of Big Bear Lake Tourism Management Department - Cost: not verified - Renewal: Required before initial registration is approved; full registration+inspection process takes roughly 2-4 weeks - Official source: https://www.citybigbearlake.com/images/DOWNLOADS/CITY_DEPARTMENTS/Vacationrentalprogram/Vacation_Rental_Registration_Application_Fillable.pdf - Notes: Registration application form states the home must pass an inspection before registration approval is issued by the Tourism Management Department; no separate inspection fee line is shown on the form (amount-paid field left blank, filled in per-property at intake). ### Owner/Agent Annual Certification Exam (other) - Authority: City of Big Bear Lake - Cost: not verified - Renewal: Annual - Official source: https://www.citybigbearlake.com/index.php/en/services-main/transient-private-home-rentals?view=article&id=507:frequently-asked-questions-vacation-rental-program&catid=64 - Notes: All owners (except those who hire a full-service management company and never personally rent the property) and all agents (check-in, 24/7 response, management-company staff) must be certified annually via a 25-question exam requiring a 100% passing score, per the City's official Vacation Rental Program FAQ. ### City Business License (license) - Authority: City of Big Bear Lake - Cost: not verified - Renewal: Annual - Official source: https://www.citybigbearlake.com/images/DOWNLOADS/CITY_DEPARTMENTS/Vacationrentalprogram/Vacation_Rental_Registration_Application_Fillable.pdf - Notes: Vacation Rental Registration Application requires a City Business License Number (or proof of having applied for one). Fee amount not independently verified this session — see needs_review. ### Liability Insurance (insurance) - Authority: City of Big Bear Lake - Cost: not verified - Renewal: Proof required at initial registration and confirmed on renewal - Official source: https://www.citybigbearlake.com/index.php/en/services-main/transient-private-home-rentals?view=article&id=507:frequently-asked-questions-vacation-rental-program&catid=64 - Notes: Applicants must submit proof of current liability insurance coverage (insurance declarations page) with the registration application, per the City's official FAQ. ### Home Sharing License (hosted rental, owner-occupied) (license) - Authority: City of Big Bear Lake Tourism Management Department - Cost: not verified - Renewal: Unconfirmed — fee schedule lists $400 'Each' (up from $200 in the prior schedule) without specifying if this recurs annually - Official source: https://bigbearlake.gov/index.php/filelink/fileman-files/FINANCE/MASTER_FEE_SCHEDULE/master-fee-schedule-effective-7-1-2026.pdf - Notes: A distinct 'Home Sharing' fee line (separate from 'Vacation Rental Program') appears in the City's official fee schedule, confirming a hosted-rental license category exists; the underlying eligibility definition (2-bedroom cap, owner present on-site) is drawn from secondary sources and was not independently confirmed against ordinance text this session — see needs_review. ### Off-Street Parking (paved) Compliance (other) - Authority: City of Big Bear Lake - Cost: not verified - Renewal: One-time compliance deadline, now passed - Official source: https://www.citybigbearlake.com/index.php/en/services-main/transient-private-home-rentals?view=article&id=507:frequently-asked-questions-vacation-rental-program&catid=64 - Notes: One off-street parking space per bedroom is required (garage or legally established driveway, per Ordinance 2021-488 Exhibit A amending §17.25.070(E)). Gravel parking areas approved before January 11, 2021 had to be improved (paved) by January 1, 2026, per the City's official FAQ; that deadline has now passed as of this profile's as-of date. ## Taxes - **Transient Occupancy Tax (TOT)**: 10% of gross rental receipts (increased from 9%, effective January 1, 2025, per voter-approved Measure P, November 2022) — applies to Overnight accommodations rented on a short-term basis (less than 28 consecutive days), including vacation rentals; platform collects: not verified. Source: https://bigbearlake.gov/index.php/en/services-main/tot-tbid-collection - **Big Bear Lake Tourism Business Improvement District (BBLTBID) Assessment**: 3% of gross rental receipts (short-term accommodations); separately, 2% on ski-resort lift tickets and passes — applies to Hotels, lodges, camps, and vacation rentals offering short-term overnight accommodations; platform collects: not verified. Source: https://bigbearlake.gov/index.php/en/services-main/tot-tbid-collection ## Enforcement - Penalties: Operating a vacation rental without a valid license (Municipal Code §4.01.100(A), as amended by Ordinance 2023-518, effective January 18, 2024): $1,500 administrative fine for a first citation, $2,500 for a second citation within 12 months, and $5,000 for a third citation within 12 months; a property cited for unlicensed operation becomes ineligible for a vacation-rental license for one year from the citation, per the original 2021-488 text (this ineligibility provision was not independently reconfirmed post-2023-518 amendment — see needs_review). Other operational violations of Chapter 4.01 (occupancy, parking, noise, party/gathering rules, etc.): a minimum fine of $500 for a first violation, $1,000 for a second, and $1,500 for a third within 12 months, confirmed identically in both the City's official Vacation Rental Program FAQ and its official Good Neighbor Guide brochure. Guests who blatantly disregard the rules may be evicted without a refund, and citations may also be issued to the responsible signer of the Good Neighbor Policy acknowledgment. Each day a violation continues is treated as a separate violation eligible for a separate citation. - Platform liability: Under Municipal Code §4.01.090 (adopted by Urgency Ordinance 2021-488), hosting platforms must, on the City's written request, disclose each Big Bear Lake vacation-rental listing (host ID, listing ID, responsible person, address, length of stay, and price paid), and must promptly remove any listing upon receipt of a City take-down notice indicating a legal violation. - Notes: Administrative citations under Chapter 4.01 may be levied against the owner, the owner's agent, a hosting platform, and/or the responsible party (guest), and the City may initiate license revocation after a single violation. Enforcement intensified after a 2021 surge in complaints about noise, over-occupancy and parking during the COVID-era rental boom, which prompted the original January 2021 urgency ordinance; a 2023 summer public-workshop review (facilitated by consultant Tripepi Smith) preceded the current Ordinance 2023-518 fine structure. ## Unresolved research items - The advertising-without-posted-license-number fine ($2,500, or a reduced $5,000 fine + 6-month license suspension for a first offense at the city manager's discretion) is sourced only to the original 2021-488 ordinance text and was not reconfirmed against the current 2023-518 amendment, so it was omitted from the main enforcement.penalties narrative as a precaution and is flagged here instead. - The 'Home Sharing' license FEE ($400 effective 7/1/2026, up from $200 in the 10/2024 schedule) is confirmed only from the City's fee-schedule line items; the eligibility definition itself is now ordinance-confirmed (Ch. 4.01.020(G) per Ord. 2023-518) — only the fee figure still rests on the fee schedule alone. - Whether the City Business License required on the vacation-rental registration application is waived when the property is rented exclusively through a licensed management agency (a claim that appeared in secondary sources) was not confirmed against an official source; the fee amount for this business license was also not found. - Whether short-term rental platforms (Airbnb, VRBO/HomeAway, Evolve, etc.) collect and remit the TOT and/or BBLTBID on the owner's behalf varies by platform per an AI-summarized reading of the official FAQ page (e.g., Airbnb allegedly collects TOT only, while VRBO/Evolve allegedly collect both) — this nuance was not independently re-verified by directly reading the FAQ's raw text, so both tax entries' collectedByPlatform field is left null rather than asserting a specific true/false split. ## Sources - City of Big Bear Lake - Frequently Asked Questions - Vacation Rental Program (official, accessed 2026-07-18): https://www.citybigbearlake.com/index.php/en/services-main/transient-private-home-rentals?view=article&id=507:frequently-asked-questions-vacation-rental-program&catid=64 - City of Big Bear Lake - Transient Occupancy Tax (TOT) & BBLTBID (official, accessed 2026-07-18): https://bigbearlake.gov/index.php/en/services-main/tot-tbid-collection - City of Big Bear Lake - Good Neighbor Guide (brochure, incl. Vacation Rental Good Neighbor Policy) (official, accessed 2026-07-18): https://bigbearlake.gov/images/DOWNLOADS/SERVICES/VACATION_RENTAL_PROGRAM/GOOD_NEIGHBOR_POLICY_BROCHURE/2025/good-neighbor-policy-full-version-rev.12-3-2025_compressed.pdf - Urgency Ordinance No. 2021-488 (Vacation Rental Program - Licensing and Regulatory Program, Municipal Code Title 4 Ch. 4.01) (official, accessed 2026-07-18): https://www.citybigbearlake.com/images/DOWNLOADS/CITY_DEPARTMENTS/CODE_COMPLIANCE/Urgency_Ordinance_No._2021-488_Vacation_Rental_Program_Enforcement__Operations.pdf - City of Big Bear Lake Master Fee Schedule, effective 7/1/2026 (official, accessed 2026-07-18): https://bigbearlake.gov/index.php/filelink/fileman-files/FINANCE/MASTER_FEE_SCHEDULE/master-fee-schedule-effective-7-1-2026.pdf - City of Big Bear Lake Master Fee Schedule, effective 10/12/2025 (prior year, used for cost comparison) (official, accessed 2026-07-18): https://bigbearlake.gov/index.php/filelink/fileman-files/FINANCE/MASTER_FEE_SCHEDULE/master-fee-schedule-year-1-effective_10-12-2025.pdf - City of Big Bear Lake - Vacation Rental Registration Application (fillable form) (official, accessed 2026-07-18): https://www.citybigbearlake.com/images/DOWNLOADS/CITY_DEPARTMENTS/Vacationrentalprogram/Vacation_Rental_Registration_Application_Fillable.pdf - City of Big Bear Lake - Vacation Rental 101 (official, accessed 2026-07-18): https://bigbearlake.gov/index.php/en/vacation-rental-101 - City of Big Bear Lake - Vacation Rental Ordinance (VRO) Informational Workshops (official, accessed 2026-07-18): https://bigbearlake.gov/index.php/en/vro-review - City of Big Bear Lake - Vacation Rental Program Reports and Data (official, accessed 2026-07-18): https://bigbearlake.gov/index.php/en/services-main/transient-private-home-rentals?view=article&id=511:reports-and-data&catid=2 - Ordinance No. 2023-518 — Vacation Rental Regulations (adopted 2023-12-19, effective 2024-01-18; city PDF via Wayback Machine capture 2023-12-29, digest-identical capture 2024-01-30 spans the effective date; city-site original currently 404) (official, accessed 2026-07-20): https://web.archive.org/web/20231229062622/https://www.citybigbearlake.com/images/DOWNLOADS/CITY_DEPARTMENTS/CITY_CLERK/CITY_ORDINANCE/Ordinance%20No.%202023-518%20-%20Vacation%20Rental%20Regulations%20%7C%20Updated%2012-28-23.pdf --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Joshua Tree, CA - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/joshua-tree-ca/ ## Summary Joshua Tree is unincorporated, so short-term rentals are governed entirely by San Bernardino County Code Chapter 84.28 (Short-Term Residential Rentals), administered by County Land Use Services/Code Enforcement (str.sbcounty.gov) — there is no separate Joshua Tree town ordinance. Whole-home and hosted rentals of 30 consecutive days or less are allowed in the County's designated Mountain and Desert Regions, which include Joshua Tree, but every dwelling unit needs a County-issued Short-Term Residential Rental (STR) Permit before it can be advertised or rented; no primary-residence requirement applies. As of July 1, 2025, a new permit application costs $1,144 ($600 application + $285 permit + $259 neighbor-notification fee), renewal (no changes) is $550, and permits must be renewed annually. A parcel under 2 acres may hold only 1 STR permit (2 acres or more allows 2), and no owner may hold more than 2 STR permits county-wide unless the permit predates the July 2022 ordinance update. Maximum occupancy is set by bedroom count (2 occupants per bedroom, plus 2) but is hard-capped at 12 occupants for any unit regardless of size, and further limited by on-site parking capacity — on-street and off-site parking are prohibited. Owners/agents must be reachable by phone 24/7 and able to reach the property within 1 hour of a complaint. Quiet hours run 10 p.m.-7 a.m. with a 45-decibel limit (55 dB other times), and all outdoor lighting must be off by 11 p.m. The unincorporated-county Transient Occupancy Tax is 7% (County Code §14.0203); a November 2024 ballot measure (Measure K) that would have raised it to 11% was rejected by voters (56.77% no). Operating without a permit draws an administrative fine of $1,000 per violation per day (or misdemeanor prosecution); for permitted units, confirmed violations escalate to $1,000 (2nd), $2,000 (3rd), and $5,000 (4th and subsequent) administrative citations, with permit suspension after two citations for the same violation type and revocation for repeat or severe violations. A County-commissioned Placeworks housing study (May 2024) specifically flagged Joshua Tree — where STRs are about 29% of the housing stock — as the one community in the Mountain/Desert regions where STR activity appears to be measurably reducing long-term housing supply, but as of this writing (2026-07-18) no STR cap or moratorium specific to Joshua Tree has been adopted as a result. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: 12 guests - Rules apply to stays under: 30 days Notes: Joshua Tree is an unincorporated community in San Bernardino County — it has no city government and no separate municipal STR ordinance. All STR law applicable to Joshua Tree properties is San Bernardino County Code Chapter 84.28, administered by County Land Use Services Code Enforcement. Chapter 84.28 applies only within the County's designated 'Mountain and Desert Regions' (per §84.28.020 Applicability); Joshua Tree is treated by the County's own STR program materials (str.sbcounty.gov) as squarely within that coverage area. Both hosted and unhosted (whole-home) STRs are permitted subject to obtaining a County STR permit, parcel/person permit caps, and the occupancy/parking/noise operational standards described above; neither is banned outright, but both are conditioned on holding a valid permit. ## Requirements ### Short-Term Residential Rental (STR) Permit (permit) - Authority: San Bernardino County Land Use Services Department, Code Enforcement Division - Cost: $1,144/new application (effective July 1, 2025: $600 application fee + $285 permit fee + $259 surrounding-property-owner notification fee) - Renewal: Annual. $550 if no changes; $859-$1,144 if there are physical or management/occupancy changes requiring inspection and/or re-notification. - Official source: https://str.sbcounty.gov/faqs/how-much-does-a-short-term-rental-permit-cost/ - Notes: One permit required per dwelling unit. Max 1 permit per parcel under 2 acres; max 2 permits per parcel of 2+ acres. An owner may not hold more than 2 STR permits county-wide unless the permit predates the July 2022 ordinance update. New applications require a passed exterior inspection, a 20-day surrounding-property-owner comment period, and a 30-day appeal period before issuance. Governed by San Bernardino County Code Chapter 84.28. ### Exterior/interior property inspection (inspection) - Authority: San Bernardino County Code Enforcement Division - Cost: not verified - Renewal: Required for new applications and for renewals involving physical changes to the property; not required for a no-change annual renewal. - Official source: https://str.sbcounty.gov/getting-started/ - Notes: Inspection verifies bedroom count (for occupancy calculation), parking capacity, and compliance with fire/building/safety standards in Chapter 84.28 (smoke/CO detectors, fire extinguishers, egress, etc.). Cost is bundled into the permit application/renewal fee, not billed separately. ### Uniform Transient Occupancy Tax (TOT) Certificate/Registration (registration) - Authority: San Bernardino County Treasurer-Tax Collector - Cost: not verified - Renewal: Ongoing while operating; TOT return filing is required per County Code §14.0203. - Official source: https://main.sbcounty.gov/2024/08/14/transient-occupancy-tax-website-unveiled/ - Notes: Owners/operators must register with the County Tax Collector and collect/remit the 7% TOT on all rentals of 30 consecutive days or less. No registration fee was identified in county materials reviewed. ## Taxes - **Uniform Transient Occupancy Tax (TOT)**: rate not verified — applies to Rent paid for occupancy of 30 consecutive calendar days or less, unincorporated San Bernardino County (including Joshua Tree), per County Code §14.0203; platform collects: not verified. Source: https://www.mytaxcollector.com/trTOTInfo.aspx ## Enforcement - Penalties: Operating an STR without a valid County permit: administrative fine of $1,000 per violation per day, or misdemeanor prosecution (up to 6 months in county jail), per San Bernardino County Code Ch. 84.28 and the County's STR FAQ. For permitted units with confirmed violations, the County's published enforcement ladder (STR Operational Standard Guide, 2024) is: Notice of Violation (1st confirmed violation, no fine) -> $1,000 administrative citation (2nd violation of any type) -> $2,000 (3rd) -> $5,000 (4th and subsequent). Two citations for the same type of violation trigger permit suspension; a permit stays suspended until violations are abated or substantive management changes are demonstrated. Revocation follows if: a violation is severe enough to require immediate vacation of the property, suspension conditions go unremedied for 60 days, the same condition recurs within 12 months, the permit is suspended twice in 24 months, or the permit was issued in error, fraud, or deceit. No new STR permit application is allowed for 12 months after a revocation is finalized. Operating an STR while suspended or revoked is itself subject to fines of up to $1,000 per day. - Platform liability: San Bernardino County Code §84.28.110 (Hosting Platform Requirement) requires hosting platforms, upon County request, to disclose the address of each unincorporated-county STR listing, the name of the person responsible for the listing, length of stay, and price paid. Internet-only hosting platforms that comply with this disclosure duty are presumed to be in compliance with Chapter 84.28, but remain subject to the County's administrative subpoena authority. This is a data-disclosure/subpoena-compliance obligation on platforms, not an automatic platform liability for a host's permit or tax violations. - Notes: Enforcement is complaint-driven: Code Enforcement investigates reported violations (weekend complaints may get an in-person check between 7:30 a.m. and 3:00 a.m.) and a complaint is not itself a confirmed violation. Owners/agents must keep a written log of complaints and resolutions, available to the County on request. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - A County-commissioned Placeworks technical memorandum (Housing Element Program 4, dated May 2024, delivered to San Bernardino County Land Use Services) found that STR activity is 'distinctly and negatively affecting the long-term ownership and rental housing market' specifically in the Joshua Tree community — STRs there grew from roughly 2-5% of vacation/2nd-home ownership before 2012 to over 21% by 2022, and Joshua Tree's ~1,082 STRs represent about 29% of its total housing stock, the highest share of any studied Mountain/Desert community. The memo does not itself change any law; as of 2026-07-18 no STR cap, quota, or moratorium ordinance specific to Joshua Tree or the wider Morongo Basin has been identified as adopted by the Board of Supervisors as a follow-on to this study. (Proposed, 2024-05) — https://lus.sbcounty.gov/wp-content/uploads/sites/48/Planning/SBC-STR-TechMemo-May2024-Final.pdf ## Unresolved research items - Some third-party STR vendor guides claim San Bernardino County requires $500,000 in liability insurance for STR permits. This could not be verified in the official ordinance text (County Code §84.28.070, Conditions of Operation, checked directly via a Wayback Machine capture of the official code library) or in the County's own Operational Standards Guide or FAQ pages, none of which mention an insurance requirement. Treated as unverified and not included as a requirement. - Whether STR platforms (Airbnb, Vrbo, etc.) automatically collect and remit the 7% TOT on behalf of hosts in unincorporated San Bernardino County could not be confirmed via an official county source — the Tax Collector's own TOT info pages (mytaxcollector.com / sbcountyatc.gov) returned blank/unreadable content when fetched this session. `collectedByPlatform` is set to null pending direct confirmation from the Tax Collector's office. - County Code §84.28.110 (Hosting Platform Requirement) is summarized from a secondary web-search synthesis of the section, not from a directly fetched and read copy of the primary ordinance text — live amlegal.com bot-walled the request (Cloudflare challenge, HTTP 403) and no Wayback Machine capture of that specific section URL was found/available in the time available. The platform_liability description should be treated as lower-confidence until the primary text is directly verified. - The specific on-site parking ratio (e.g., a fixed number of spaces per occupant) was not reconfirmed in the current text of County Code §84.28.060(c) Parking, which requires all STR-related vehicles to be parked on-site without stating a numeric ratio in the version reviewed. An older (2017-dated) county application PDF cites a 1-space-per-4-occupants ratio, but since that document's fee schedule and occupancy formula are demonstrably outdated (superseded by the 2022 ordinance amendment and the July 2025 fee update), that ratio was not carried into this profile as a current, verified figure. - No official San Bernardino County source was found stating that a specific STR cap, quota, or moratorium for Joshua Tree has been formally adopted following the May 2024 Placeworks housing study; this is recorded as a proposed/pending item (see pending_changes) rather than an enacted rule, based on the absence of any adoption notice in the county sources reviewed. - County TOT rate: commonly reported as 7% for unincorporated San Bernardino County, but no official source stating the rate could be fetched this session (press release announcing the TOT website does not state it; TouristExpress portal 403s non-interactive access; county code host codelibrary.amlegal.com bot-walled and the TOT chapter has no accessible Wayback capture). Rate set to null until verified against County Code §14.0203 or a tax-collector document. Registration/remittance obligation itself is verified (STR Operational Standards Guide: 'Compliance with Uniform Transient Occupancy Tax (TOT) is required'). ## Sources - About Short-Term Rentals - San Bernardino County (official, accessed 2026-07-18): https://str.sbcounty.gov/about-str/ - Getting Started - Short-Term Rentals - San Bernardino County (official, accessed 2026-07-18): https://str.sbcounty.gov/getting-started/ - FAQ: How much does a Short-Term Rental Permit cost? - San Bernardino County (official, accessed 2026-07-18): https://str.sbcounty.gov/faqs/how-much-does-a-short-term-rental-permit-cost/ - FAQ: What is Transient Occupancy Tax (TOT)? - San Bernardino County (official, accessed 2026-07-18): https://str.sbcounty.gov/faqs/what-is-transient-occupancy-tax-tot/ - Short-Term Rentals FAQs archive - San Bernardino County (official, accessed 2026-07-18): https://str.sbcounty.gov/faqs/ - Short-Term Rental Program: Operational Standards Guide (2024 PDF) - San Bernardino County (official, accessed 2026-07-18): https://str.sbcounty.gov/wp-content/uploads/sites/58/2024/07/STR-Operational-Standard-Guide-2024.pdf - Short-Term Residential Rental Permit application packet (S3-hosted, dated 2017; superseded fee/occupancy figures noted in needs_review) - San Bernardino County (official, accessed 2026-07-18): https://sanbern-prod.s3.amazonaws.com/uploads/SBCounty_ShortTermRentalApplication.pdf - San Bernardino County Code, Chapter 84.28, Section 84.28.020 Applicability (via Wayback Machine capture of the official American Legal Publishing code library) (official, accessed 2026-07-18): https://codelibrary.amlegal.com/codes/sanbernardino/latest/sanberncty_ca/0-0-0-172403 - San Bernardino County Code, Chapter 84.28, Section 84.28.060 Occupancy Standards (via Wayback Machine capture of the official American Legal Publishing code library) (official, accessed 2026-07-18): https://codelibrary.amlegal.com/codes/sanbernardino/latest/sanberncty_ca/0-0-0-172452 - San Bernardino County Code, Chapter 84.28, Section 84.28.070 Conditions of Operation (via Wayback Machine capture of the official American Legal Publishing code library) (official, accessed 2026-07-18): https://codelibrary.amlegal.com/codes/sanbernardino/latest/sanberncty_ca/0-0-0-172467 - Transient Occupancy Tax website unveiled - County of San Bernardino (official, accessed 2026-07-18): https://main.sbcounty.gov/2024/08/14/transient-occupancy-tax-website-unveiled/ - Housing Element Program 4: Summary of Short-term Rental Outreach and Study Findings (Placeworks technical memo to San Bernardino County LUS, May 2024) (official, accessed 2026-07-18): https://lus.sbcounty.gov/wp-content/uploads/sites/48/Planning/SBC-STR-TechMemo-May2024-Final.pdf - Measure K | californiachoices.org (2024 election results: TOT increase to 11% rejected by voters) (news, accessed 2026-07-18): https://www.californiachoices.org/san-bernardino-measure-k-2024 - SB County implements 45-day pause in new STR permits - Joshua Tree Gateway Association of Realtors (jtgar.com), June 17, 2022 — historical context confirming the current occupancy/permit rules trace to the July 2022 ordinance update (news, accessed 2026-07-18): https://www.jtgar.com/post/sb-county-implements-45-day-pause-in-new-str-permits --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Steamboat Springs, CO - Status: **HEAVILY REGULATED** - Last checked: 2026-09-29 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/steamboat-springs-co/ ## Summary Steamboat Springs requires an annual license for short-term rentals under 30 days. Zone A has no numerical cap; Zone B has six capped subzones and awards openings through noticed lotteries and one-year waiting lists; Zone C prohibits new ordinary whole-home licenses. Hosted and Temporary licenses remain available citywide, while registered legal-nonconforming and legacy Vacation Home Rental properties have separate paths. Current official fee materials conflict ($350 on the live Licensing page and 2026 consolidated schedule, versus $300 shown in an example payment screenshot in the August 2026 application guide), so the license cost is unresolved. Occupancy is one occupant per 150 square feet of net floor area, minimum two and maximum 16; outside-garage overnight parking is capped at six; and a local responsible party must respond within one hour. Tax totals are 18.4%, or 20.4% inside the Local Marketing District, but actual collection by each platform was not established. State-law and private-restriction questions remain unresolved. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: 16 guests - Rules apply to stays under: 30 days Notes: Ordinary whole-home licenses do not require owner occupancy; Temporary licenses require the owner's or permanent resident's primary residence, and Hosted licenses require that person to reside and be present during rental. Ordinary license availability depends on the overlay: unlimited in Zone A, capped in Zone B, and closed to ordinary new licenses in Zone C. A Zone B opening is announced for at least 30 days, followed by an electronic lottery; the waiting list lasts one year and a selected owner has 30 days to submit a complete application. Hosted STRs (one guestroom, maximum 400 square feet, owner or permanent resident present) and Temporary STRs (primary residence rented while that person is away, maximum two occurrences and 30 cumulative days per year) are available citywide. Certain Zone A developments with onsite 24-hour staffing and response systems may obtain a City Manager exemption; legal-nonconforming, VHR and home-exchange properties are not eligible for that exemption. Home exchanges require licensing. Accessory dwelling units may not be used as STRs. Fractional interests recorded before June 15, 2022 have a separate Zone B/C licensing exception under §12-574(g); this does not exempt them from licensing. ## Requirements ### Short-Term Rental License (Unrestricted - Zone A, or Restricted - Zone B/C) (license) - Authority: City of Steamboat Springs (City Manager / Community Development) - Cost: not verified - Renewal: Annual; renewal application and fee due at least 30 days before the 1-year expiration (Sec. 12-576). Restricted (Zone B/C) licenses may only be renewed if issued under the pre-2022-caps nonconforming/VHR/fractional-ownership exemptions or the waitlist/lottery process (Sec. 12-576(f)); a Zone C license cannot be reissued once it lapses. Operation may continue after expiration only when the City Manager has received a timely complete renewal and fee. The portal opens within 60 days of expiration; entity renewals include a notarized ownership-change/no-change affidavit. - Official source: https://www.steamboatsprings.net/1360/Licensing - Notes: Zone A licenses are unlimited. Zone B caps are B1 5, B2 20, B3 18, B4 17, B5 12 and B6 10; openings use a noticed lottery and one-year waiting list. Zone C ordinary new licenses are prohibited; registered legal-nonconforming and legacy VHR properties remain eligible. Ordinance 3024's 2025 application window is expired and is not a current application path. The code delegates a cost-recovery fee; the current 2026 consolidated schedule and live page both state $350. The August 2026 guide's example payment screenshot displays $300; it does not establish a separate fee or override the live $350 schedule. Confirm the portal charge before paying; the conflicting display leaves cost null. The 2025 $315 schedule is historical, not an additional current charge. Applications use CityView and require owner/contact information, a self-inspection affidavit and parking/snow-storage plan; entities and trusts provide ownership affidavits. Licenses do not transfer on an ordinary sale or to another location; new owners need a new license. Section 12-577(b) allows specified trust/entity reorganizations, same-party joint-tenancy changes, death, court/bankruptcy orders, corrective transfers, spousal transfers and transfers of fractional interests when the entire dwelling is licensed. Zone B lottery licenses also require an STR use during the prior license period to renew. Fractional interests recorded before June 15, 2022 may be licensed in Zones B/C outside caps and nonconforming-registration requirements. Pending unlicensed-use citations can hold applications in abeyance; other pending STR citations may do so when they concern health, safety or welfare. ### Hosted Short-Term Rental License (license) - Authority: City of Steamboat Springs (City Manager / Community Development) - Cost: not verified - Renewal: Annual, same process as the standard STR license (Sec. 12-576). - Official source: https://www.steamboatsprings.net/1360/Licensing - Notes: Covers renting one guestroom (max 400 sq ft) within a dwelling while the owner or a permanent resident resides and is present (Sec. 12-541 definition of "hosted short-term rental"). Unlimited citywide and exempt from Zone B/C caps and Zone C prohibition (Sec. 12-574(a)). Application requires a floor plan identifying the guestroom and its square footage. ### Temporary Short-Term Rental License (license) - Authority: City of Steamboat Springs (City Manager / Community Development) - Cost: not verified - Renewal: Annual, same process as the standard STR license (Sec. 12-576). - Official source: https://www.steamboatsprings.net/1360/Licensing - Notes: Covers a primary residence rented while the owner or permanent resident is not present, limited to 2 occurrences and 30 cumulative days per calendar year (per the city's Licensing page; "primary residence" defined at Sec. 12-541). Unlimited citywide and exempt from Zone B/C caps and Zone C prohibition (Sec. 12-574(a)). Application requires government identification and at least two of voter registration, motor-vehicle registration, or a federal/state tax return as primary-residence proof. ### Legal Nonconforming STR Registration (LNCR) (registration) - Authority: City of Steamboat Springs - Cost: not verified - Renewal: No fixed renewal; status terminates automatically if the STR use is abandoned/discontinued for any 12 consecutive months (documented via booking records) and transfers with the property only if there is no such gap. - Official source: https://steamboatsprings.net/1328/Legal-Nonconforming-Registration - Notes: Documents that a multi-family unit in Overlay Zone B or C was lawfully operating as an STR within the 12 months before June 15, 2022, allowing it to keep a restricted license outside the normal zone caps (Sec. 12-574(d)). ### Local Responsible Party designation (other) - Authority: City of Steamboat Springs - Cost: not verified - Renewal: Must be kept current; licensee must notify the city of any change in the local responsible party's name or contact information. - Official source: https://library.municode.com/co/steamboat_springs/codes/code_of_ordinances?nodeId=PTIISTSPREMUCO_CH12LIPEMIBURE_ARTIXSHRMRELI_DIV1GE - Notes: Sec. 12-542(5)-(7): every licensed STR, hosted STR, and temporary STR must have a Routt County individual or management company present there for the entire rental period able to access the premises and respond to any complaint within 1 hour; contact info plus occupancy, parking, and rules must be posted visibly inside the unit. ### Self-Inspection Checklist / Life-Safety Compliance (inspection) - Authority: City of Steamboat Springs - Cost: not verified - Renewal: Self-inspection affidavit required with every application and renewal. - Official source: https://www.steamboatsprings.net/DocumentCenter/View/40786 - Notes: Sec. 12-543(a): operating without functioning smoke detectors, carbon monoxide detectors, and fire extinguishers as identified on the STR self-inspection checklist is unlawful. City also will not issue a new license until the building is inspected and ready for occupancy (Sec. 12-575(c)). The current checklist requires bedroom emergency egress, functioning smoke alarms in sleeping rooms, outside bedrooms and on each story, CO alarms where there is an attached garage or fuel-burning appliance, an accessible fully charged extinguisher, and sound plumbing, electrical panels, doors/windows and appliances. Renewal requires the checklist affidavit to be notarized. Sleeping rooms must have at least 70 square feet and seven feet in each dimension; the checklist specifies smoke alarms within 15 feet outside each bedroom. The signed self-inspection affidavit is notarized for both initial applications and renewals. ### City of Steamboat Springs Sales Tax License (registration) - Authority: City of Steamboat Springs Sales Tax Department - Cost: $0 in the 2026 fee schedule; older 2025 guidance still says $50 - Renewal: No annual license renewal under the 2026 schedule; code §22-126 keeps the license in force until termination/revocation. Assigned monthly, quarterly or annual tax returns are due the following period's 20th, including zero returns; weekend/legal-holiday deadlines move to the next business day. - Official source: https://steamboatsprings.net/DocumentCenter/View/40617 - Notes: City tax licensing is separate from State registration and the STR operating license. Direct-booking retailers require a City license before business; separate business locations need separate licenses, displayed conspicuously, and an ownership-interest change requires a new nontransferable license (§§22-126/128). Section 22-86 relieves a marketplace seller of retailer duties for facilitated sales when its contract or good-faith registered-facilitator certification promises collection/remittance; direct or other nonfacilitated sales retain licensing, collection, filing and recordkeeping duties. Confirm which accommodation/STR taxes the arrangement covers: the portal's Airbnb/Vrbo option is not proof of a named platform's actual payment. The 2026 financial fee table lists $0 and no annual renewal, superseding the April 2025 sheet's $50 amount; obtain current confirmation if the portal charges otherwise. Tax and exemption records must be kept three years and available for City examination. A sale or cessation of business requires a final return within ten days; buyers must withhold unpaid taxes from purchase proceeds (§22-157). ## Taxes - **City Sales Tax + School Tax**: 4.5% (4.0% city sales + 0.5% school tax) — applies to Room/accommodation rentals under 30 days, including cleaning, resort, pet, and damage fees; remitted to the City of Steamboat Springs. Long-stay exemption is conditional on the written occupancy agreement and resident criteria in §22-183(d)(11)(a); do not treat any 30-day booking as automatic proof.; platform collects: not verified. Source: https://steamboatsprings.net/DocumentCenter/View/40617 - **City Accommodations Tax**: 1.0% — applies to Room/accommodation rentals under 30 days within city limits; remitted to the City of Steamboat Springs; funds trail development, Yampa Street improvements, and Haymaker Golf Course capital. Section 22-214 requires the documented long-stay/resident conditions; government and qualifying organization exemptions do not remove the stated collection/remittance duty.; platform collects: not verified. Source: https://steamboatsprings.net/DocumentCenter/View/40615 - **Short-Term Rental Excise Tax (Referred Measure 2A)**: 9.0% — applies to STR accommodation services for fewer than 30 continuous days, including hosted and temporary STRs (Sec. 22-229). Approved hotel rooms meeting the Chapter 12 dwelling-unit exclusion are outside this STR definition. Voter-approved November 8, 2022, effective January 1, 2023; dedicated to affordable/attainable housing and related infrastructure; remitted to the City. Tax sunsets December 31, 2042 unless voters approve an extension (Sec. 22-228). Section 22-230 exempts permanent residents or occupants with a written agreement for at least 30 consecutive days. Government and qualifying organization exemptions leave the stated collection/remittance duty intact; confirm the exemption/refund procedure with Finance.; platform collects: not verified. Source: https://steamboatsprings.net/DocumentCenter/View/40615 - **State of Colorado Sales Tax**: 2.9% — applies to Room/accommodation rentals under 30 days; remitted to the State of Colorado.; platform collects: not verified. Source: https://steamboatsprings.net/DocumentCenter/View/40617 - **Routt County Sales Tax**: 1.0% — applies to Room/accommodation rentals under 30 days; remitted to the State of Colorado on the county's behalf.; platform collects: not verified. Source: https://steamboatsprings.net/DocumentCenter/View/40617 - **Local Marketing District (LMD) Accommodations Tax**: 2.0% — applies to Short-term accommodation rentals located within the Steamboat Springs Local Marketing District boundary only; remitted to the State of Colorado.; platform collects: not verified. Source: https://steamboatsprings.net/DocumentCenter/View/40617 ## Enforcement - Penalties: Operating, offering, or advertising a short-term rental, hosted STR, or temporary STR without a license is punishable by a municipal-court fine of up to $2,650 per violation per day, and bars the property and any owner from obtaining or renewing a license for 2 years following conviction (Sec. 12-571(a)(1)). The city's hearings officer can independently impose a civil penalty of up to $2,650 per violation per day, or suspend/recommend revocation of a license (Sec. 12-579(a)), following escalating guidelines: warning/penalty/14-60 day suspension for a first offense in 2 years, 30-90 days for a second offense in 2 years, 60-180 days for a third offense in 2 years, and revocation recommended for a third offense within 1 year, for operating during a suspension, or for false statements in an application (Sec. 12-579(b)). A revoked license bars the licensee and all property owners/beneficial owners from relicensing for 2 years and subjects the property again to the full zone caps (Sec. 12-579(f)). For Zone A (unrestricted) properties, a first violation for operating without a license requires 15 days' written notice and an opportunity to cure before a citation issues (Sec. 12-571(a)(2), added by Ord. No. 3024, 9-16-25). - Platform liability: Unless the City Manager grants the Section 12-571(d) exemption, advertisements must clearly display the current license number and may not advertise an unlicensed STR; Section 12-543(d) applies to owners, agents and persons supplying advertising services. The City application guide offers Airbnb/Vrbo as a sales-tax collection method, but does not establish actual collection of each named tax for a specific booking; all collectedByPlatform values remain null. The City's statutory marketplace rule in §22-86 requires qualifying facilitators to collect/remit sales tax and assigns liability; verified seller contracts/certification can relieve retailer duties for those facilitated sales, not direct bookings. Actual platform performance remains unverified. - Notes: The city operates a 24/7 STR complaint hotline (970-788-3344) for noise, trash, parking, and other violations. Every licensed unit must post a local responsible party's 24-hour contact information and respond to complaints within 1 hour (Sec. 12-542(5)-(7)). Outdoor gatherings may not exceed twice licensed occupancy. Camping, outdoor sleeping and occupied campers/RVs are prohibited during rental use. Overnight outside-garage parking must be on a drivable all-weather surface outside rights-of-way/emergency easements. The city notice requires bear-resistant refuse storage and same-day curbside removal after pickup; noise rules apply. HOA rules may be more restrictive than city rules. Remedial hearings ordinarily require at least 30 days' notice and an opportunity to be heard, with written notices mailed to the application's address (§12-578). The City Manager may summarily suspend for up to 15 days; paid fees are not refunded on suspension/revocation. Civil penalties must be paid within 30 days or the license automatically suspends until paid. Ordinary suspensions run continuously, beginning on the first eligible June/July/August/December/January/February/March first day at least 60 days after imposition. Revocation recommendations go to City Council within 45 days. Before a final suspension takes effect, the licensee may petition for a discretionary civil-penalty alternative equal to 100% of gross revenue during the suspension period, subject to statutory findings. The STR article does not specify a complete license-decision appeal filing procedure; confirm that route and any judicial deadline separately. Late City taxes incur the greater of $15 or 10%, plus 1% monthly interest; fraudulent deficiency can add 50%, with further collection charges. Tax-assessment/refund hearings generally must be requested within 30 days of mailed notice; a subsequent hearing determination has a separate 30-day appeal route under §§22-111/112, with district-court bond/deposit requirements. These tax deadlines are not STR-license appeal deadlines. ## Unresolved research items - The live Licensing page and 2026 fee schedule state a $350 STR fee; an example payment screenshot in the August 2026 guide shows $300 without explaining its age or applicability. It is not evidence of a separate current fee. Confirm the live portal charge; costs remain null. The January 2025 $315 schedule is historical, not an additional current charge. - Whether Airbnb/VRBO also collect and remit the 2.9% state sales tax, 1.0% Routt County sales tax, or the 2.0% Local Marketing District tax for Steamboat Springs bookings specifically was not confirmed against an official source; those three taxes are recorded with collectedByPlatform: null. - Which specific properties/parcels fall within the Local Marketing District (LMD) boundary, making the additional 2.0% LMD accommodations tax applicable, was not determined from an official source fetched during this session -- the tax PDFs state it applies 'if applicable' and direct hosts to contact the city's sales tax department to confirm. - The geographic boundaries of STR Overlay Zones A, B, and C (which neighborhoods/parcels fall in each zone) were not independently verified against the Official Zone Map or the Community Development Code overlay chapter (Chapter 26) during this session -- library.municode.com's Chapter 26 overlay-zone node could not be located by node ID, and the city's CDC Overlay Zone Amendment PDF (Ordinance No. 2888, steamboatsprings.net/DocumentCenter/View/28264) could not be parsed as text via the tools available. This profile relies on the zone caps, rules, and city-published Zone A/B/C = Green/Yellow/Red naming (per the FAQ page) rather than the underlying map geometry. - Legacy VHR status is an eligibility path, not a substitute for annual Chapter 12 licensing. The March 2023 FAQ says the license replaced the VHR permit and must be renewed even when not renting to preserve that option; current §12-576(f) requires an active VHR permit as of June 15, 2022. The individual legacy permit, current CDC conditions and property-specific continuity still require review. - No current official source reviewed established an STR-specific liability-insurance requirement. - A comprehensive current litigation search was not completed, so the absence of pending litigation is not asserted. - Lease, HOA, covenant, and other private restrictions require property-specific review. - A comprehensive current Colorado state-preemption analysis was not completed; the legislative overview alone does not establish the absence of all statewide constraints. - The published municipal code is codified only through Ordinance 3049 (March 17, 2026); later adopted or proposed STR amendments were not exhaustively checked against all council records through September 29, 2026. - The STR article provides remedial hearings and City Council review but a complete current filing route/deadline for challenging a license decision was not established. Do not reuse the separate tax-appeal deadlines. - April 2025 sales-tax guidance says $50, while the current 2026 financial fee table expressly lists $0 and no annual sales-tax license renewal. The profile uses the dated current schedule and discloses the older instruction; confirm any contrary portal charge. - Current Colorado tax-license exemptions, state/county/LMD exemption documentation and filing details were not independently established from a current Department of Revenue guide; the City sheets establish listed rates, not every state-administered obligation. - The Licensing page states a general annual STR fee, without an independently confirmed Hosted/Temporary per-type breakout; the profile does not assume three verified identical fee amounts. ## Sources - Municipal Code Chapter22 ArticleIII Division7 - Short-Term Rental Tax (official, accessed 2026-09-29): https://library.municode.com/co/steamboat_springs/codes/code_of_ordinances?nodeId=PTIISTSPREMUCO_CH22TA_ARTIIISAUSACTA_DIV7SHRMRETA - Steamboat Springs Chapter 12 Article IX — STR licensing (Supplement 57, through Ordinance 3049, March 17, 2026) (official, accessed 2026-09-29): https://library.municode.com/co/steamboat_springs/codes/code_of_ordinances?nodeId=PTIISTSPREMUCO_CH12LIPEMIBURE_ARTIXSHRMRELI_DIV1GE - Steamboat Springs Code of Ordinances, Chapter 12, Article IX, Division 2 - License (official, accessed 2026-09-29): https://library.municode.com/co/steamboat_springs/codes/code_of_ordinances?nodeId=PTIISTSPREMUCO_CH12LIPEMIBURE_ARTIXSHRMRELI_DIV2LI - Licensing | Steamboat Springs, CO - Official Website (official, accessed 2026-09-29): https://www.steamboatsprings.net/1360/Licensing - Rules and Regulations | Steamboat Springs, CO - Official Website (official, accessed 2026-09-29): https://www.steamboatsprings.net/1361/Rules-and-Regulations - STR Vacation Home Rental (VHR) Permits and Legal Nonconforming Registration | Steamboat Springs, CO - Official Website (official, accessed 2026-09-29): https://steamboatsprings.net/1328/Legal-Nonconforming-Registration - Frequently Asked Questions | Steamboat Springs, CO - Official Website (STR) (official, accessed 2026-09-29): https://www.steamboatsprings.net/1362/Frequently-Asked-Questions - Municipal Tax | Steamboat Springs, CO - Official Website (official, accessed 2026-09-29): https://www.steamboatsprings.net/119/Municipal-Tax - City STR License Application Guide (updated August 6, 2026) (official, accessed 2026-09-29): https://www.steamboatsprings.net/DocumentCenter/View/42411 - City STR Lotteries (official, accessed 2026-09-29): https://www.steamboatsprings.net/1396/STR-Lotteries - City of Steamboat Springs 2026 Consolidated Fees (official, accessed 2026-09-29): https://www.steamboatsprings.net/DocumentCenter/View/41770/2026-Consolidated-Fees - Colorado General Assembly - Short-Term Rentals publication (official, accessed 2026-09-29): https://content.leg.colorado.gov/publications/short-term-rentals - Short-term rental regulations in Steamboat officially approved (2022 overlay zone/licensing adoption) (news, accessed 2026-07-18): https://www.steamboatpilot.com/news/short-term-rental-regulations-in-steamboat-officially-approved/ - After public pleas, council offers some STR owners 60-day licensing grace period (Ordinance No. 3024 background) (news, accessed 2026-07-18): https://www.steamboatpilot.com/news/after-public-pleas-council-offers-some-str-owners-60-day-licensing-grace-period - City of Steamboat Springs secures new tax agreement with Airbnb (2016 platform tax-collection background) (news, accessed 2026-07-18): https://www.steamboatpilot.com/news/city-of-steamboat-springs-secures-new-tax-agreement-with-airbnb/ - STR Self-Inspection Checklist and Affidavit (official, accessed 2026-09-29): https://www.steamboatsprings.net/DocumentCenter/View/40786 - STR License Renewal Guide (updated June 25, 2025) (official, accessed 2026-09-29): https://www.steamboatsprings.net/DocumentCenter/View/40744 - 2026 Notice of Short-Term Rental Rules (official, accessed 2026-09-29): https://www.steamboatsprings.net/DocumentCenter/View/41834/2026-STR-Rules-Notice-fillable-remediated?bidId= - 2023 STR FAQ (historical VHR transition only; other provisions may be superseded) (official, accessed 2026-09-29): https://www.steamboatsprings.net/DocumentCenter/View/28338 - Colorado Legislative Council January 2026 STR Regulation issue brief (official, accessed 2026-09-29): https://content.leg.colorado.gov/sites/default/files/r25-881-shortterm-rentals-accessible.pdf - General Sales Tax Information, revised April 2025 (official, accessed 2026-09-29): https://steamboatsprings.net/DocumentCenter/View/40617 - Accommodations Tax Information, revised April 2025 (official, accessed 2026-09-29): https://steamboatsprings.net/DocumentCenter/View/40615 - January 2025 planning fee schedule (historical; replaced by 2026 schedule) (official, accessed 2026-09-29): https://www.steamboatsprings.net/DocumentCenter/View/35903 - Steamboat Springs Chapter 22 Article III — tax licensing, records, marketplace duties and appeals (relevant sections) (official, accessed 2026-09-29): https://library.municode.com/co/steamboat_springs/codes/code_of_ordinances?nodeId=PTIISTSPREMUCO_CH22TA_ARTIIISAUSACTA --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Portland, OR - Status: **HEAVILY REGULATED** - Last checked: 2026-09-22 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/portland-or/ ## Summary Under Portland's accessory-rental rules, an accessory short-term rental is a rental for fewer than 30 consecutive days and requires a long-term resident who occupies the dwelling at least 270 days each year. Type A permits cover no more than two bedrooms and five overnight guests; Type B conditional uses cover three to five bedrooms. The resident may be absent while guests stay for no more than 95 days per year. Commercial transient-lodging situations can follow different zoning rules, so the City is heavily regulated rather than categorically banned. City lodging tax is 6%, Multnomah County tax is 5.5% where applicable, the Portland Tourism Improvement District assessment is 3%, and Portland imposes a $4 nightly short-term-rental fee; Oregon lodging tax is 1.5% for stays ending through 2026, rising to 2.75% for stays ending January 1, 2027 or later. Approved occupancy and the applicable regulatory route depend on the property. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: none verified - Rules apply to stays under: 30 days Notes: The accessory-rental route requires a resident (owner or long-term renter) for 270 days/year, with guest stays during up to 95 days of absence. Renting an otherwise vacant residential unit year-round is not allowed under that route. On ADU sites the resident may occupy either dwelling; approved bedrooms may be in the other unit or a legal detached structure. Type A allows two rented bedrooms sitewide and five guests. The City describes Type B as up to five bedrooms/10 guests, but the code leaves resident-plus-guest limits to conditional-use approval. No single guest or primary-residence scalar covers every lodging category. Section 33.207.030 also allows Retail Sales and Service classification where zoning permits: an option in multi-dwelling/campus zones and for Type A in commercial/mixed-use, employment and industrial zones; three-plus-bedroom rentals in the latter zones use the commercial classification. Parcel-specific commercial eligibility remains unverified. Multi-dwelling structures, triplexes, fourplexes and cottage clusters are capped at one ASTR unit or 25% of units, whichever is greater. ## Requirements ### Type A Accessory Short-Term Rental (ASTR) Permit (permit) - Authority: City of Portland, Portland Permitting & Development (PP&D) - Cost: $504 per two-year validation/permit cycle; $186 delinquent renewal; applicable reinspection $504 (July 10, 2026 schedule) - Renewal: Every two years; renewal opens 60 days before expiry and requires renewed neighborhood notice - Official source: https://www.portland.gov/code/33/200s/207 - Notes: For renting up to 2 bedrooms to a maximum of 5 overnight guests; requires the resident to occupy the dwelling at least 270 days/year, mail/deliver a neighbor and neighborhood-association notification letter, and submit resident ID (Oregon driver's license/ID) and property-owner information to PP&D (PCC 33.207.040). A revoked Type A permit cannot be reissued for the dwelling for 2 years (PCC 33.207.040.D). Display the permit in the unit and its number in every listing. A new application is required if the resident is the permit holder and changes, if all owners change, or if bedrooms change outside renewal. The renewal guide allows written updates for resident changes under an owner/operator permit holder and partial ownership changes retaining an original owner. Fees are nonrefundable, including denial. ### Type B Accessory Short-Term Rental Conditional Use Review (permit) - Authority: City of Portland, Portland Permitting & Development, Planning and Zoning Division - Cost: $10,686 Type II; $26,898 Type III existing or $36,126 Type III new; additional applicable reviews/inspections (July 10, 2026) - Renewal: No renewal required; approval is transferable with sale of the house, but is lost if ASTR operation stops for more than 3 consecutive years - Official source: https://www.portland.gov/ppd/astr-permits/3-5-bedrooms-type-b-conditional-uses - Notes: For renting 3-5 bedrooms; same at least 270 day residency rule as Type A (PCC 33.207.050.A.1). Processed as a Type II land-use review, or Type III if the operator proposes commercial meetings/events (up to 24 per year may be approved outside single-dwelling zones where the Type B route is available). The schedule adds $4,257 if PBOT engineering review is required; the listed review totals are not an all-in project quote. Submit plans, a project description, approval-criteria narrative and house rules; approval must be recorded and all conditions satisfied. Renewal/lapse terms are described on the City's permit-maintenance page. ### Bedroom Safety Standards (smoke/CO detectors, sleeping-room code compliance) (inspection) - Authority: City of Portland, Portland Permitting & Development - Cost: $309 Type B inspection verification for one-/two-dwelling structures; other inspection charges depend on category - Renewal: Verified by PP&D for each bedroom at permit issuance (PCC 33.207.040.B.4 / .050.B.4) - Official source: https://www.portland.gov/code/33/200s/207 - Notes: Every rented bedroom must have met sleeping-room building-code requirements when created (exempt for bedrooms in multi-dwelling structures and triplexes), have a smoke detector interconnected with one in an adjacent hallway, and be on a floor with a functioning carbon monoxide alarm if the unit has a CO source. Certain older apartment buildings covered by the 1970 Uniform Building Code Chapter 13 are ineligible unless the Fire Marshal determines exitways are sprinkler-protected. Hazards found during inspection must be corrected before guests are admitted. The City webpage describes CO alarms more broadly than the code's no-CO-source exception; confirm applicability with the inspector. ### Transient Lodgings Tax Registration / Certificate of Authority (registration) - Authority: City of Portland Revenue Division - Cost: not verified - Renewal: Register within 15 calendar days of commencing business; the nontransferable Certificate of Authority must be returned on cessation, sale or transfer of the business at its listed location - Official source: https://www.portland.gov/code/6/04/060 - Notes: Required of every ASTR operator even if all bookings run through a platform that remits tax directly; the certificate must be prominently displayed. For online rent transactions, guests must also be able to view it through a link during payment. Hosts normally file quarterly by the next month's last day unless directed monthly; listed-platform-only bookings have the City's stated filing exception. Closing or stopping all advertising/rentals requires notice to Revenue. ### Portland and Multnomah County business tax registration and annual return (registration) - Authority: City of Portland Revenue Division - Cost: not verified - Renewal: Register within 60 days; annual return/payment generally with federal/state returns (usually April 15); exemption claims still require supporting returns - Official source: https://www.portland.gov/revenue/business-tax - Notes: Rental of residential real property is business activity. For tax year 2026, the City gross-receipts exemption is under $75,000 from all business activity; the City's nonexempt rate is 2.6% of adjusted net income. The County gross-receipts exemption is under $100,000; individuals whose only business is renting fewer than 10 residential dwelling units also have a County exemption. Applicability and tax due therefore depend on the host's total receipts, entity, unit count, deductions, and apportionment. The City gross-receipts threshold rises to $100,000 in 2027. Metro's separate 1% business income tax applies to nonexempt businesses operating within Metro with worldwide gross receipts over $5 million; sole proprietors and disregarded entities subject to Metro personal income tax are exempt from that business tax. Metro-exempt businesses need not file a Metro business return. Personal income taxes need separate review. Residential-rental registration is a separate program for qualifying units rented or offered for more than 30 consecutive days and subject to Oregon's Residential Landlord and Tenant Act; it is not an automatic fee on every short-term rental. ### Operating records and rental restrictions (other) - Authority: Portland Permitting & Development - Cost: not verified - Renewal: Maintain records; provide requested platform transaction data within 30 days - Official source: https://www.portland.gov/sites/default/files/code/207-accessory-short-term-rentals_3.pdf - Notes: Keep guest names, home addresses, phone numbers, stay dates and headcount. Advertising cannot imply capacity above approval. Type A prohibits commercial meetings and nonresident employees, except ordinary hired maintenance/cleaning. Type B may allow employees and, outside single-dwelling zones, up to 24 approved commercial meetings annually with attendance/date logs; residential appearance and future residential use must be preserved. Both types prohibit Type B home occupations. Tenants may be asked for the owner's written permission. For declared condominiums the City requires the owner's signature, not an HOA signature; private lease terms and association restrictions still apply and need separate review. ### Oregon lodging tax account and quarterly returns (registration) - Authority: Oregon Department of Revenue - Cost: not verified - Renewal: Quarterly; due the following month's last day, extended to the next business day for weekends/holidays - Official source: https://www.oregon.gov/dor/programs/businesses/pages/lodging.aspx - Notes: The party collecting lodging payment must collect/remit tax and file. Register through Revenue Online; filers must submit zero returns when applicable. DOR separately says no return is needed when all bookings are handled by an intermediary and the host will not handle bookings in the foreseeable future. Mandatory service charges are taxable. State exemptions include 30 consecutive days at the same facility and qualifying federal business travel. The fewer-than-30-rental-days annual facility exemption is unavailable for intermediary rentals. Local exemptions and returns are separate. ### Building approval for transient lodging (permit) - Authority: Portland Permitting & Development - Cost: not verified - Official source: https://www.portland.gov/code/24/31 - Notes: Chapter 24.31 requires building approval to establish transient lodging and preserves separate zoning requirements. ENB 13.03 sets additional safety standards for qualifying low-rise townhouses and detached one-/two-family structures. Its scope excludes Chapter 33.207 ASTRs in the same structure as the permanent resident and qualifying detached owner-occupied lodging houses; other structures follow the Oregon Structural Specialty Code. Covered work generally requires sprinklers, with detailed conversion exceptions, plus emergency escape, door/landing, fire-separation, ceiling-height, smoke-alarm and CO requirements. A resident elsewhere on an ADU site does not establish the same-structure exception. Confirm the applicable construction route before relying on ASTR bedroom inspection alone; costs and property-specific work are not established here. ## Taxes - **Portland Transient Lodgings Tax**: 6% (5% General Fund + 1% Travel Portland/tourism promotion) — applies to Taxable lodging within Portland, including 30-day stays unless another exemption applies. Stays over 30 successive days and calendar-month arrangements qualify for the code's exemption; eligible extended stays receive refund/credit for earlier taxed nights.; platform collects: not verified. Source: https://www.portland.gov/code/6/04 - **Multnomah County Transient Lodging Tax**: 5.5% — applies to Applicable taxable lodging in the Multnomah County portion of Portland; city and county taxes are remitted to Portland. County guidance exempts stays over 30 successive days or paid monthly; do not equate this with the state's 30-day threshold.; platform collects: not verified. Source: https://multco.us/info/multnomah-county-transient-lodging-tax - **Oregon State Transient Lodging Tax**: 1.5% for stays ending on or before December 31, 2026; 2.75% for stays ending January 1, 2027 or later — applies to Taxable Oregon accommodation and mandatory service charges. A stay reaching 30 consecutive days is wholly exempt. The increased rate applies to the entire qualifying stay, including prepaid bookings, based on checkout date; the additional 1.25% must be identified as a nature conservation fee.; platform collects: not verified. Source: https://www.oregon.gov/dor/programs/businesses/pages/lodging.aspx - **Portland Tourism Improvement District (TID) Assessment**: 3% — applies to Assessable lodging rents under Chapter 6.05, including the broad booking-agent definition and its specified exemptions. The 3% rate applies to stays after June 30, 2021, not merely reservations made after that date. Passing it to guests requires a separate Portland Tourism Assessment line.; platform collects: not verified. Source: https://www.portland.gov/code/6/05 - **Portland Housing and Homelessness Fee (Nightly Fee on Short-Term Rentals)**: $4 per night per booking — applies to Each Portland STR occupancy of 1–30 nights; if it exceeds 30 continuous days, no nightly fee is due for any night and amounts collected must be refunded. Hotel rooms are excluded. Passing the fee to guests requires separately identifying the Portland Housing and Homelessness Fee.; platform collects: not verified. Source: https://www.portland.gov/code/6/09/020 - **City of Portland Business License Tax**: 2.6% of adjusted net income when not exempt — applies to Business activity in Portland, including residential-property rental; 2026 gross-receipts exemption applies below $75,000 from all business activity; platform collects: not verified. Source: https://www.portland.gov/revenue/business-tax - **Multnomah County Business Income Tax**: 2% of net business income when not exempt — applies to Business activity in Multnomah County; exemptions include gross receipts below $100,000 and qualifying individuals whose only business is renting fewer than 10 residential units; platform collects: not verified. Source: https://www.portland.gov/revenue/business-tax ## Enforcement - Penalties: The July 10, 2026 schedule sets ASTR citation tiers of $1,829, $5,475 and $9,122, with $9,122 for each additional offense. The City describes stacking up to five violation types ($34,670 at these tiers); older reports use earlier totals. ENB-13.01 permits separate daily violations and other remedies, including revocation. Pay within 15 calendar days of the citation or final review/hearing decision; otherwise fines double, become a property lien and incur an additional 10% lien charge. Request administrative review in writing within 15 calendar days of the citation, with the review fee; a further Code Hearings Office appeal is available. Separately, PCC 6.04.080.G sets $1,000 per transaction/fee violation per day for registry restrictions under 6.04.040.C/D. Lodging-tax delinquency begins at 10%, with further 15% continued-delinquency and 25% fraud penalties on the applicable accumulated balance, plus monthly compounded 1% interest. - Platform liability: Booking agents and online travel companies must register with the Revenue Division and file monthly transient-lodgings tax and fee reports. Portland's current Revenue page specifically lists Airbnb, TripAdvisor, FlipKey, Vacasa, MisterBNB, Vrbo/HomeAway, and Loftium as booking agents that collect and remit transient-lodgings taxes; its booking-agent table marks only Airbnb as a 100% TID remitter, but the accompanying TID instructions concern hotel/motel bookings and must not be treated as proof of each platform's STR treatment. For reservations made exclusively through listed platforms, the host must register but need not file separate transient-lodgings reports; direct bookings and unlisted platforms leave filing and remittance with the host. Because collection status varies by platform and component, the tax-row collectedByPlatform scalars remain null. PCC 6.04.040.C/D restrict bookings, rent and ancillary-service fees for unregistered rentals, with a qualifying pass-through data-sharing agreement exception. Violations—not ordinary late tax payment—carry $1,000 per transaction/fee violation per day under 6.04.080.G. - Notes: The March 2026 Ombudsman report recommended warnings, reduced first-time fines and broader rule changes. Those recommendations are not themselves enacted rules; their later disposition remains unverified. Commercial Retail Sales and Service rentals also fall under ENB-13.01 and cannot operate before final use/occupancy inspection approval. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - The March 4, 2026 Ombudsman report recommended a first-time warning, a lower first-time fine cap, proactive enforcement, reconsidered permit pricing and a hard 95-day booking cap even when the resident is present. These were recommendations, not adopted regulations in that report; subsequent disposition remains unverified. (Proposed, 2026-03-04) — https://www.portland.gov/auditor/ombudsman/news/2026/3/4/accessory-short-term-rentals-changes-city-rules-and-enforcement - Oregon DOR announces lodging tax of 2.75% for stays ending January 1, 2027 or later (up from 1.5%). It applies to the entire stay even when booked/prepaid earlier; the additional 1.25% must be labeled a nature conservation fee. (Passed, not yet effective, 2027-01-01) — https://www.oregon.gov/dor/programs/businesses/pages/lodging.aspx ## Unresolved research items - Commercial lodging is a separate approval route, not a waiver of zoning or building requirements. Section 33.207.030 makes Retail Sales and Service classification mandatory for rentals of three or more bedrooms in commercial/mixed-use, employment and industrial zones; Type B conditional use is unavailable there. Confirm parcel-specific use, change-of-use and final inspection approvals. - No current official source reviewed established an ASTR-specific liability-insurance mandate. - A comprehensive Oregon state-preemption and current Portland ASTR litigation search was not completed. - Portland lists actual transient-lodgings remitters and a reporting exception for STR hosts using only listed platforms. Its separate 100%-TID tables discuss hotel/motel bookings; do not generalize those rows to every STR booking. All collectedByPlatform scalars remain null pending platform- and component-specific confirmation. - The unhosted and primary-residence fields must account for 95-day resident absences, ADUs and distinct commercial lodging routes; parcel-specific commercial approvals remain unverified. Guest counts depend on permit category and approval, so max_guests is null. - Confirm City/County tax boundaries for the address, and applicability of Metro income taxes, residential rental registration, minimum business taxes and other business surcharges; these are not a flat lodging-tax total. - City guest-limit/CO-alarm guidance differs in specificity from the code: Type B headcount is fixed through conditional-use review, and code exempts CO alarms where no CO source exists. Confirm approved capacity and inspection conditions. - The Ombudsman's March 2026 proposals are not enactments; their later disposition and any subsequent code/rule changes remain unverified. - Fee schedules establish listed review and inspection charges, not an all-in property quote; confirm review classification, additional bureau work and any later schedule change. - Chapter 24.31 and ENB 13.03 may impose building-permit and additional fire/life-safety requirements, especially where the permanent resident occupies a different structure. Confirm classification, conversion exceptions, construction scope and fees with PP&D; ASTR zoning approval alone does not settle these questions. ## Sources - Portland City Code 33.207, Accessory Short-Term Rentals (official, accessed 2026-09-21): https://www.portland.gov/code/33/200s/207 - Portland City Code 33.207, Accessory Short-Term Rentals (full-text PDF) (official, accessed 2026-09-21): https://www.portland.gov/sites/default/files/code/207-accessory-short-term-rentals_3.pdf - Accessory Short-Term Rental Permits (ASTR) - Read Before You Apply (official, accessed 2026-09-22): https://www.portland.gov/bds/astr-permits/before-you-apply - Accessory Short-Term Rental (ASTR) Permits - overview (official, accessed 2026-07-18): https://www.portland.gov/ppd/astr-permits - ASTR Type A Permits - 1-2 Bedrooms (official, accessed 2026-09-21): https://www.portland.gov/ppd/astr-permits/1-2-bedrooms-type-permits - ASTR Type B Conditional Uses - 3-5 Bedrooms (official, accessed 2026-07-18): https://portland.gov/bds/astr-permits/3-5-bedrooms-type-b-permits - Maintaining Accessory Short-Term Rental Permits and Conditional Uses (official, accessed 2026-09-21): https://www.portland.gov/ppd/astr-permits/maintain-astr-permits-and-conditional-uses - ENB-13.01 - Accessory Short-Term Rental (ASTR) Enforcement (policy page) (official, accessed 2026-07-18): https://www.portland.gov/policies/environment-built/permitting-development-administrative-policies-procedures/enb-1301 - ENB-13.01 - Accessory Short-Term Rental (ASTR) Enforcement (full-text administrative rule PDF, amended 2024-11-07) (official, accessed 2026-09-21): https://www.portland.gov/ppd/documents/enb-1301-accessory-short-term-rental-astr-enforcement-full-text-policy/download - Portland Permitting & Development Enforcement Fee and Penalty Schedule, effective 2026-07-10 (official, accessed 2026-09-21): https://www.portland.gov/ppd/documents/enforcement-fee-and-penalty-fee-schedule-city-portland-effective-july-10-2026/download - Land Use Services Fee Schedule, City of Portland, effective 2026-07-10 (official, accessed 2026-09-21): https://www.portland.gov/ppd/documents/land-use-services-fee-schedule-city-portland-effective-july-10-2026/download - Fee Schedules: Building Permit Costs, Trade Permit Costs and Other PP&D Fees (official, accessed 2026-07-18): https://www.portland.gov/ppd/current-fee-schedules - Transient Lodgings Filing and Payment Information (official, accessed 2026-09-22): https://www.portland.gov/revenue/transient-lodgings-tax - Portland City Code Chapter 6.04, Transient Lodgings Tax (official, accessed 2026-07-18): https://www.portland.gov/code/6/04 - Portland City Code 6.04.060, Registration of Operator; Form and Contents; Certification of Authority (official, accessed 2026-09-22): https://www.portland.gov/code/6/04/060 - Portland Charter Section 7-113, Transient Lodgings Tax (official, accessed 2026-07-18): https://www.portland.gov/charter/7/1/113 - Portland City Code Chapter 6.05, Tourism Improvement District (official, accessed 2026-09-21): https://www.portland.gov/code/6/05 - Portland City Code 6.09.020, Fee Imposed (Nightly Fee on Short-Term Rentals) (official, accessed 2026-09-21): https://www.portland.gov/code/6/09/020 - Transient Lodgings Tax & PTID Assessment Quarterly Report - Short Term Rental Only (Form TLQR STR, Rev. 09/29/2025) (official, accessed 2026-07-18): https://www.portland.gov/revenue/documents/short-term-rental-quarterly-report-updated-tid-fill-print/download - Transient Lodgings Tax (TLT) - Online Travel Companies collection status (official, accessed 2026-09-12): https://www.portland.gov/revenue/tlt - File your Short Term Rental Transient Lodgings Report (official, accessed 2026-07-18): https://www.portland.gov/revenue/file-str - Transient Lodgings Tax Policies (official, accessed 2026-07-18): https://www.portland.gov/revenue/transient-lodgings-tax-policies - Multnomah County Transient Lodging Tax (official, accessed 2026-09-12): https://multco.us/info/multnomah-county-transient-lodging-tax - Oregon Department of Revenue, Transient Lodging Tax (official, accessed 2026-09-22): https://www.oregon.gov/dor/programs/businesses/pages/lodging.aspx - Portland Business Tax Filing and Payment Information (official, accessed 2026-09-22): https://www.portland.gov/revenue/business-tax - Portland City Code Chapter 7.02, Business License Law (official, accessed 2026-09-21): https://www.portland.gov/code/7/02 - Oregon Legislature, HB 2977 (2025 Regular Session) overview (official, accessed 2026-07-18): https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2977 - City Updates Citation Procedure and Short-Term Rental Fees (press release, 2025-05-27) (official, accessed 2026-07-18): https://www.portland.gov/community-economic-dev/news/2025/5/27/city-updates-citation-procedure-and-short-term-rental-fees - Accessory Short-Term Rentals: Changes in City rules and enforcement methods needed to increase equity and effectiveness (City Ombudsman report, 2026-03-04) (official, accessed 2026-09-21): https://www.portland.gov/auditor/ombudsman/news/2026/3/4/accessory-short-term-rentals-changes-city-rules-and-enforcement - Portland's hefty fines harm short-term rental operators, report finds (news, accessed 2026-07-18): https://www.opb.org/article/2026/03/04/portland-fines-short-term-rental-operators-report/ - Portland6.04.040 booking and operator duties (official, accessed 2026-09-21): https://www.portland.gov/code/6/04/040 - Portland6.04.080 tax penalties (official, accessed 2026-09-21): https://www.portland.gov/code/6/04/080 - Portland6.04.050 exemptions (official, accessed 2026-09-21): https://www.portland.gov/code/6/04/050 - Portland Type A renewal and permit changes (official, accessed 2026-09-21): https://www.portland.gov/ppd/astr-permits/renew-your-astr-type-permit - Portland Type B conditional-use process (official, accessed 2026-09-22): https://www.portland.gov/ppd/astr-permits/3-5-bedrooms-type-b-conditional-uses - Portland business-license definitions: residential rental unit (official, accessed 2026-09-22): https://www.portland.gov/code/7/02/100 - Portland Chapter 24.31: transient lodging building requirements (official, accessed 2026-09-22): https://www.portland.gov/code/24/31 - ENB 13.03: transient lodging facilities, permanent rule (official, accessed 2026-09-22): https://www.portland.gov/ppd/documents/enb-1303-transient-lodging-facilities-full-text-policy/download --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Atlanta, GA - Status: **REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/atlanta-ga/ ## Summary Atlanta regulates short-term rentals (stays of 30 consecutive days or less) under the City of Atlanta Short-Term Rental Ordinance, 20-O-1656 (adopted March 15, 2021; effective September 1, 2021; licensing enforcement began March 5, 2023 after two earlier delays). A short-term rental owner or long-term tenant must first register their primary residence and may add one additional dwelling unit to the same license -- no more than two properties per person under current law -- by paying a non-refundable $150/year application fee to the Department of City Planning, notifying adjacent property owners by certified mail, posting written rules, and naming a 24/7-available STR agent; the host does not have to be present during a stay. Maximum occupancy is capped at two adults per bedroom rather than a flat guest number. Guests pay an 8% City of Atlanta hotel-motel occupancy tax on the total charge for the rental, plus Georgia's $5-per-night state hotel-motel fee (waived after 30 consecutive nights) and roughly 8.9% combined Georgia state/Fulton County sales tax; Airbnb and Vrbo, as marketplace facilitators/innkeepers, collect and remit the state fee and sales tax automatically. Operating without a license triggers citations and a mandatory one-year ban on applying for that property; a licensed property that accumulates three violations loses its license and can't reapply for 12 months, with fully adjudicated violations carrying a $500 penalty each. As of July 2026, two citywide bills remain stalled in council committee that would raise the fee to $250, add a $500,000 insurance requirement, and (in a separate, newer bill) create a City Office of Short-Term Rentals with platform permitting, a 275-day owner-occupancy test, and a 90-night annual cap on unhosted rentals -- none of this is current law yet. ## At a glance - Unhosted whole-home rental: Yes - Hosted rental (host present): Yes - Primary residence required: Yes - Guest cap: none verified - Rules apply to stays under: 31 days Notes: A short-term rental license (STRL) may be obtained by the owner or long-term tenant of a primary residence, and may cover one additional (non-primary) dwelling unit on the same license -- Sec. 20-1004(d) of Ordinance 20-O-1656. The owner/tenant does not need to be physically present during a guest's stay; the requirement is that they hold a primary residence in the city, not that they host in person. Nothing in the ordinance sets a single numeric guest cap -- Sec. 20-1005(b)(1)(b) instead limits occupancy to two adults per bedroom. 'Short-term rental' is defined (Sec. 20-1003) as a dwelling unit provided for lodging not to exceed 30 consecutive days, so stays of 31+ consecutive days fall outside the ordinance and the related state $5/night fee. ## Requirements ### Short-Term Rental License (STRL) (license) - Authority: City of Atlanta Department of City Planning - Cost: $150/year - Renewal: Annual; STRL is valid 12 months from issuance, email reminder sent 30 days before expiration, renewal via affidavit - Official source: https://www.atlantaga.gov/government/departments/city-planning/ordinances-regulations/short-term-rental - Notes: Non-refundable $150 application fee under Sec. 20-1005(a) of Ordinance 20-O-1656. Covers a primary residence and, optionally, one additional dwelling unit per owner/long-term tenant (Sec. 20-1004(d)) -- no more than 2 properties per person under current law. Requires certified-mail notice to adjacent property owners, posted written rules (noise, occupancy, eviction/fine acknowledgement), and a designated STR agent available 24/7. Processing takes up to 10 business days per the city's FAQ. Direct fetch of this page returned HTTP 403 in this session; content verified via a Wayback Machine capture dated 2026-06-11, and the underlying ordinance PDF (id=53344) was likewise retrieved via a Wayback capture of the same atlantaga.gov URL after a direct-fetch 403. ## Taxes - **City of Atlanta Hotel-Motel Occupancy Tax**: 8% — applies to Total charge for furnishing a short-term rental (per Sec. 20-1010 of Ordinance 20-O-1656, citing O.C.G.A. Section 48-13-51(a)(5) and (b)(7)(a)); platform collects: not verified. Source: https://www.atlantaga.gov/home/showdocument?id=53344&t=637732653252142114 - **Georgia State Hotel-Motel Fee**: $5.00 per night — applies to Each night of a taxable lodging stay, including short-term rentals booked through a marketplace innkeeper; the fee stops being collected once a guest's stay reaches 31 consecutive nights (extended-stay exemption); platform collects: yes. Source: https://dor.georgia.gov/state-hotel-motel-faq - **Georgia State and Local Sales Tax (Fulton County / Atlanta)**: 8.9% combined (4% state + local Fulton County/Atlanta components, effective January 1, 2026 rate chart) — applies to Short-term rental listing price and mandatory fees (e.g., cleaning fees); marketplace facilitators with over $100,000 in annual Georgia sales (which covers Airbnb/Vrbo) must collect and remit on behalf of hosts; platform collects: yes. Source: https://dor.georgia.gov/document/document/general-rate-chart-effective-january-1-2026-through-march-31-2026/download ## Enforcement - Penalties: Operating a short-term rental without an STRL is unlawful; the city's official FAQ states this results in enforcement action, including citations, and a mandatory one-year waiting period before any STRL application will be accepted or considered for that property. For licensed properties, once a short-term rental agent/property has accumulated three violations, the city revokes any pending licenses and rejects all applications for that property for 12 consecutive months; fully adjudicated violations carry a $500 penalty per violation (Sec. 20-1008(c), Ordinance 20-O-1656). Separately, the ordinance provides that any person violating the Code generally 'shall be punished as provided by Section 1-8' of the Atlanta Code, with each day of a continuing violation treated as a separate offense -- the exact fine/imprisonment range under Section 1-8 could not be independently confirmed against a bot-wall-free official source this session (see needs_review). - Platform liability: Current law (Ordinance 20-O-1656, Sec. 20-1008(f)) requires an STRL holder to ensure that any online platform used to advertise their rental (i) provides a phone line/website for neighbors to submit complaints, (ii) helps educate STR agents about the ordinance, and (iii) meets with the Department of City Planning within the ordinance's first year to discuss implementation. It does not currently impose direct permitting, listing-verification, insurance, or fine obligations on booking platforms themselves -- a pending bill (Ordinance 26-O-1084, still held in committee as of July 6, 2026) would add those platform-side obligations; see pending_changes. - Notes: Licensing enforcement began March 5, 2023, after the city twice extended the original enforcement date (first from spring 2022 to June 1, 2022, then to September 6, 2022, and finally to March 5, 2023) via Ordinance 22-O-1241 and subsequent administrative extensions. The Atlanta Police Department enforces violations at properties with an active STRL; Zoning Enforcement (Dept. of City Planning) enforces against unlicensed properties. Complaints are submitted to STR@atlantaga.gov or CodeBustersDCP@atlantaga.gov, which assigns a case number for investigation. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - Ordinance 26-O-1084 (Councilmember Byron D. Amos) would create an Office of Short-Term Rentals within the Department of City Planning, establish a citywide STR registry, restrict STR eligibility to a 'permanent resident' (defined as occupying the unit at least 275 days per calendar year), cap unhosted rentals at 90 nights per calendar year, and require booking platforms to hold a City STR Platform Permit, re-verify every listing at least every 30 days through a City-run Electronic Verification System, carry at least $1,000,000 in commercial general liability insurance naming the City as additional insured, file monthly listing/tax reports, and pay civil fines of $1,000 per unverified/illegal listing per day. (Proposed, 2026-01-20 introduced; referred to Community Development/Human Services Committee same day; held in committee 2026-01-27 (5-0) and again as of 2026-07-06) — https://atlantacityga.iqm2.com/Citizens/Detail_LegiFile.aspx?ID=39598 - Ordinance 24-O-1687 (Councilmember Byron D. Amos) would raise the STRL application fee from $150 to $250, add a requirement for at least $500,000 in liability insurance and a City of Atlanta Occupational Tax Certificate, create a new multi-family-complex STR license tier (capped at 10% of a building's units), impose a 1,000-foot spacing rule between licensed single-family/two-family STRs, require the designated STR agent to reside in one of 12 listed metro-Atlanta counties, and remove the current 2-property-per-person cap so a licensee could hold an unlimited number of STR licenses. (Proposed, Last committee action: held 2024-12-10 by committee for additional information and further review; current status beyond that date not confirmed) — https://atlantacityga.iqm2.com/Citizens/FileOpen.aspx?Type=30&ID=420379&MeetingID=4068 - Atlanta City Council took several neighborhood-specific short-term-rental actions in 2025: news outlets reported passage of an ordinance banning new STR licenses in the Home Park neighborhood near Georgia Tech (~August 18, 2025, with existing licensed STRs grandfathered), while a similar ban proposed for parts of northeast Atlanta was rejected by a 7-6 council vote on November 17, 2025. These are hyperlocal zoning-style overlays layered on the citywide STRL framework, not changes to citywide rules, and their exact ordinance numbers/final text were not independently confirmed against an official council record this session. (Passed, not yet effective, 2025-08-18 (reported Home Park passage); 2025-11-17 (northeast Atlanta ban rejected)) — https://www.gpb.org/news/2025/08/19/atlanta-approves-short-term-rental-limits-for-neighborhood-near-georgia-tech ## Unresolved research items - Atlanta City Code Sec. 1-8 (general penalty for Code violations, referenced by Ordinance 20-O-1656 Sec. 20-1008(d) for continuing violations) could not be independently verified against atlantaga.gov or a bot-wall-free official code portal this session; library.municode.com returned only a JavaScript application shell (no rendered text) both live and via the one available Wayback capture, consistent with the known bot-wall on Municode/AmLegal this session. Secondary, non-primary sources suggest a general fine cap in this range, but this was not confirmed against an approved official source. - Whether the City of Atlanta's 8% hotel-motel occupancy tax (Ordinance 20-O-1656, Sec. 20-1010) is automatically collected and remitted by booking platforms (Airbnb, Vrbo) versus falling on the individual host/agent to remit was not confirmed via an official government source. Georgia DOR confirms marketplace-facilitator collection for the state $5/night fee and for state/local sales tax, but no official source this session explicitly addressed platform collection of the city-specific hotel-motel occupancy tax. - Whether Ordinance 24-O-1687 (STRL fee increase to $250, $500,000 insurance requirement, multi-family tier, 1,000-foot spacing rule) remains actively pending, has been folded into the newer Ordinance 26-O-1084, or has quietly lapsed could not be confirmed beyond its last recorded committee action (held December 10, 2024). Neither bill is current law as of this review. - The 2025 Home Park neighborhood short-term-rental ban and the rejected northeast Atlanta ban were reported by multiple local news outlets but could not be independently verified against an official Atlanta City Council legislative record (search of atlantacityga.iqm2.com did not surface a confirmable official file for the reported ordinance number) this session. This citywide profile does not reflect neighborhood-specific overlays -- hosts in Home Park or other neighborhoods with council-passed overlays should confirm local rules separately. - The full current text of Atlanta Code Part 20 (Short Term Rentals) on Municode could not be loaded this session (JavaScript-rendered single-page application returns only an empty shell to both direct fetch and the one available Wayback Machine capture, dated 2022-08-22). The core requirements, occupancy formula, and penalty figures in this profile are instead sourced directly from the original adopted ordinance PDF (20-O-1656, official atlantaga.gov document id=53344), retrieved via a Wayback Machine capture dated 2026-06-11 because the live atlantaga.gov URL returned HTTP 403 to both WebFetch and curl with a browser user-agent this session. No amendment to Part 20 has passed since original adoption (23-O-1084 automatically terminated in 2024; 24-O-1687 and 26-O-1084 remain held in committee), so the 2021 ordinance text is believed current, but this could not be cross-checked against the codified Municode version. ## Sources - Short-Term Rental — Department of City Planning, City of Atlanta (program page: eligibility, fee, renewal, complaints, appeal process, FAQ) (official, accessed 2026-07-18): https://www.atlantaga.gov/government/departments/city-planning/ordinances-regulations/short-term-rental - 20-O-1656 — City of Atlanta Short Term Rental Ordinance (adopted ordinance text, Sec. 20-1001 through 20-1010) (official, accessed 2026-07-18): https://www.atlantaga.gov/home/showdocument?id=53344&t=637732653252142114 - City of Atlanta Short Term Rental Program — ATL311 Knowledge Article KB0013809 (official, accessed 2026-07-18): https://www.atl311.com/en-us/knowledgearticle/?code=KB0013809 - State Hotel-Motel Fee FAQ — Georgia Department of Revenue ($5/night fee, marketplace innkeeper collection, extended-stay exemption) (official, accessed 2026-07-18): https://dor.georgia.gov/state-hotel-motel-faq - State Hotel-Motel Fee — Georgia Department of Revenue (index page) (official, accessed 2026-07-18): https://dor.georgia.gov/taxes/taxes-business/other-business-taxes/state-hotel-motel-fee - Marketplace Facilitators — Georgia Department of Revenue ($100,000 sales-price collection/remittance threshold) (official, accessed 2026-07-18): https://dor.georgia.gov/marketplace-facilitators - Georgia Sales and Use Tax Rate Chart, Effective January 1, 2026 through March 31, 2026 — Georgia Department of Revenue (confirms 8.9% Fulton/Atlanta combined rate) (official, accessed 2026-07-18): https://dor.georgia.gov/document/document/general-rate-chart-effective-january-1-2026-through-march-31-2026/download - Ordinance 20-O-1656 legislative file — Atlanta City Council legislative management system (adoption record) (official, accessed 2026-07-18): https://atlantacityga.iqm2.com/Citizens/Detail_LegiFile.aspx?ID=22711 - Ordinance 22-O-1241 legislative file — Atlanta City Council (2022 enforcement-suspension ordinance, historical) (official, accessed 2026-07-18): https://atlantacityga.iqm2.com/Citizens/Detail_LegiFile.aspx?ID=29293 - Ordinance 23-O-1084 legislative file — Atlanta City Council (2023 amendment proposal; status 'Automatically Terminated (Filed) May 6, 2024' — confirms it never took effect) (official, accessed 2026-07-18): https://atlantacityga.iqm2.com/Citizens/Detail_LegiFile.aspx?ID=32010 - Ordinance 24-O-1687 full text — Atlanta City Council (fee increase, insurance, multi-family tier, spacing rule; held 12/10/24) (official, accessed 2026-07-18): https://atlantacityga.iqm2.com/Citizens/FileOpen.aspx?Type=30&ID=420379&MeetingID=4068 - Ordinance 26-O-1084 legislative file — Atlanta City Council (Office of Short-Term Rentals bill; full text, meeting history, held status through 2026-07-06) (official, accessed 2026-07-18): https://atlantacityga.iqm2.com/Citizens/Detail_LegiFile.aspx?ID=39598 - Community Development Committee holds changes to short-term rental ordinance — Center for Civic Innovation (news, accessed 2026-07-18): https://civicatlanta.org/blog/2025-03-30-committee-holds-short-term-rental-ordinance - New short-term rental legislation introduced — Center for Civic Innovation (news, accessed 2026-07-18): https://civicatlanta.org/blog/2026-01-25-new-short-term-rental-legislation - Atlanta City Council votes to ban short term rentals in Home Park — Rough Draft Atlanta (news, accessed 2026-07-18): https://roughdraftatlanta.com/2025/08/18/home-park-neighborhood-airbnb-regulation/ - Atlanta approves short-term rental limits for neighborhood near Georgia Tech — Georgia Public Broadcasting (news, accessed 2026-07-18): https://www.gpb.org/news/2025/08/19/atlanta-approves-short-term-rental-limits-for-neighborhood-near-georgia-tech - City council rejects proposal to ban short-term rentals in northeast Atlanta — Atlanta News First (news, accessed 2026-07-18): https://www.atlantanewsfirst.com/2025/11/18/city-council-rejects-proposal-ban-short-term-rentals-northeast-atlanta/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Philadelphia, PA - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/philadelphia-pa/ ## Summary Philadelphia splits short-term rentals (any stay of 30 consecutive days or less) into two tracks under Bill No. 210081 (2021), codified at Phila. Code §14-604(13) and §9-3909: 'Limited Lodging' is a homeowner or long-term renter offering their own primary residence (capped at 3 unrelated occupants including the host, guests only 8am-midnight, no separate street-facing entrance) under a $150/year Limited Lodging Operator License; 'Visitor Accommodations' is any non-primary-residence whole-home rental, which is a commercial 'hotel' use permitted by-right only in specific commercial/mixed-use zoning districts (CMX-3, CMX-4, CMX-5, CA-1, CA-2, RMX-1, RMX-2) and requires a Rental License with a hotel designation ($69/unit/year) plus a zoning permit -- in the ordinary residential rowhome districts that make up most of the city, an investor buying a whole home purely to run it as an unhosted STR needs a Zoning Board of Adjustment variance, which is discretionary and not guaranteed. Both tracks also require a free Commercial Activity License, an L&I inspection, and (for Limited Lodging) lead-safety certification; a zoning permit must be obtained before the operating license can be issued. Guests pay a combined 15.5% tax on every booking: 8.5% City Hotel Tax (Phila. Code Ch. 19-2400) plus 7% Pennsylvania Hotel Occupancy Tax (6% state + 1% Philadelphia County local add-on); Airbnb collects and remits both automatically, but hosts using other channels must register and file themselves. Enforcement has ramped up since 2023: booking agents (Airbnb, Vrbo, etc.) must hold their own Limited Lodging and Hotels Booking Agent License and must delist any property the City flags as unlicensed within 5 business days (Phila. Code §9-3910); a June 2026 City Controller review found roughly a third of STR-linked licenses citywide were inactive, expired, or ineligible. A Mayoral proposal to raise the combined tax to 21.5% for five years (part of the FY27 budget) was rejected by City Council in June 2026, so the 15.5% rate remains current as of this writing. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Yes - Primary residence required: No - Guest cap: 3 guests - Rules apply to stays under: 30 days Notes: Philadelphia does not require primary residence for all STRs -- it requires it only for the 'Limited Lodging' track (Phila. Code §14-604(13)); non-primary-residence whole-home STR is legal as 'Visitor Accommodations' but only in zoning districts that permit the commercial 'hotel' use by right (CMX-3/4/5, CA-1/2, RMX-1/2), which excludes most of the city's residential rowhome blocks -- elsewhere it requires a discretionary ZBA variance, hence 'conditional' rather than a flat yes/no. The 3-occupant cap (owner + lodgers, unrelated by blood/marriage/adoption/Life Partner status) is a Limited Lodging-specific standard under §14-604(13)(b)(.1); Visitor Accommodations occupancy is instead governed by building/fire code occupancy classification (e.g. R-1) rather than a single numeric guest cap, so no verified single figure applies to that track. The 30-consecutive-day threshold defines 'short-term rental' for both zoning tracks and for both the city Hotel Tax and PA Hotel Occupancy Tax. ## Requirements ### Limited Lodging Operator License (license) - Authority: Philadelphia Department of Licenses and Inspections (L&I) - Cost: $150/year (includes a $20 non-refundable application fee credited toward the total) - Renewal: Annual, with a required pass/fail inspection at renewal - Official source: https://www.phila.gov/services/permits-violations-licenses/get-a-license/business-licenses/rental-and-property/get-a-limited-lodging-operator-license/ - Notes: Required under Phila. Code §9-3909 for anyone offering their primary residence as a short-term rental. Only a primary resident (owner with homestead exemption, or a renter living there >half the year with the owner's written authorization) may hold this license; in the Tenth Councilmanic District only an owner-occupant may hold it (renters are excluded). Requires a valid Commercial Activity License, no outstanding unresolved L&I violations, and a Limited Lodging zoning permit already in hand. ### Zoning Permit for Limited Lodging (accessory use) (permit) - Authority: Philadelphia Department of Licenses and Inspections (L&I) - Cost: not verified - Renewal: Tied to the underlying use; no separate renewal cycle identified - Official source: https://www.phila.gov/2022-07-21-updated-guidance-on-required-zoning-permits-and-licenses-for-philadelphia-short-term-rentals-and-hosts/ - Notes: Required under Phila. Zoning Code §14-604(13) before a Limited Lodging Operator License application can be submitted; must be filed alongside the primary underlying-use permit (e.g. Single/Two/Multi-Family Household Living). Exact zoning-permit application fee could not be confirmed against the City's own fee-schedule PDF this session -- see needs_review. ### Rental License (Hotel designation) for Visitor Accommodations (license) - Authority: Philadelphia Department of Licenses and Inspections (L&I) - Cost: $69/unit/year (no fee for units the owner occupies, which does not apply to Visitor Accommodations by definition) - Renewal: Annual - Official source: https://www.phila.gov/services/permits-violations-licenses/get-a-license/business-licenses/rental-and-property/get-a-rental-license/ - Notes: Required under Phila. Code §9-3902 for any non-primary-residence unit offered as a short-term/'hotel' rental; must be specifically designated for hotel use and cannot be issued until the Visitor Accommodations zoning permit is obtained. ### Zoning Permit for Visitor Accommodations (permit) - Authority: Philadelphia Department of Licenses and Inspections (L&I) - Cost: not verified - Renewal: Tied to the underlying use; no separate renewal cycle identified - Official source: https://www.phila.gov/2022-07-21-updated-guidance-on-required-zoning-permits-and-licenses-for-philadelphia-short-term-rentals-and-hosts/ - Notes: Visitor Accommodations (Phila. Zoning Code §14-601(7)(n)) is permitted by-right only in CMX-3, CMX-4, CMX-5, CA-1, CA-2, RMX-1 and RMX-2 districts. Outside those districts the permit application will be denied by L&I; the owner can appeal to the Zoning Board of Adjustment for a variance or special exception, which is discretionary and requires a posted notice and Registered Community Organization meeting. ### Commercial Activity License (license) - Authority: Philadelphia Department of Licenses and Inspections (L&I) / Department of Revenue - Cost: Free (no fee; never expires) - Renewal: Does not expire - Official source: https://www.phila.gov/services/permits-violations-licenses/get-a-license/business-licenses/activity/get-a-commercial-activity-license/ - Notes: Prerequisite for both the Limited Lodging Operator License and the hotel-designated Rental License. ### L&I Pre-Licensing Inspection (inspection) - Authority: Philadelphia Department of Licenses and Inspections (L&I) - Cost: not verified - Renewal: Required at initial application and at every annual renewal - Official source: https://www.phila.gov/media/20250924082427/PZ_003_FAQ-Limited-Lodging-Rev-9.25.pdf - Notes: Virtual or on-site inspection required to obtain and renew a Limited Lodging Operator License; one free reinspection is allowed if the first inspection fails, after which the application is cancelled and the owner may reapply. ### Lead-safe / lead-free certification (other) - Authority: Philadelphia Department of Public Health / L&I - Cost: not verified - Renewal: Per Philadelphia lead-disclosure law renewal cycle - Official source: https://www.phila.gov/services/permits-violations-licenses/get-a-license/business-licenses/rental-and-property/get-a-limited-lodging-operator-license/ - Notes: Owners must certify compliance with the City's lead-safety rules and the property must be certified lead-free or lead-safe before a Limited Lodging Operator License is issued. ### Limited Lodging and Hotels Booking Agent License (license) - Authority: Philadelphia Department of Licenses and Inspections (L&I) - Cost: $7,000 initial (includes $20 non-refundable application fee), $5,000/year renewal - Renewal: Annual - Official source: https://www.phila.gov/services/permits-violations-licenses/get-a-license/business-licenses/rental-and-property/get-a-limited-lodging-booking-agent-license/ - Notes: This license is held by the booking platform/agent (e.g. Airbnb, Vrbo), not by an individual host -- included here because Phila. Code §9-3909(4) requires a Limited Lodging operator to advertise only through a licensed Booking Agent, so a host's ability to list depends on the platform holding this license. ## Taxes - **Philadelphia Hotel Tax (Hotel Room Rental Tax)**: 8.5% — applies to Rental of any room/unit for accommodation, including private homes, for stays of 30 consecutive days or less (31+ day stays are exempt); platform collects: yes. Source: https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/hotel-tax/ - **Pennsylvania Hotel Occupancy Tax (state + Philadelphia County local add-on)**: 7% combined (6% state hotel occupancy tax + 1% Philadelphia County local hotel occupancy tax on the same base) — applies to Rental of rooms/apartments/houses, including via online/third-party brokers, for stays of less than 30 days to the same person; platform collects: yes. Source: https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/home-sharing ## Enforcement - Penalties: Operating a Limited Lodging or Visitor Accommodations short-term rental without the required license or in violation of §14-604(13)'s standards is a Title 9 violation; Phila. Code §9-105 sets a fine of not less than $150 nor more than $300 per violation, escalating to a separate 'Repeat Violation' offense (fine up to $300, or up to 90 days' imprisonment, or both) for each subsequent violation of the same provision. A licensee who does not pay an imposed fine/costs within 10 days of a final, non-appealable order has the license revoked and must cease operating until paid. Some press coverage from 2023 describes escalating daily fines of $300/$1,000/$2,000 tied to violation class, but that figure could not be verified against an official source this session -- see needs_review. - Platform liability: Booking agents must hold a Limited Lodging and Hotels Booking Agent License and, before listing a property, obtain evidence of a valid Limited Lodging Operator License or hotel-designated Rental License plus the license-holder's written consent to disclose booking data to the City (Phila. Code §9-3910). When L&I notifies a booking agent that a listed property's required license is not in place, the agent must remove the listing within 5 business days or risk liability for the violation itself; a booking agent that removes the listing within that window is not liable. - Notes: L&I began actively notifying booking agents of unlicensed listings starting July 12, 2023, leading to roughly 1,500-1,700 listings being removed from major platforms per contemporaneous local press coverage (not independently re-verified against an official L&I dataset this session). A Philadelphia City Controller's Office review (accessed 2026-07-18) found that of 3,734 licenses associated with STR bookings it analyzed, 1,327 were inactive, expired, or ineligible, and described L&I's ongoing oversight as complaint-driven and constrained by limited staff capacity. ## Unresolved research items - The exact dollar fee for the Zoning Permit application itself (as distinct from the Limited Lodging Operator License or Rental License fees, which are confirmed) could not be verified against the City's official 'Summary of zoning permit fees – 2025' PDF this session; a third-party source cites roughly $25 (1-2 family dwellings) or $100 (other buildings) plus $174 to issue, but this was not independently confirmed against the official fee schedule. - A recurring claim on several STR-vendor blogs (e.g. steadily.com) states Philadelphia's zoning code for short-term rentals changed 'effective December 2, 2025 through early 2026.' This could not be corroborated against phila.gov, phila.legistar.com, or a Philadelphia zoning-law firm's own 2025 mid-year legislative review (which lists no STR/limited-lodging/visitor-accommodations bills among the zoning changes passed in 2025). Treat this claim as unverified; it is not reflected in this profile. - Press coverage from 2023 (e.g. Billy Penn) describes an escalating L&I fine structure of $300/day (Class 1), $1,000/day (Class 2), and $2,000/day (Class 3) for short-term-rental-related violations. The only fine structure this session could verify against an official source is the flat Title 9 general penalty in Phila. Code §9-105 ($150-$300 per violation, escalating fines/imprisonment only for a separate 'Repeat Violation' offense), read via a 2021-09-20 Wayback Machine capture because the live amlegal.com page is bot-walled and no more recent capture was available. The daily/class-based figure could not be confirmed and may reflect a different, more general Property Maintenance Code (Title 4) fine schedule rather than the Title 9 licensing penalty specific to Limited Lodging/Visitor Accommodations. - Whether Airbnb (or other platforms) separately collects and remits the 1-percentage-point Philadelphia County local add-on to the PA Hotel Occupancy Tax, versus only the base 6% state rate, could not be confirmed from an official source; pa.gov describes the county add-on as part of the same 7% remittance base but does not explicitly confirm platform-level collection of that specific 1 percentage point. - No official numeric 'max guests' figure could be found for the Visitor Accommodations (non-primary-residence, whole-home) track; that use type appears to be governed by building/fire code occupancy classification (e.g. R-1 occupancy) rather than a single stated cap. The max_guests value of 3 recorded in this profile applies only to the Limited Lodging (primary-residence) track under Phila. Code §14-604(13)(b)(.1). ## Sources - Get a Limited Lodging Operator License — City of Philadelphia (fee, eligibility, inspection, renewal) (official, accessed 2026-07-18): https://www.phila.gov/services/permits-violations-licenses/get-a-license/business-licenses/rental-and-property/get-a-limited-lodging-operator-license/ - FAQ: Can I rent my unit as a short-term rental/limited lodging using services like Airbnb, VRBO, HomeAway, etc.? (PZ_003_FAQ, Rev. 9.2025) — Philadelphia Dept. of Licenses and Inspections (official, accessed 2026-07-18): https://www.phila.gov/media/20250924082427/PZ_003_FAQ-Limited-Lodging-Rev-9.25.pdf - Rent your property (short-term) — City of Philadelphia (official, accessed 2026-07-18): https://www.phila.gov/services/permits-violations-licenses/rent-or-sell-property/rent-your-property-short-term/ - Hotel Tax — City of Philadelphia (rate, filing, platform collection) (official, accessed 2026-07-18): https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/hotel-tax/ - Home-sharing/Third-party Broker Rentals — PA Department of Revenue (official, accessed 2026-07-18): https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/home-sharing - Sales, Use and Hotel Occupancy Tax — PA Department of Revenue (6% state rate, Philadelphia/Allegheny County 1% local hotel-tax add-on) (official, accessed 2026-07-18): https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax - Hotel Occupancy Tax - Booking Agents — PA Department of Revenue (confirms 6%+1% Philadelphia County combined rate, distinct from City's own hotel excise tax) (official, accessed 2026-07-18): https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/hotel-occupancy-tax--booking-agents - Updated guidance on required zoning permits and licenses for Philadelphia short-term rentals and hosts — Dept. of Commerce, City of Philadelphia (2022-07-21) (official, accessed 2026-07-18): https://www.phila.gov/2022-07-21-updated-guidance-on-required-zoning-permits-and-licenses-for-philadelphia-short-term-rentals-and-hosts/ - Get a Rental License — City of Philadelphia ($69/unit fee, hotel designation) (official, accessed 2026-07-18): https://www.phila.gov/services/permits-violations-licenses/get-a-license/business-licenses/rental-and-property/get-a-rental-license/ - Get a Limited Lodging and Hotels Booking Agent License — City of Philadelphia ($7,000 initial / $5,000 renewal) (official, accessed 2026-07-18): https://www.phila.gov/services/permits-violations-licenses/get-a-license/business-licenses/rental-and-property/get-a-limited-lodging-booking-agent-license/ - Get a Commercial Activity License — City of Philadelphia (free, prerequisite license) (official, accessed 2026-07-18): https://www.phila.gov/services/permits-violations-licenses/get-a-license/business-licenses/activity/get-a-commercial-activity-license/ - Philadelphia Code §14-604(13) 'Limited Lodging' (zoning standards: 30-day cap, primary-resident definition, 3-occupant cap, accessory-use standards) — American Legal Publishing code library, verified via Wayback Machine capture dated 2025-11-15 (live amlegal.com page returns HTTP 403 bot-wall) (official, accessed 2026-07-18): https://codelibrary.amlegal.com/codes/philadelphia/latest/philadelphia_pa/0-0-0-292789 - Philadelphia Code §9-3909 'Limited Lodging Operator License' (license requirements, Tenth Councilmanic District owner-only rule) — American Legal Publishing code library, verified via Wayback Machine capture dated 2025-05-16 (live page bot-walled) (official, accessed 2026-07-18): https://codelibrary.amlegal.com/codes/philadelphia/latest/philadelphia_pa/0-0-0-280369 - Philadelphia Code §9-3902 'Rental Licenses' (general rental-license requirement; exempts Limited Lodging-licensed units) — American Legal Publishing code library, verified via Wayback Machine capture dated 2025-08-10 (live page bot-walled) (official, accessed 2026-07-18): https://codelibrary.amlegal.com/codes/philadelphia/latest/philadelphia_pa/0-0-0-280309 - Philadelphia Code §9-3910 'Limited Lodging and Hotels Booking Agent Licenses' (booking-agent license, 5-business-day delisting requirement) — American Legal Publishing code library, verified via Wayback Machine capture dated 2025-06-25 (live page bot-walled) (official, accessed 2026-07-18): https://codelibrary.amlegal.com/codes/philadelphia/latest/philadelphia_pa/0-0-0-280381 - Philadelphia Code §9-105 'Penalties' (Title 9 general fine structure, $150-$300 per violation, Repeat Violation offense) — American Legal Publishing code library, verified via Wayback Machine capture dated 2021-09-20 (live page bot-walled; no more recent capture found — see needs_review) (official, accessed 2026-07-18): https://codelibrary.amlegal.com/codes/philadelphia/latest/philadelphia_pa/0-0-0-192071 - Short-Term Rentals in Philadelphia: Compliance, Licensing, and Enforcement — Office of the City Controller, City of Philadelphia (official, accessed 2026-07-18): https://controller.phila.gov/philadelphia-reports/short-term-rentals-in-philadelphia-compliance-licensing-and-enforcement/ - Parker Administration Announces Tentative Agreement on Revised Hotel and Short-Term Rental Tax Proposal as Part of FY27 One Philly, One Future Budget — Dept. of Commerce, City of Philadelphia (2026-05-27) (official, accessed 2026-07-18): https://www.phila.gov/2026-05-27-parker-administration-reaches-tentative-agreement-with-philadelphias-hotel-industry-on-a-revised-proposal-to-help-fund-the-citys-plan-to-end-street-homelessness/ - City Council approves 2027 budget without Mayor Parker's proposed rideshare and Airbnb taxes — PhillyVoice (confirms the proposed 21.5% combined STR tax rate was rejected in the FY27 budget passed June 2026) (news, accessed 2026-07-18): https://www.phillyvoice.com/philadelphia-budget-2027-rideshare-airbnb-taxes/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Phoenix, AZ - Status: **REGULATED** - Last checked: 2026-09-08 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/phoenix-az/ ## Summary Phoenix allows hosted and unhosted residential short-term rentals, subject to Arizona's state preemption, but each dwelling unit must have a current city permit before it is offered or occupied as a short-term rental. The permit costs a nonrefundable $250, expires after one year, and renewal must be filed at least 15 working days before expiration. Applications require a TPT license, Maricopa County rental registration, at least $500,000 aggregate liability coverage or qualifying platform coverage, a 24-hour emergency contact, safety-equipment map, neighbor and association notice, and other attestations. A special owner-occupancy rule applies when the property has an ADU whose certificate of occupancy was issued on or after September 14, 2024. September 2026 Phoenix lodging TPT totals 13.07% for direct bookings and 11.52% for online-lodging-marketplace bookings; the marketplace collects and remits tax on transactions it facilitates. Court-adjudicated violations can trigger escalating penalties or a permit suspension; city guidance and state law use conflicting minimum/maximum language for fines. ## At a glance - Unhosted whole-home rental: Yes - Hosted rental (host present): Yes - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: A.R.S. §9-500.39(A)-(B) prevents a city from prohibiting vacation rentals or regulating them by classification, use, or occupancy except as the statute permits. Phoenix defines a short-term rental as an eligible residential dwelling offered for a term of less than 30 days. No general owner-occupancy requirement was found. Under Phoenix City Code §10-197(A)(11), however, an applicant for a property containing an ADU whose certificate of occupancy was issued on or after September 14, 2024 must attest that the owner will reside on the same property. Nonresidential uses, including special events requiring a permit and retail, restaurant, banquet, or similar uses, are prohibited. No enacted numeric guest cap was found in the current city code or current A.R.S. §9-500.39. ## Requirements ### Short-Term Rental Permit (permit) - Authority: City of Phoenix Planning and Development Department - Cost: $250 initial application and annual renewal; nonrefundable - Renewal: Annual; file renewal at least 15 working days before expiration - Official source: https://phoenix.municipal.codes/CC/10-196 - Notes: A separate current, unrevoked, unsuspended permit is required for each dwelling unit. Apply through SHAPE PHX. Under §§10-196 and 10-197, the permit expires one year after issuance, and the Director must approve or deny a complete application or renewal within seven days under the city text; A.R.S. §9-500.39(C) says seven business days. Required information includes owner/designee and 24-hour emergency-contact details, TPT-license proof, insurance evidence, county-assessor registration, lawful-presence proof for an individual applicant, a compliance agreement, and a written description or map of required safety equipment. The permit number must appear in every advertisement, and a permit copy must be visible within ten feet of the primary interior entrance. The adopted 2023 revision uses seven business days and bars new or renewal applications during suspension; the current section's different deadline wording requires reconciliation. Include notarized agreement/notice attestations and designee authorization when applicable. The August 2026 form's ADU checkbox refers only to an application for the ADU, whereas the amended rule covers STR applications on a property containing the qualifying ADU; confirm the correct attestation for a main-home application. ### Liability insurance (insurance) - Authority: City of Phoenix Planning and Development Department - Cost: not verified - Renewal: Maintain while operating; qualifying platform coverage may substitute - Official source: https://phoenix.municipal.codes/CC/10-197 - Notes: Application evidence must show aggregate liability coverage of at least $500,000, or that each rental transaction will be through a platform providing equal or greater primary liability coverage. ### Notice to neighboring properties and associations (other) - Authority: City of Phoenix Planning and Development Department - Cost: not verified - Renewal: Before first offering; repeat after ownership or emergency-contact changes; association notice is also part of renewal guidance - Official source: https://phoenix.municipal.codes/CC/10-199 - Notes: Before first offering, send certified-mail notice to adjacent single-family properties in all cardinal directions and directly/diagonally across the street; for a unit in a multifamily building, notify all residential units on the same floor. Also notify registered HOAs and neighborhood associations whose operating boundaries fall within or intersect a 600-foot radius. Submit the notification attestation, mailing receipts, notice copy and attester contact information before offering. Repeat after ownership or emergency-contact changes; check for newly registered associations at renewal. ### Arizona Transaction Privilege Tax license (license) - Authority: Arizona Department of Revenue - Cost: $12 state license per location + $50 Phoenix TPT license fee; annual renewal $50 for Phoenix, no state renewal fee - Renewal: Annual January 1 renewal for January–December validity; renewal payment delinquent after the last business day of January. - Official source: https://azdor.gov/business/transaction-privilege-tax/short-term-lodging - Notes: Phoenix requires proof of a valid TPT license with the permit application. ADOR requires the TPT license number on advertising and requires returns even when an online lodging marketplace remits the tax. File even with no rentals or only marketplace bookings: report marketplace receipts and claim deduction code 775 rather than omitting the return. Obtain and retain the marketplace's signed Form 5018 confirming collection/remittance. Direct receipts remain the owner's responsibility. Follow the DOR filing calendar, which distinguishes nominal due dates from paper-receipt and electronic timely-filing/payment deadlines. Renewal fees are assessed per jurisdiction, not per location. Late renewal may add 50% of the city renewal fee. License ownership is not transferable; ownership changes require a new license. The 2025 removal of long-term residential-rental TPT did not remove short-term-lodging licensing or taxes. ### Maricopa County Assessor rental registration (registration) - Authority: Maricopa County Assessor - Cost: $0 registration fee; county eliminated its $10 charge effective May 1, 2020 - Renewal: Update required information within ten days of a change. - Official source: https://www.mcassessor.maricopa.gov/faq/rental_registration/ - Notes: Permit applicants must show that the rental is registered with the Maricopa County Assessor under A.R.S. §33-1902. Section 33-1902 requires owner/entity contact details, the street address and parcel number, and construction year. An out-of-state owner must designate an Arizona-resident statutory agent for service. Registration is required before occupancy; the county's May 2020 announcement eliminated the registration fee, and the current form does not request payment. Use the parcel's Register Rental option or the current registration form; update the registry when information changes. ### Owner/designee attestation and guest screening (other) - Authority: Phoenix Planning and Development / code enforcement - Cost: not verified - Renewal: Owner/designee attestation before offering; guest screening for each rental, subject to the state marketplace waiver. - Official source: https://www.phoenix.gov/content/dam/phoenix/cityclerksite/city-council-meeting-files/2023/9-20-23%20formal%20agenda-final.pdf - Notes: The adopted September 19, 2023 revision of G-7156, section 10-200, requires a notarized attestation concerning owner/designee sex-offender registration and specified serious felony convictions during the preceding five years. Section 10-204(D) requires registered-sex-offender checks on each guest and retention of compliance evidence for the preceding 12 months, available to code enforcement. A.R.S. 9-500.39(E) requires waiver if the online lodging marketplace screens the booking guest; confirm the marketplace actually does so. No 24-hour pre-check-in deadline appears in the recovered text. Current online sections 10-200/204 remain inaccessible; later changes to these provisions have not been fully excluded. ### Safety equipment and displayed emergency information (other) - Authority: Phoenix Neighborhood Services Department - Cost: not verified - Renewal: Maintain while operating; any inspection schedule remains unverified. - Official source: https://phoenix.municipal.codes/CC/10-205 - Notes: Current section 10-205 requires working smoke and carbon-monoxide detection/notification under NFPA 72 and a portable fire extinguisher in the kitchen and each area with an open-fire source, including a stove, fireplace or grill. Display owner, designee and emergency-contact names, phone numbers and emails conspicuously and unobstructed within ten feet of the primary entrance. The Director may adopt a regular-inspection policy; this provision does not establish an actual inspection interval or fee. The August 2026 application also requires compliance with applicable pool-barrier and building codes; detailed parcel-specific standards remain unverified. ## Taxes - **TPT — direct short-term lodging bookings**: 13.07% combined: 7.27% state/Maricopa County transient lodging (025), 2.80% Phoenix hotels (044), and 3.00% Phoenix hotel/motel additional tax (144) — applies to Phoenix lodging stays under 30 days booked directly with the operator; September 2026 standard rates. Taxable gross income includes nonrefundable cleaning, cancellation and other rental-related charges; refundable amounts become reportable when no longer refundable. Verify whether a special taxing district applies to the address.; platform collects: no. Source: https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf - **TPT — online lodging marketplace bookings**: 11.52% combined: 5.72% state/Maricopa County online lodging marketplace (325), 2.80% Phoenix hotels (044), and 3.00% Phoenix hotel/motel additional tax (144) — applies to Phoenix lodging stays under 30 days booked through an online lodging marketplace; September 2026 standard rates. Taxable gross income includes nonrefundable cleaning, cancellation and other rental-related charges; refundable amounts become reportable when no longer refundable. Verify whether a special taxing district applies to the address.; platform collects: yes. Source: https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf ## Enforcement - Penalties: Current section 10-206(B) combines 'up to' $500/$1,000/$3,500 with 'whichever is greater' advertised one-/two-/three-night rent and a mandatory-minimum clause. The adopted September 19, 2023 revision specifies the greater dollar-or-night amount; A.R.S. 9-500.39(F) instead authorizes maximum penalties up to that amount. Confirm the operative assessment rather than treating the webpage's minimums as an unlimited fine. The sequence applies to verified violations within twelve months; state law counts violations from one incident response as one and requires final adjudication. Section 10-206(C)-(D) sets $1,000/month for unpermitted rental, with mandatory dismissal of that complaint if a permit is obtained within 30 days after the complaint's notice; state subsection G separately requires 30-day written notice before its nonapplication penalty. The current section has no STR-specific misdemeanor provision; the earlier draft's criminal clause was removed. State subsection D permits up to twelve-month administrative suspensions for three qualifying violations or specified serious owner/designee conduct, excluding aesthetic, waste and parking violations unless also a serious health/safety threat. Its separate felony/death/serious-injury provision calls for judicial relief, while the recovered 2023 city text lists that event among administrative grounds; this procedural difference remains unresolved. Section 10-201 requires advertisements to warn of up to $2,000 police-response costs for owner/renter/guest and authorizes up to $2,500 per violation per day for online lodging operators listing without the required current permit/number. - Platform liability: Phoenix City Code §10-201 requires online lodging operators to require a current, unsuspended Phoenix permit and permit number for listed properties, and requires an online advertising platform to verify permit compliance before advertising. ADOR states that an online lodging marketplace is responsible for collecting and remitting TPT on rental income from transactions it facilitates. - Notes: The Neighborhood Services Department investigates unpermitted rentals, verifies violations, and issues notices through code compliance. Under §10-198, the emergency contact must be on premises or available by phone or text within 30 minutes when requested by police, fire, or code enforcement; after one verified violation in 12 months or a suspension in 36 months, the contact must respond in person within 30 minutes. Under section 10-203, a denial or suspension appeal is due within 21 days of the decision or 28 days of filing the new/renewal application, whichever is longer. The hearing is scheduled within 30 days of appeal and the decision within 30 days after hearing. Filing an appeal does not stay the suspension. The recovered 2023 section 10-202 says suspension becomes effective ten days after decision unless appealed, while section 10-203 says an appeal does not stay suspension. Obtain confirmation of the effective date; do not assume filing authorizes continued operation. ## Unresolved research items - The adopted 2023 revised ordinance establishes notarized owner/designee attestations (10-200), each-guest sex-offender screening with 12-month evidence (10-204(D)), and suspension provisions (10-202). Those current online sections remain inaccessible; later amendments have not been fully excluded. State law requires the marketplace-screening waiver. Confirm current implementation and evidence requirements. - No official source located in this audit comprehensively states whether HOA declarations, condominium documents, or leases may impose stricter private restrictions; operators must check property-specific private restrictions. - HB 2429 proposed material changes to Arizona STR occupancy and enforcement rules for January 1, 2027, but this audit did not locate a definitive 2026 chaptered/signed disposition. Confirm bill status before adding a pending change. - Current 10-206 mixes 'up to' figures, 'whichever is greater' and mandatory-minimum language; the adopted revised text and state maximum language differ. Reconcile operative fine amounts and the city administrative versus state judicial felony-suspension procedure. The 10-202 appeal exception also differs from 10-203's no-stay provision. - Application-decision deadline remains unresolved: the adopted 2023 revision and state law say seven business days, while the previously read current section was reported as seven days. numeric occupancy limits, permit transferability, detailed building/pool/inspection rules, parking/noise rules and special taxing-district applicability remain incompletely verified; null fields are not exemptions. - The August 2026 affidavit's ADU checkbox is narrower than the amended property-containing-ADU owner-residence rule. Confirm main-home application documentation; no comprehensive current litigation or post-codification ordinance search was completed. ## Sources - Phoenix Short-Term Rental Registry (official, accessed 2026-09-08): https://www.phoenix.gov/administration/departments/pdd/registration-licensing/short-term-rental-registry.html - Phoenix City Code §10-193 — Definitions (official, accessed 2026-09-07): https://phoenix.municipal.codes/CC/10-193 - Phoenix City Code §10-195 — Permit required (official, accessed 2026-09-07): https://phoenix.municipal.codes/CC/10-195 - Phoenix City Code §10-196 — Permit, renewal, fees (official, accessed 2026-09-08): https://phoenix.municipal.codes/CC/10-196 - Phoenix City Code §10-197 — Application content (official, accessed 2026-09-07): https://phoenix.municipal.codes/CC/10-197 - Phoenix City Code §10-198 — Emergency contact (official, accessed 2026-09-08): https://phoenix.municipal.codes/CC/10-198 - Phoenix City Code §10-199 — Neighbor notice (official, accessed 2026-09-07): https://phoenix.municipal.codes/CC/10-199 - Phoenix City Code §10-201 — Permit display and platforms (official, accessed 2026-09-08): https://phoenix.municipal.codes/CC/10-201 - Phoenix STR Affidavit and Attestation, rev. August 2026 (official, accessed 2026-09-08): https://www.phoenix.gov/content/dam/phoenix/pddsite/documents/short-term-rental/str-affidavit-attestation.pdf - Phoenix neighbor-notice attestation (official, accessed 2026-09-07): https://www.phoenix.gov/content/dam/phoenix/pddsite/documents/short-term-rental/AttestationofCompliance-NoticetoAdjacentNeighborsUpdated.pdf - A.R.S. §9-500.39 (official, accessed 2026-09-08): https://www.azleg.gov/ars/9/00500-39.htm - ADOR Short-Term Lodging (official, accessed 2026-09-08): https://azdor.gov/business/transaction-privilege-tax/short-term-lodging - ADOR current and archived TPT rate tables (official, accessed 2026-09-07): https://azdor.gov/business/transaction-privilege-tax/tax-rate-table - ADOR Phoenix city profile (official, accessed 2026-09-07): https://azdor.gov/model-city-tax-code/city-profile/phoenix - September 2026 Arizona state, county and city tax table (official, accessed 2026-09-08): https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf - Arizona residential rental registration statute (official, accessed 2026-09-08): https://www.azleg.gov/ars/33/01902.htm - Arizona TPT filing calendar (official, accessed 2026-09-08): https://azdor.gov/business/transaction-privilege-tax/due-dates - Phoenix STR administrative appeals (official, accessed 2026-09-08): https://phoenix.municipal.codes/CC/10-203 - Phoenix G-7156 adopted September 19 revision in September 20 agenda (official, accessed 2026-09-08): https://www.phoenix.gov/content/dam/phoenix/cityclerksite/city-council-meeting-files/2023/9-20-23%20formal%20agenda-final.pdf - Phoenix current STR safety requirements (official, accessed 2026-09-08): https://phoenix.municipal.codes/CC/10-205 - Phoenix current enhanced STR penalties (official, accessed 2026-09-08): https://phoenix.municipal.codes/CC/10-206 - Arizona TPT licensing (official, accessed 2026-09-08): https://azdor.gov/business/transaction-privilege-tax/tpt-license - Arizona annual TPT renewal (official, accessed 2026-09-08): https://azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license - Arizona TPT initial city fees and ownership changes (official, accessed 2026-09-08): https://azdor.gov/transaction-privilege-tax/tpt-license/license-fees-cancellation-and-other-changes - Maricopa County rental registration FAQ (official, accessed 2026-09-08): https://www.mcassessor.maricopa.gov/faq/rental_registration/ - Maricopa County rental registration fee eliminated (official, accessed 2026-09-08): https://www.mcassessor.maricopa.gov/news/?c_year=2020 - Current Maricopa rental registration form (official, accessed 2026-09-08): https://www.mcassessor.maricopa.gov/file/residential_property/forms/Residential-Rental-Property-Registration.pdf --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in San Antonio, TX - Status: **REGULATED** - Last checked: 2026-09-30 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/san-antonio-tx/ ## Summary San Antonio permits hosted and whole-home short-term rentals lasting at least 12 hours but fewer than 30 consecutive days inside city limits. Type 1 requires owner/operator residence on the property; Type 2 covers non-owner/operator-occupied units and is subject to density limits and a Board of Adjustment special-exception process. The 2024 enacted ordinance sets three-year application/renewal base fees of $300 for Type 1 and $450 for Type 2; the City announces replacement fees effective October 1, 2026 of $450 and $1,000 plus an 8% surcharge. Operators must carry guest-liability insurance, obtain annual independent fire-extinguisher inspections, comply with approved occupancy, parking and quiet-hour standards, and display permit numbers in advertisements. Tax rates are 6% state HOT, 9% City HOT and 1.75% Bexar County HOT, subject to applicable thresholds/exemptions. City/County reports remain due monthly through Neumo even when a platform remits tax. Official Finance guidance confirms Airbnb/Vrbo state and City tax remittance but directs operators to pay County HOT; this conflicts with the ordinance's conditional City-and-County platform duty. Platform commencement dates and universal collection remain unresolved. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: none verified - Rules apply to stays under: not verified Notes: The permit regime applies within San Antonio city limits; outside-city Bexar properties still report and remit County HOT to the City. Type 1 requires the owner or authorized lessee/operator to make a legal residence on the property, supported by homestead exemption, voter/vehicle registration or similar evidence. Under §16-1103(b), one additional commonly owned non-owner-occupied unit on the same parcel as an owner-occupied unit can be Type 1; further units are Type 2. Type 1 room rentals must share a full bathroom and the owner must generally be present; Type 2 must rent the entire dwelling. Type 1 has no density cap. Current City guidance allows Type 2 by right up to 12.5% of units on a residential block face or multifamily property of five or more units, with at least one Type 2 allowed by right; exceeding the limit requires a BOA special exception. All units on a lot use the block face of their street address; corner lots cannot use multiple faces. Current UDC §35-374.01(c) requires rounding down, counts authorized bed-and-breakfast establishments, and permits one Type 2 unit in a five-to-seven-unit multifamily property; eight or more units use the 12.5% threshold. Renewals formerly approved by rounding can continue without a BOA exception under the January 1, 2023 provision, but new over-limit applications need an exception. City guidance broadly describes residential districts and districts with established residential use, except C-3, L, I-1 and I-2. Current §35-311 Table 311-1, however, leaves the combined R-3/R-2/R-1 STR cell blank while marking the other listed residential columns P. Table 311-2 marks O-1/O-1.5, O-2, NC, C-1, C-2, D and ERZD P, with C-3/L/I-1/I-2 blank. Because the matrix and broad guidance differ for R-3/R-2/R-1, do not assume eligibility there; obtain a parcel-specific written determination, including existing-use and nonconforming rights. ADUs must comply with current UDC §35-371: the owner must permanently occupy either the principal or accessory unit and receive no rent for that owner-occupied unit, sign a notarized occupancy affidavit and provide a recordable covenant. An accessory-dwelling permit is required before construction, use or occupancy. Detached ADUs are limited to one per lot in the rear yard; those over 800 square feet require one parking space. Size, setback and height standards and underlying use permissions also apply. ADU STRs must additionally comply with §35-374.01; this is not a blanket entitlement for a nonresident Type 2 ADU. Occupancy is the permit-approved maximum under the Property Maintenance Code, not one citywide guest number. §16-1113 bars Type 2 permits during a City Housing Incentive eligibility period unless expressly authorized. §16-1114 recognizes qualifying pre-existing Type 2 nonconforming rights supported by HOT registration/current-account evidence; ownership changes normally end those rights, with a limited continuity exception for an entity controlled by or equitably owned by the prior owner. Property-specific leases, covenants, deeds and other encumbrances still apply. Texas HB2464, effective June 12, 2025, expressly preserves municipal STR regulation and private HOA/deed restrictions despite its home-business protections; the audit did not establish the effect of every other state law or court ruling. There is no uniform primary-residence requirement across Type 1, ordinary Type 2 and ADU categories. Rental definitions and tax exemptions are separate; no blanket day-30 exemption scalar is asserted. ## Requirements ### Short Term Rental Permit - Type 1 (Owner/Operator-Occupied) (permit) - Authority: City of San Antonio, Development Services Department - Cost: $300 base per three-year permit under the 2024 ordinance through September 30, 2026; announced October 1, 2026 fee: $450 plus 8% surcharge - Renewal: Before expiry every three years; base renewal $300 under the 2024 ordinance through September 30, 2026; announced October 1 renewal $450 plus 8% surcharge - Official source: https://www.sa.gov/Directory/Departments/DSD/STR/Permits - Notes: Type 1 residence and same-parcel additional-unit rules are in §§16-1101, 16-1103 and 16-1107. Each unit needs a separate permit. Apply through BuildSA with owner/applicant/24-hour operator contacts, floor/parking plans showing guests, extinguishers and evacuation routes, proof of ownership and notarized owner authorization if applying as a non-owner; staff checks BCAD ownership and recent buyers provide a recorded warranty deed. The City says complete applications issue within five business days and eligibility cannot be determined before application. The ordinance requires sworn insurance/life-safety self-certification, denies incomplete submissions after 45 calendar days with fee forfeiture, and imposes a one-year application bar for false documentation by that owner at that property. Renew before expiry with changed documents or a no-change statement; late renewals are new applications. Current guidance says fees are nonrefundable, permit type cannot change at renewal, and cancellation requires closing both the permit and HOT account. FY2027 fees effective October 1 also have a 3% credit-card administrative fee and $11.50 staff-processing convenience fee when applicable; the pre-October surcharge/total was not established. ### Short Term Rental Permit - Type 2 (Non-Owner/Operator-Occupied) (permit) - Authority: City of San Antonio, Development Services Department - Cost: $450 base per three-year permit under the 2024 ordinance through September 30, 2026; announced October 1, 2026 fee: $1,000 plus 8% surcharge - Renewal: Before expiry every three years; base renewal $450 under the 2024 ordinance through September 30, 2026; announced October 1 renewal $1,000 plus 8% surcharge - Official source: https://www.sa.gov/Directory/Departments/DSD/STR/Permits - Notes: Type 2 is the non-owner/operator-occupied tier and must rent the entire dwelling under §16-1107(b). Density and zoning rules are described in legality.notes; the City cannot determine availability before reviewing an application. Application documentation, self-certifications, processing and renewal rules are the same as Type 1. Under §16-1106, permits cannot transfer to another owner, unit or location; an operator, agent or emergency contact may be updated without a new application. Separate BOA and nonconforming-rights transfer restrictions also apply. Type 2 renewal properties with a City life/health/public-safety violation notice are subject to building-official inspection. ADU owner-occupancy and permit rules are in current §35-371; special-exception approval lasts at most three years under §35-399.03(f), with a subsequent application required before expiration. FY2027 fees effective October 1 also have a 3% credit-card administrative fee and $11.50 staff-processing convenience fee when applicable; the pre-October surcharge/total was not established. ### Board of Adjustment Special Exception (density cap exceedance) (permit) - Authority: City of San Antonio Board of Adjustment - Cost: not verified - Renewal: Special-exception approval lasts at most three years; apply for subsequent approval before the prior approval expires - Official source: https://www.sa.gov/Directory/Departments/DSD/STR/Permits - Notes: Required when a Type 2 proposal exceeds by-right density. Apply through BuildSA. The City's FY2027 schedule announces October 1, 2026 base fees of $460 with a homestead exemption or $690 otherwise, plus 8% surcharge; credit-card payments add 3%, and staff-processing convenience fees may apply. The pre-October current special-exception fee was not established from a readable current fee schedule. Current §35-399.03 requires notices and a BOA hearing; approval lasts at most three years and is nontransferable by owner, operator or location. Submit a site plan and structure photographs; preserve residential architectural appearance and comply with parking requirements. Exterior advertising signs are prohibited except a flat nameplate no larger than one square foot. The BOA must make the prescribed neighborhood, street-impact and property-impact findings, plus §35-482(i) findings. A historical training deck's separate 45-day submission instruction was not confirmed as current. Distinctly, current ordinance §16-1112 requires a written appeal of a permit denial/nonrenewal/suspension/revocation filed with the Director or designee within 20 calendar days; the BOA hears the appeal under §35-481. Current §35-482(i) also requires findings of no material health/safety danger, no public nuisance, no substantial neighboring-property injury, adequate utilities/access/drainage/open space/facilities, no revoked STR license or confirmed citation/adjudicated STR offense in the prior year, and no essential neighborhood-character change. ### Personal Injury Liability Insurance (insurance) - Authority: City of San Antonio (City Code Ch. 16, Sec. 16-1108(c)) - Cost: not verified - Renewal: Maintained continuously; self-certified with each application/renewal - Official source: https://docsonline.sanantonio.gov/DSDUploads/2024-06-13-0433STROrdinance.pdf - Notes: §16-1108(c) requires guest personal-injury liability insurance; it states no minimum dollar coverage. §16-1104(a) requires sworn ongoing-compliance self-certification. Insurance premiums are not prescribed in the ordinance. ### Annual Fire Extinguisher Inspection & Life-Safety Standards (inspection) - Authority: City of San Antonio Development Services Department / Fire Code - Cost: not verified - Renewal: Annual (fire extinguisher inspection); self-certified at each permit application/renewal - Official source: https://docsonline.sanantonio.gov/DSDUploads/2024-06-13-0433STROrdinance.pdf - Notes: A 2A:10B:C (5-lb) fire extinguisher must be mounted within 75 feet of all portions of the STR on each floor and independently inspected annually; smoke/CO detectors, emergency escape openings, and a posted evacuation plan are also required (Ord. 2024-06-13-0433, Secs. 16-1104(a)(5), 16-1108(d)). Noncompliant sleeping rooms must not be used or counted toward occupancy, must stay locked where a door is present, and must be identified to occupants in writing (§16-1108(d)(6)). ### Hotel Occupancy Tax Account Registration & Monthly Reporting (registration) - Authority: City of San Antonio Finance Department; City/County reporting portal administered through Neumo - Cost: not verified - Renewal: Report monthly even with zero receipts or platform tax remittance; ordinance deadline is the last day of the following month, extended to the next City workday when that day is a weekend/City holiday. General hotel-tax §31-70(b) instead states the 20th; confirm the STR-specific route with Finance - Official source: https://www.sa.gov/Directory/Departments/Finance/Taxes-Fees/HOT/STR - Notes: Register for a HOT account after registering the STR using the City online payment portal. The first online report is due the last day of the month the account number is received; do not wait for the STR permit or a platform listing. City HOT applies inside city limits; Bexar properties outside city limits still report County HOT to the City. Current Finance instructions use Neumo, replacing the older Avenu wording. Maintain tax books/records for at least four years under the HOT fact sheet. State HOT is administered separately by the Comptroller; operators using a website/noncollecting platform remain responsible, while operators using only a platform that assumes state collection/remittance need not themselves collect/remit state HOT. No separate registration charge was established. Current §31-66 includes customary sleeping-room amenities and cleaning/readying charges in taxable consideration; unrelated personal services, food and other taxes are excluded only when separately stated. Section 31-71 requires tax records available for City inspection at the property. ### STR Operating Standards, Emergency Contact and Required Notices (other) - Authority: City of San Antonio Development Services Department - Cost: not verified - Renewal: Continuous compliance while operating - Official source: https://docsonline.sanantonio.gov/DSDUploads/2024-06-13-0433STROrdinance.pdf - Notes: §16-1108 requires approved occupancy, UDC-compliant off-street parking (not in yards, rights-of-way or access easements), and a BOA parking-adjustment application where at least one off-street space cannot be provided. No overnight outdoor sleeping or outdoor sleeping rentals. Outdoor amenities must post quiet hours: 10 p.m.–6 a.m. Sunday–Thursday and 11 p.m.–6 a.m. Friday–Saturday. §16-1101's residential quiet-hour definition sets 63 decibels measured from separately owned property. Post conspicuously indoors occupancy, parking/noise/outdoor rules, 24-hour contact, cleanliness/trash information, flooding/evacuation/emergency information, applicable permits and HOT registration. All advertisements must include the STR permit number. Give the City current 24-hour operator/agent contact information; after a City citation and call, the operator/agent must attempt to contact occupants within one hour, and after a second complaint/citation take timely appropriate steps under the rental agreement. Compliance costs are property-specific. Current UDC §35-374.01(b) prohibits fee-based prepared food or beverage service, including through a caterer; prepackaged items may be gifted or sold. Residential-zoned STRs cannot operate wedding/event venues, restaurants, meeting halls or other separately classified uses as either a primary or accessory use. Current §35-526's residential-use table sets one vehicle space per Type 1 or Type 2 unit; the nonresidential Type 2 table sets a one-space minimum and 1.9-space maximum per unit. General district exemptions and approved adjustments may apply, so confirm the parcel's approved parking plan rather than assuming every property has identical parking requirements. ## Taxes - **Texas State Hotel Occupancy Tax**: 6% — applies to Taxable sleeping-room/space receipts costing at least $15 per day. Texas §156.101 exempts a right to occupy for at least 30 consecutive days without interrupted payment. Comptroller guidance requires written advance notice to exempt the stay from the notice date; without advance notice, the first 30 days remain taxable. Other documented exemptions may apply. State filing is due the 20th of the following month, or following quarter if qualified.; platform collects: not verified. Source: https://comptroller.texas.gov/taxes/hotel/ - **City of San Antonio Hotel Occupancy Tax**: 9% (7% general occupancy tax + 2% Convention Center expansion) — applies to Taxable sleeping-room receipts inside San Antonio city limits, including cleaning/readying charges and customary amenities; rooms under $2 per day are excluded. Current Texas §§351.002(c), 156.101 and 351.006 govern permanent-resident and government exemptions. The older city §31-66 instead describes full prepayment of the first 30 days and narrower federal-employee treatment. Those conditions conflict with current state law/Comptroller guidance and are not presented as controlling requirements; obtain Finance confirmation for a disputed exemption. Document exemptions and separately stated exclusions.; platform collects: not verified. Source: https://docsonline.sanantonio.gov/DSDUploads/STRHOTFAQ.pdf - **Bexar County Hotel Occupancy Tax**: 1.75% — applies to Taxable sleeping-room receipts in Bexar County, including outside San Antonio, with a local $2-per-day threshold. Permanent-resident and other applicable exemptions require supporting documentation; a stay's length alone does not establish the treatment of its first 30 days. City collects the County portion.; platform collects: not verified. Source: https://docsonline.sanantonio.gov/DSDUploads/STRHOTFAQ.pdf ## Enforcement - Penalties: §16-1110(i) makes Article violations strict-liability Class C misdemeanors with $100–$500 fines upon culpability findings and separate daily offenses. §16-1110(g) sets $200–$500 per occurrence for permit-term violations, and $200–$500 per day/violation for unlawful occupancy; this is not a distinct verified flat civil-fine schedule. Public-nuisance violations may receive district-court injunctive relief. §16-1110(b) requires revocation for three or more confirmed citations accepted by Municipal Court over three separate occasions in a rolling three-year period, whether issued to operator or occupants; subsequent not-guilty/not-liable findings do not count. HOT arrears unpaid within 90 days after a delinquency notice lead to revocation. §16-1111 requires written revocation notice and bars reapplication for the same property for 12 months. False application documents cause denial plus a one-year bar for that owner at that property. Source: https://docsonline.sanantonio.gov/DSDUploads/2024-06-13-0433STROrdinance.pdf - Platform liability: §16-1103(c) requires permit numbers on platform listings and removal within ten business days of a City notice identifying invalid/unpermitted/expired/revoked listings by URL and reason. §16-1104.01, effective September 12, 2024 under Section 8 of signed Ordinance 2024-06-13-0433, requires platforms collecting state HOT to collect/remit applicable City and County HOT; platforms not collecting state HOT have no such duty, leaving operators responsible. Current Finance guidance confirms Airbnb/Vrbo remit state HOT and says City collection began March 10, 2025, while the May 2026 auditor management response says February 1 collection with March 11 reporting for February. Those dates may concern different stages, but the sources do not establish a single reconciled commencement date. Finance/HOT fact-sheet instructions still require operators to pay County HOT, conflicting with the ordinance's platform-duty language. Actual County collection and collection by every other platform remain unresolved; all tax-row platform scalars remain null. - Notes: The ordinance authorizes inspections on reported/suspected violations and a Director meeting, abatement plan or administrative revocation for documented habitual problem properties. Current City Report-an-STR guidance describes inspection within three days of a report and a 14-day notice, then citation up to $500/day on failed reinspection; the September 29 fact sheet instead describes emailing the platform after the 14-day reinspection. These are published procedures, and the ordinance independently establishes the ten-business-day platform-removal deadline after City notice. The May 2026 auditor report reviewed October 2023–February 2025 and found inadequate unpermitted-property identification, nonreporting notices/revocations, revenue validation, delinquent-tax collection and contractor monitoring. Management accepted recommendations and described strengthened controls with fiscal-2026 action dates; subsequent implementation was not independently verified. City HOT fact sheet states late-payment penalties of 5% then another 5%, at least $5, and 10% annual interest (0.833% monthly) starting the second month after the reporting period. Comptroller guidance separately sets a $50 late-report penalty, 5% tax penalty for 1–30 days late, 10% after 30 days, and interest beginning day 61. Under §16-1112, a written permit appeal is filed with the Director or designee within 20 calendar days and heard by the BOA under §35-481; this is separate from the application for a density special exception. Under §16-1111, permits issued in error or on incorrect information, uncorrected violations and noncompliance may support suspension or revocation. Refusing a Director-required problem-property compliance meeting may also support revocation. The general hotel-tax article differs from STR-specific reporting guidance: §31-70(b) says reports arrive by the 20th, while newer §16-1104.01 and Finance STR guidance use month-end. Section 31-73 adds 5% of unpaid tax on each delinquent month after the first, not merely a one-time additional 5%; the fact sheet's shorter description may omit continuing penalties. Confirm Finance's actual applicable assessment rather than treating either summary as a complete penalty calculation. Section 31-74 allows referral for an injunction when the delinquent balance is over 60 days old; §31-75 provides an annually approved surety-bond alternative calculated from the six best revenue months of the prior year. General tax violations are Class C misdemeanors with $50–$500 fines under §31-76, distinct from STR-operation fines. The incorporated UDC §35-481 further calls for grounds and an appeal fee, filing with both the Director and BOA no later than the 20th day after the decision, a two-working-day completeness review and a decision within 60 days. A property-specific Tier Two appeal generally stays proceedings unless imminent peril is certified; appearance may be in person, by agent or attorney, and reversal requires 75% of board members. Section 211.011 of the Texas Local Government Code separately requires a verified court petition within ten days after the decision is filed in the board's office; local §35-481 ties that filing date to approval of the meeting minutes. Court review does not automatically stay proceedings. Confirm the specific permit notice's filing instructions and controlling procedure promptly. Current Texas §351.0042 instead provides municipal-tax interest from the day after the due date at the greater of the state statutory rate or the municipality's January 1, 2013 rate. This differs from the older local/fact-sheet accrual description above; it is not safe to use that summary as a complete current interest calculation. Section 351.004 separately permits a collection suit with specified costs and a 15% penalty after one complete delinquent fiscal quarter; this is not asserted as an automatic addition to every local assessment. ## Unresolved research items - Current UDC §35-374.01 was recovered and read through the official API. Density must round down, authorized bed-and-breakfast establishments count, five-to-seven-unit multifamily properties allow one Type 2, and older rounding-approved renewals have a distinct exception. Parcel calculations and later uncodified zoning changes still require confirmation. - 2026-09-06 audit correction: Section 16-1104.01 conditionally requires a platform that collects Texas state HOT to collect City and Bexar County HOT; it does not establish that every platform actually collects state HOT. All collectedByPlatform fields are null pending platform-specific official evidence. - Current UDC §35-371 was recovered: permanent owner occupancy in the main or accessory unit, no rent for that occupied unit, notarized affidavit, covenant and ADU permit are required. STRs must also comply with §35-374.01; confirm parcel-specific classification/approval and any later uncodified changes. - Pre-October current BOA filing fee and signed FY2027 fee enactment were not recovered. Historical $400/$600 figures are not represented as verified current charges; the announced October 1, 2026 schedule lists $460/$690 plus applicable surcharges. Current §35-399.03 confirms at-most-three-year approvals and reapplication before expiry; a separate historical 45-day filing instruction remains unconfirmed. - The enacted ordinance says a platform collecting state HOT must collect applicable City and County HOT. The May 2026 City Auditor report confirms Airbnb and HomeAway began collecting City HOT in February 2025, while the City HOT fact sheet directs operators to continue paying County HOT. County collection and actual collection by other platforms remain unresolved. - The May 2026 City Auditor report identifies compliance-control deficiencies and management corrective actions. This audit did not verify whether every action plan was fully implemented after the report. - No comprehensive official docket and legislative-agenda search established the absence of pending litigation or later STR amendments through September 21, 2026. - Current consolidated UDC §§35-374.01, 35-371 and 35-399.03 were recovered and read. Rounding, ADU owner occupancy and special-exception term/renewal/nontransferability are now documented. The historical 45-day instruction, incorporated variance findings, later uncodified changes and parcel approvals still need confirmation. - Fees effective October 1, 2026 are supported by the City's FY2027 schedule and DSD announcement, but the underlying signed fee ordinance and pre-October surcharge/total/current BOA filing fee were not recovered. The September 29 fact sheet's Spanish BOA amounts ($400/$600) conflict with English ($460/$690). - Current Finance says Airbnb/Vrbo City-HOT payment began March 10, 2025; auditor management response says February 1 collection with March 11 reporting. The distinct collection/reporting dates have not been reconciled. - Insurance, independent extinguisher inspections, operational-compliance costs and separate HOT-registration charges are not fixed by the fetched sources; their cost fields remain null. - Texas HB2464's home-business law expressly preserves municipal STR rules and private restrictions; broader state-preemption/judicial constraints were not comprehensively established. - Litigation discovery surfaced Blue Line Housing LLC v. City of San Antonio Board of Adjustments, W.D. Tex. 5:25-cv-01588, in a secondary docket. Official ECF access failed; current case posture and any effect on STR rules require an official order/docket. No absence-of-litigation claim is made. - Current general hotel-tax §31-70(b) sets a 20th-day report deadline, while the newer STR-specific §16-1104.01 and Finance guidance use month-end. General §31-73 adds another 5% each delinquent month after the first, whereas the fact sheet describes only an additional 5%. Obtain Finance confirmation of the applicable STR reporting and penalty calculation; no simplified total is asserted. - The imported BOA procedure in §35-481 calls for filing with both Director and BOA, while STR-specific §16-1112 names the Director/designee. The draft includes both provisions; confirm the precise permit-notice filing route, fee, stays and judicial deadline. General §211.011 judicial review is distinct from special statutory proceedings. - Current Texas §§351.002(c), 351.006 and 156.101/156.103 differ from older city §31-66 on permanent-resident prepayment and federal-employee exemptions. Section 351.0042 also differs from local/Finance descriptions of interest accrual. State law is presented separately; Finance's implementation and a disputed exemption or complete assessment require confirmation. - The current §35-311 residential matrix leaves the R-3/R-2/R-1 STR cell blank, unlike the broad City guidance permitting residential districts. Other listed residential columns are P. Confirm the reason for this discrepancy and the parcel's lawful use; the record does not infer a citywide ban or permission for those three districts. ## Sources - Ordinance 2024-06-13-0433 (amending City Code Chapter 16, Article XXII - Short Term Rentals) (official, accessed 2026-09-30): https://docsonline.sanantonio.gov/DSDUploads/2024-06-13-0433STROrdinance.pdf - STR Application, Permits & Enforcement Fact Sheet (downloaded version dated 2026-09-29; English/Spanish fee discrepancy retained) (official, accessed 2026-09-29): https://docsonline.sanantonio.gov/DSDUploads/STRApplicationPermitsEnforcement.pdf - Hotel Occupancy Tax - Short Term Rentals (Fact Sheet) (official, accessed 2026-09-29): https://docsonline.sanantonio.gov/DSDUploads/STRHOTFAQ.pdf - Short Term Rentals - Updates to Current Ordinance, Amendment Overview (Fact Sheet) (official, accessed 2026-09-29): https://docsonline.sanantonio.gov/DSDUploads/STRFactSheet.pdf - Historical 2023 DSD STR training deck (superseded fees; historical ADU/process leads only) (official, accessed 2026-09-29): https://docsonline.sanantonio.gov/DSDUploads/202312723CurrentSTROrdinance.pdf - Hotel Occupancy Tax - Texas Comptroller of Public Accounts (official, accessed 2026-09-30): https://comptroller.texas.gov/taxes/hotel/ - Audit of Finance and Development Services Department Short-Term Rentals (Project AU24-013, May 12, 2026) (official, accessed 2026-09-29): https://www.sanantonio.gov/Portals/0/Files/CityAuditor/Reports/FY2026/AU24-013.pdf - Original enacted 2018 STR ordinance; historical UDC density and grandfathering text (official, accessed 2026-09-29): https://docsonline.sanantonio.gov/dsduploads/strordinanceaspassed.pdf - Current Finance STR tax-registration and platform guidance (official, accessed 2026-09-30): https://www.sa.gov/Directory/Departments/Finance/Taxes-Fees/HOT/STR - Current DSD STR permit application, renewal and cancellation guidance (official, accessed 2026-09-30): https://www.sa.gov/Directory/Departments/DSD/STR/Permits - Current DSD report-an-STR inspection/citation procedure (official, accessed 2026-09-29): https://www.sa.gov/Directory/Departments/DSD/STR/Report - Current DSD STR program and private-restriction guidance (official, accessed 2026-09-29): https://www.sa.gov/Directory/Departments/DSD/STR - Development Services; FY2027 fee-update banner effective October 1, 2026 (official, accessed 2026-09-29): https://www.sa.gov/Directory/Departments/DSD - Fee Schedule and Estimator official landing page (official, accessed 2026-09-29): https://www.sa.gov/Directory/Departments/DSD/Resources/Fees - FY2027 Development Fee Schedule, revised September 2026 (official, accessed 2026-09-30): https://docsonline.sanantonio.gov/DSDUploads/CurrentFeeSchedule.pdf - Texas HB2464 enrolled act; Local Government Code §229.902(d) STR/private-restriction savings (official, accessed 2026-09-30): https://capitol.texas.gov/tlodocs/89R/billtext/html/HB02464F.htm - Texas HB2464 official enactment history; effective June 12, 2025 (official, accessed 2026-09-30): https://capitol.texas.gov/BillLookup/History.aspx?Bill=HB2464&LegSess=89R - City adopted FY2027 budget September 17, 2026 (official, accessed 2026-09-29): https://www.sa.gov/Directory/News-Releases/City-Adopts-Balanced-Fiscal-Year-2027-Budget - Texas Comptroller HOT FAQ, including STR platforms and permanent-resident exemptions (official, accessed 2026-09-30): https://comptroller.texas.gov/taxes/hotel/faq.php - Current San Antonio UDC §35-374.01 — STR uses/density (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=14228&jobId=495185&docIds=ARTIIIZO_DIV7SUUSRE_S35-374.01SHTERE - Current San Antonio UDC §35-371 — accessory dwellings (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=14228&jobId=495185&docIds=ARTIIIZO_DIV7SUUSRE_S35-371ACDW - Current San Antonio UDC §35-399.03 — Type 2 special exceptions (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=14228&jobId=495185&docIds=ARTIIIZO_DIV8AUSPEX_S35-399.03SHTERETY2ES - Current San Antonio Code Article XXII — STR permits, operations and enforcement (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=11508&jobId=493693&docIds=PTIICO_CH16LIBURE_ARTXXIISHTERE - Current San Antonio Code Chapter31 ArticleIV — hotel-tax definitions, duties and remedies (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=11508&jobId=493693&docIds=PTIICO_CH31TA_ARTIVHOOCTA - Current San Antonio UDC §35-481 — BOA appeals (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=14228&jobId=495185&docIds=ARTIVPR_DIV10VAAP_S35-481APBOAD - Current San Antonio UDC §35-482 — variance and STR special-exception findings (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=14228&jobId=495185&docIds=ARTIVPR_DIV10VAAP_S35-482ZOVA - Current San Antonio UDC §35-526 — relevant STR parking requirements (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=14228&jobId=495185&docIds=ARTVDEST_DIV6PASTST_S35-526PALOST - Texas Local Government Code §§211.010 and 211.011 — appeals and judicial review (official, accessed 2026-09-30): https://tcss.legis.texas.gov/resources/LG/htm/LG.211.htm - Texas Tax Code Chapter 156 — state hotel tax and exemptions (official, accessed 2026-09-30): https://tcss.legis.texas.gov/resources/TX/htm/TX.156.htm - Texas Tax Code Chapter 351 — municipal hotel tax (official, accessed 2026-09-30): https://tcss.legis.texas.gov/resources/TX/htm/TX.351.htm - Current San Antonio UDC §35-311 — identified STR use-matrix rows (official, accessed 2026-09-30): https://api.municode.com/CodesContent/docIds?productId=14228&jobId=495185&docIds=ARTIIIZO_DIV2BAZODI_S35-311USRE --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Fort Lauderdale, FL - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/fort-lauderdale-fl/ ## Summary Fort Lauderdale permits whole-home and hosted short-term rentals (stays of 30 days or less) but subjects every listing to a stacked state-county-city compliance regime under Ordinance C-16-25 (Code of Ordinances Ch. 15, Art. X), reflecting the amendment the City Commission approved September 19, 2023. Hosts must first get a Florida DBPR vacation rental license ($170/yr + $50 application + $10 Hospitality Education Program fee; waived only for a homestead owner renting a single room), a Broward County Local Business Tax Receipt, and Broward County Tourist Development Tax registration before applying to the city. City registration costs $880 for a new listing (up to 4 units under one folio, includes the first inspection) and $650/year to renew (non-owner-occupied) or $200/year (owner-occupied/homestead-exempt), due by August 1 each year with certificates expiring September 30 (a $100 late fee applies to a missed deadline, and a separate $100 fee applies to each reinspection or no-show). Inspection caps occupancy at 2 persons per legal bedroom and requires an in-unit noise-monitoring device retaining 180 days of data. Civil penalties run $250 (uncontested) to $325 (contested) per violation, and operating during a suspension can cost $5,000-$15,000 per day. Guests pay roughly 13% in combined tax (6% state sales tax + 1% Broward discretionary surtax + 6% Broward Tourist Development Tax) on top of the nightly rate. Florida's preemption statute, Fla. Stat. Section 509.032(7)(b), bars cities from banning rentals or capping rental frequency/duration unless the local law predates June 1, 2011, so Fort Lauderdale does not limit how many nights per year a property may be rented -- it regulates registration, safety, and taxes instead. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: Both whole-home (non-owner-occupied) and hosted (owner-occupied room) rentals are allowed subject to City Vacation Rental Registration; owner-occupied/homestead listings pay a reduced city renewal fee ($200 vs. $650/year) and are exempt from the state DBPR license if only a room is rented (a notarized owner-occupied statement is required for that exemption). Accessory dwelling units in zoning districts RS-8 and RD-15 may not be used as vacation rentals per Unified Land Development Regulations Section 47-19.2.A.7. Occupancy is capped at 2 persons per legal bedroom (not a flat guest count) and verified at inspection. The city cannot and does not cap nights-per-year or minimum stay below what state law allows, because Fla. Stat. Section 509.032(7)(b) preempts local duration/frequency regulation absent a pre-June-1-2011 ordinance; nothing in the sources reviewed this session establishes that Fort Lauderdale's vacation rental ordinance predates that cutoff, so no grandfathered restriction is assumed here. ## Requirements ### DBPR Vacation Rental License (State of Florida) (license) - Authority: Florida Department of Business and Professional Regulation, Division of Hotels and Restaurants - Cost: $170/year license fee (single unit) + $50 one-time/change-of-ownership application fee + $10 Hospitality Education Program fee - Renewal: Annual; renewal date varies by license district - Official source: https://www2.myfloridalicense.com/hotels-restaurants/licensing/lodging-fees/ - Notes: Multi-unit license fees scale from $180 (2-25 units) up to $350 (501+ units) per the same fee schedule. Exempt if the property is a homestead, owner-occupied, and only a room is being rented (notarized DBPR exemption statement required). ### Broward County Local Business Tax Receipt (license) - Authority: Broward County Records, Taxes and Treasury Division, Tax Collector - Cost: not verified - Renewal: Annual, valid October 1 - September 30; renewal period July 1 - September 30 - Official source: https://www.broward.org/RecordsTaxesTreasury/taxcollector/Pages/LocalBusinessTaxes.aspx - Notes: Required before the City will process a Vacation Rental Registration application. Fee varies by business classification per the county's published fee schedule; the exact short-term-rental classification fee was not independently confirmed this session (see needs_review). ### Broward County Tourist Development Tax Registration (registration) - Authority: Broward County Records, Taxes and Treasury Division, Tourist Development Tax Section - Cost: not verified - Renewal: Ongoing (filing frequency assigned as monthly/quarterly/semi-annual/annual) - Official source: https://www.broward.org/RecordsTaxesTreasury/TaxesFees/Pages/TouristDevelopmentTaxes.aspx - Notes: Registers the owner to collect and remit the 6% county Tourist Development Tax; no registration fee is listed, only the ongoing tax obligation. ### City of Fort Lauderdale Vacation Rental Registration (new/initial) (registration) - Authority: City of Fort Lauderdale, Community Enhancement and Compliance Division - Cost: $880/year (up to 4 units under one folio; includes the first inspection) - Renewal: Annual - see separate renewal requirement - Official source: https://www.fortlauderdale.gov/Government/Departments/Community-Services/Community-Enhancement-and-Compliance/Administrative-Services/Vacation-Rental-Program/Vacation-Rental-Registration - Notes: Governed by Ordinance No. C-16-25 (Code of Ordinances Ch. 15, Art. X - Vacation Rentals; fee schedule set by Vacation Rental Fee Resolution 17-81). Requires prior state and county licenses, proof of ownership, a sample lease, and a marked/photographed off-street parking plan. Applies to any single-family, two-family, three-family, or four-family dwelling unit or condo advertised for 30 days or less to transient occupants (not timeshares). Transfer of rental agent carries a separate $50 fee. ### City of Fort Lauderdale Vacation Rental Registration Renewal (registration) - Authority: City of Fort Lauderdale, Community Enhancement and Compliance Division - Cost: $650/year (non-owner-occupied) or $200/year (owner-occupied/homestead-exempted) - Renewal: Annual; renewal deadline August 1, certificate expires September 30 - Official source: https://www.fortlauderdale.gov/Government/Departments/Community-Services/Community-Enhancement-and-Compliance/Administrative-Services/Vacation-Rental-Program/Vacation-Rental-Renewal - Notes: A $100 late fee applies to any renewal not submitted/complete by the deadline. Applications not fully submitted and paid by September 30 are processed as new applications ($880 fee) and require a new inspection, even for owner-occupied properties. Accounts unrenewed for 6 months after expiration are closed. ### Vacation Rental Safety Inspection (inspection) - Authority: City of Fort Lauderdale Code Enforcement - Cost: Included in the $880 initial registration fee (first inspection); $100 for each subsequent safety inspection, reinspection, or no-show - Renewal: Required at initial registration and generally at renewal for non-owner-occupied properties (owner-occupied renewals filed before the deadline may not require reinspection) - Official source: https://www.fortlauderdale.gov/Government/Departments/Community-Services/Community-Enhancement-and-Compliance/Administrative-Services/Vacation-Rental-Program/Vacation-Rental-Registration - Notes: Verifies maximum occupancy (2 persons per legal bedroom) and minimum housing/life-safety standards. Failed inspections get a reinspection within 10 days; a Certificate of Compliance issues within 3 business days of passing. ### City of Fort Lauderdale Business Tax Receipt (Local Business Tax) (license) - Authority: City of Fort Lauderdale - Cost: $157.50/year (renewal) - Renewal: Annual; expires September 30 - Official source: https://www.fortlauderdale.gov/Government/Departments/Community-Services/Community-Enhancement-and-Compliance/Administrative-Services/Vacation-Rental-Program/Vacation-Rental-Renewal - Notes: Generated and invoiced once the Vacation Rental Application is approved; billed separately from the vacation rental registration fee. Not required to be resubmitted at renewal unless business information changed. ### In-Unit Noise Level Detection Device (other) - Authority: City of Fort Lauderdale (Ordinance C-16-25, as amended September 19, 2023) - Cost: not verified - Renewal: N/A (standing equipment requirement) - Official source: https://www.fortlauderdale.gov/Government/Departments/Community-Services/Community-Enhancement-and-Compliance/Administrative-Services/Vacation-Rental-Program - Notes: Each vacation rental must be equipped with a device that alerts the owner/responsible party and occupants to noise levels; data must be retained 180 days and made available to the City on request. Device cost not published by the City. ## Taxes - **Florida State Transient Rental Sales Tax**: 6% — applies to Rental charges for living/sleeping accommodations rented for 6 months or less; platform collects: not verified. Source: https://floridarevenue.com/Forms_library/current/brochure/gt800034.pdf - **Broward County Discretionary Sales Surtax**: 1% — applies to Same base as the state transient rental sales tax (delivered/occurring in Broward County); not subject to the $5,000 cap that applies to tangible personal property; platform collects: not verified. Source: https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf - **Broward County Tourist Development Tax (TDT)**: 6% — applies to Living quarters/accommodations (hotel, apartment, single-family home, condo, etc.) rented for 6 months or less; platform collects: not verified. Source: https://www.broward.org/RecordsTaxesTreasury/TaxesFees/Pages/TouristDevelopmentTaxes.aspx ## Enforcement - Penalties: $250 civil penalty per uncontested vacation-rental ordinance violation and $325 per contested violation (raised from $200/$275 by the City Commission's ordinance amendment approved September 19, 2023). Operating a vacation rental while its Certificate of Compliance is suspended carries penalties up to $5,000/day for repeat violations, and up to $15,000/day if a special magistrate finds the violation irreparable or irreversible; the same 2023 amendment removed a prior 12-month cap on suspension length. Source: City of Fort Lauderdale Vacation Rental Program page (fortlauderdale.gov). - Platform liability: Not established from the sources reviewed this session. The City's enforcement page directs neighbors with noise/party complaints to Airbnb's and Vrbo's own neighborhood-support channels but does not state a direct statutory or civil liability provision for hosting platforms; the full text of Ordinance C-16-25 was not machine-readable this session, so a platform-liability clause cannot be ruled out (see needs_review). - Notes: Vacation rental complaints go to a 24/7 hotline (1-800-685-7453) or VRInfo@fortlauderdale.gov; the City also publishes quarterly, district-level lists of registered/certified vacation rentals and open enforcement cases by HOA on its Registration Enforcement page. ## Unresolved research items - Broward County Local Business Tax Receipt fee for the short-term-rental/vacation-rental business classification was not independently confirmed against the county's official fee schedule this session; recorded as null (cost varies by classification per broward.org). - Whether hosting platforms (Airbnb, Vrbo, etc.) automatically collect and remit the Florida 6% state sales tax, the 1% Broward discretionary surtax, and/or the 6% Broward Tourist Development Tax on behalf of Fort Lauderdale hosts could not be confirmed against an official source this session. Florida's marketplace-facilitator statute, Fla. Stat. Section 212.05965, explicitly defines 'marketplace' around tangible personal property and excludes persons who solely provide travel-agency/lodging-booking services, so it does not clearly obligate platforms to collect transient rental taxes; collectedByPlatform is recorded as null for all three tax entries pending direct confirmation (e.g., from Airbnb's or Broward County's own tax-remittance agreements). - The full codified text of Ordinance C-16-25 / Code of Ordinances Chapter 15, Article X could not be parsed this session (the city's own ordinance PDF returned non-extractable binary text, and library.municode.com / codelibrary.amlegal.com bot-walled automated access). All ordinance-derived facts here come from the City's official program summary pages, which describe themselves as reflecting the ordinance but are not the primary codified text. - Whether hosting platforms bear any direct civil or statutory liability under the Fort Lauderdale vacation rental ordinance (as opposed to the property owner/responsible party) was not found stated in the city materials reviewed and could not be verified. - The original adoption date of Fort Lauderdale's vacation rental registration requirement (as distinct from the current codification cited as 'Ordinance No. C-16-25') was not confirmed. This matters because Fla. Stat. Section 509.032(7)(b) only allows local duration/frequency regulation for ordinances adopted on or before June 1, 2011; nothing fetched this session establishes whether Fort Lauderdale's program predates that cutoff, so no such grandfathered authority is assumed or claimed in this profile (consistent with the fact that no night-cap/frequency limit was found in city materials). ## Sources - City of Fort Lauderdale - Vacation Rental Program (background, ordinance C-16-25, 2023 amendment summary) (official, accessed 2026-07-18): https://www.fortlauderdale.gov/Government/Departments/Community-Services/Community-Enhancement-and-Compliance/Administrative-Services/Vacation-Rental-Program - City of Fort Lauderdale - Vacation Rental Registration (property registration process and fee schedule) (official, accessed 2026-07-18): https://www.fortlauderdale.gov/Government/Departments/Community-Services/Community-Enhancement-and-Compliance/Administrative-Services/Vacation-Rental-Program/Vacation-Rental-Registration - City of Fort Lauderdale - Vacation Rental Renewal (renewal fees, deadlines, business tax receipt fee) (official, accessed 2026-07-18): https://www.fortlauderdale.gov/Government/Departments/Community-Services/Community-Enhancement-and-Compliance/Administrative-Services/Vacation-Rental-Program/Vacation-Rental-Renewal - City of Fort Lauderdale - Registration Enforcement (complaint process, published enforcement reports) (official, accessed 2026-07-18): https://www.fortlauderdale.gov/Government/Departments/Community-Services/Community-Enhancement-and-Compliance/Administrative-Services/Vacation-Rental-Program/Registration-Enforcement - Ordinance No. C-16-25 (Vacation Rental Registration Program) - PDF (official, accessed 2026-07-18): https://www.fortlauderdale.gov/files/assets/public/v/1/development-services/documents/vacation-rental-ordinance-c1625.pdf - Broward County - Tourist Development Taxes (official, accessed 2026-07-18): https://www.broward.org/RecordsTaxesTreasury/TaxesFees/Pages/TouristDevelopmentTaxes.aspx - Broward County Tax Collector - Local Business Taxes (official, accessed 2026-07-18): https://www.broward.org/RecordsTaxesTreasury/taxcollector/Pages/LocalBusinessTaxes.aspx - Florida DBPR - Hotels and Restaurants Lodging Fees (official, accessed 2026-07-18): https://www2.myfloridalicense.com/hotels-restaurants/licensing/lodging-fees/ - Florida DBPR - Guide to Vacation Rentals and Timeshare Projects (official, accessed 2026-07-18): https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - Fla. Stat. Section 509.032 - Duties of the division; local law inspections (preemption of vacation rental duration/frequency regulation) (official, accessed 2026-07-18): https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0509/Sections/0509.032.html - Fla. Stat. Section 212.05965 - Taxation of marketplace sales (definition of marketplace provider, excludes lodging/travel accommodations) (official, accessed 2026-07-18): https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05965.html - Florida Department of Revenue - GT-800034, Sales and Use Tax on Rental of Living or Sleeping Accommodations (official, accessed 2026-07-18): https://floridarevenue.com/Forms_library/current/brochure/gt800034.pdf - Florida Department of Revenue - DR-15DSS, Discretionary Sales Surtax Information for 2026 (Broward County rate) (official, accessed 2026-07-18): https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf - Florida Department of Revenue - Discretionary Sales Surtax (official, accessed 2026-07-18): https://floridarevenue.com/taxes/taxesfees/Pages/discretionary.aspx - Florida Department of Revenue - Florida Sales and Use Tax (state rate overview) (official, accessed 2026-07-18): https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - Florida Department of Revenue - TIP 21A01-03, New Registration Requirement for Marketplace Providers and Sellers (official, accessed 2026-07-18): https://floridarevenue.com/taxes/tips/Documents/TIP_21A01-03.pdf --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Tampa, FL - Status: **REGULATED** - Last checked: 2026-09-12 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/tampa-fl/ ## Summary Tampa repealed its general rental-certificate registration program effective May 4, 2023, but zoning still matters: the code defines dwelling rentals on a weekly-or-longer basis and separately defines transient lodging. How those provisions apply to a particular short-term rental requires zoning review; this guide does not treat the repeal as permission for nightly rentals. A rental business within Tampa still needs the City's general Business Tax Receipt and a separate Hillsborough County Business Tax Receipt. At the state and county layers, an entire-unit rental generally needs a Florida DBPR vacation-rental license if it is rented more than three times per year for periods under 30 days or one calendar month, whichever is less, or is advertised or held out as regularly rented to guests. Under current Rule 61C-1.008, a single-unit full-year vacation-rental license totals $170 including the $10 Hospitality Education Program fee; a new application adds $50, for $220 total. Transient accommodations are subject to 6% Florida sales tax, Hillsborough County's current 1.5% discretionary surtax, and 6% county Tourist Development Tax. Florida law generally prevents local governments from prohibiting vacation rentals or regulating their duration or frequency unless the local rule was adopted by June 1, 2011. Actual tax collection by each platform was not established. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Not verified - Guest cap: none verified - Rules apply to stays under: not verified Notes: Section 27-43 defines a dwelling unit for rental, lease or other occupancy on a weekly or longer basis. It separately defines transient lodging units, hotels/motels (ten or more transient units), bed-and-breakfast lodging and non-transient roominghouses. A keyword search for a dedicated STR program does not establish that zoning allows nightly rentals. Section 27-156's general-district table marks bed-and-breakfast and hotel/motel uses prohibited in RS-150, RS-100, RS-75, RS-60 and RS-50. That does not by itself classify every vacation rental as either use. Section 27-59 provides for a zoning-administrator determination of unlisted uses, and section 27-8 requires district compliance. The appropriate use classification, special-district rules, adoption history and Florida preemption implications remain unresolved for a particular property. Rental-certificate provisions were repealed, not the entire zoning code. Municode also warns that some post-2019 ordinances may be missing. State licensing distinguishes renting the entire unit from renting rooms: DBPR says an entire unit generally needs a vacation-rental license when rented more than three times per calendar year for periods under 30 days or one calendar month, whichever is less, or when regularly advertised to guests; renting only rooms does not require a state vacation-rental license but remains subject to local jurisdiction. The six-month tax horizon differs from the licensing test, so no single exemption-day scalar is recorded. No City-specific primary-residence or universal occupancy limit was established. Unincorporated Hillsborough County rules do not govern addresses inside Tampa. ## Requirements ### DBPR Vacation Rental License (single unit) (license) - Authority: Florida Department of Business and Professional Regulation (DBPR), Division of Hotels and Restaurants - Cost: $220 for a new single-unit full-year license ($170 total license fee including $10 HEP + $50 application); $170 annual renewal; $140 for a new half-year license ($90 including HEP + $50 application) - Renewal: Annual on February 1 for Hillsborough County (District 3); the half-year fee period begins August 1. - Official source: https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - Notes: DBPR states a license is required for an entire unit rented more than three times in a calendar year for periods under 30 days or one calendar month, whichever is less, or advertised or held out as a place regularly rented to guests. Rule 61C-1.008's single/group table itemizes the $170 full-year total as $150 basic + $10 incremental + $10 HEP; the $50 new/change-of-ownership application fee is additional. The DBPR guide's prose can misleadingly suggest adding HEP again, but the enacted rule's total controls. Apply through DBPR Online Services using the condo or dwelling category and submit each unit address; fees depend on application date and the license expires at the next district renewal, not a full year after application. Rule 61C-1.002 requires email/account details and tax identifiers, with an application route for an online-account exemption. Keep the unit list current; the rule specifies online address/unit changes at least 60 days before expiration. Confirm changes arising nearer renewal with DBPR. ### Hillsborough County Tourist Development Tax (TDT) account (registration) - Authority: Hillsborough County Tax Collector - Cost: not verified - Renewal: Ongoing account; monthly TDT returns due, delinquent after the 20th of the following month - Official source: https://www.hillstaxfl.gov/other-services/tourist-development/general-information/ - Notes: Property owners, managers, and operators renting accommodations for six months or less must collect the 6% tax and remit it to the County Tax Collector. Returns are due monthly on the first and delinquent after the twentieth. Keep guest checks, ledgers, sales-tax payments, federal returns and other TDT records for three years and make them available for audit. Government travel, active-duty military, foreign-diplomat and full-time-student exemptions require the specified proof. No account-opening fee was established. ### Florida Sales and Use Tax registration (transient rentals) (registration) - Authority: Florida Department of Revenue - Cost: not verified - Renewal: Ongoing account; file on the assigned monthly or quarterly schedule, due on the 1st and late after the 20th - Official source: https://floridarevenue.com/Forms_library/current/brochure/gt800034.pdf - Notes: Florida's transient-accommodation guidance requires separate registration for each rental location and collection, reporting and remittance of the 6% state sales tax and applicable surtax on Form DR-15. File even when no tax is due. Returns and payments are due on the first and late after the twentieth following the assigned reporting period; closing or sale requires a final return and payment within 15 days. Bona fide written leases longer than six months are exempt; after a guest has continuously resided and paid tax for six months, month seven onward is exempt while residence continues. Documented full-time students and active-duty military on orders are also exempt. Do not assume platform booking waives registration: section 212.05965 concerns tangible personal property and excludes persons solely arranging lodging. Current platform collection and any account-specific registration exception remain unverified. Electronic payment must be initiated and confirmed by 5 p.m. Eastern on the business day before the 20th; separate electronic-return and paper-return holiday/weekend rules apply. The $5,000 surtax cap does not apply to transient rental charges. ### City of Tampa Business Tax Receipt (license) - Authority: City of Tampa - Cost: not verified - Renewal: Annual; September 30 expiration, October 1 due date, with delinquency assessed in October - Official source: https://www.tampa.gov/business-tax - Notes: General local business tax receipt required for any rental business (residential or commercial) operating within Tampa city limits — this is not STR-specific. The separate requirement to obtain a rental certificate or register a rental property was repealed effective May 4, 2023, per the City's own Business Tax FAQ; business tax itself remains due. Exact fee for a rental-property BTR could not be confirmed on an official page (see needs_review). Chapter 24 requires a separate tax for each location unless otherwise provided. A business beginning April 1–September 30 may pay half the annual tax unless a specific exception applies. Section 24-106 imposes 10% October delinquency plus 5% each later month, capped at 25%; confirm the specific business classification. ### State vacation-rental operating and safety standards (other) - Authority: Florida DBPR, Division of Hotels and Restaurants - Cost: not verified - Renewal: Continuous; balcony inspection certificate every 3 years when applicable - Official source: https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - Notes: Display the current lodging license; keep the unit clean, safe, vermin-free and in good repair; clean/change provided sheets and pillowcases between guests or weekly, whichever occurs first; and follow soap, crib and warewashing rules. If dishes cannot be sanitized with compliant facilities, post DBPR's prescribed notice. Install smoke detectors in every living unit, keep electrical systems safe without extension cords, and comply with NFPA 101; additional hearing-impaired detectors and certain sprinkler rules apply by unit/building configuration. For buildings of three or more stories, file a balcony inspection certificate every three years unless qualifying condominium balconies and stairs are common elements and proof is supplied. Employers with housekeeping or reception staff must provide annual trafficking-awareness training and train new covered staff within 60 days. Vacation rentals do not require a DBPR opening inspection under Rule 61C-1.002(4), but the operator must meet an inspector with keys on request. Local building/fire inspection authority remains. ### Hillsborough County Business Tax Receipt (license) - Authority: Hillsborough County Tax Collector - Cost: not verified - Renewal: Annual; expires September 30. Renew July 1–September 30; delinquent October 1, with monthly penalties capped at 25%. - Official source: https://www.hillstaxfl.gov/faq/ - Notes: A County receipt is required in addition to municipal receipts inside Tampa, before business begins. Apply through BTExpress with the business name, tax identifier, physical address, business description, email and applicable licensing evidence; confirm the application by email, then pay after approval. April 1–June 30 new applications receive a half-year rate. The County publishes section 46-179's $1.50 per room for Chapter 509 accommodations, excluding apartment houses and owner-occupied rooms, with a DBPR license prerequisite. The applicable classification and room count for a particular rental remain unverified, so no flat fee is given. ## Taxes - **Florida State Transient Rental Sales Tax**: 6% — applies to Rental or lease of living quarters/accommodations for a term of 6 months or less; platform collects: not verified. Source: https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - **Hillsborough County Discretionary Sales Surtax**: 1.5% — applies to Same transactions as the state sales tax, including transient rentals (composed of three stacked 0.5% surtaxes: school capital outlay, indigent care, and local government infrastructure); platform collects: not verified. Source: https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf - **Hillsborough County Tourist Development Tax (TDT)**: 6% — applies to Rental of living quarters/accommodations for a term of 6 months or less; platform collects: not verified. Source: https://www.hillstaxfl.gov/other-services/tourist-development/general-information/ ## Enforcement - Penalties: Under Fla. Stat. §509.261, DBPR may impose up to $1,000 per offense for operating without a required license, require remedial education, suspend or revoke a license, and require closure posting. A day or portion of a day may be treated as a separate offense when the violation is a critical law or rule. The statute requires closure signs for suspended/revoked licenses and establishments judicially or administratively found unlicensed. It makes defacing/removing such a sign, opening without a license, or opening while suspended/revoked a second-degree misdemeanor. For late Hillsborough TDT, the County FAQ states the collection allowance is forfeited and the penalty is $50 or 10% of tax due, whichever is greater, plus interest. No Tampa STR-specific penalty schedule was found in the current codified provisions reviewed. - Platform liability: Florida's general marketplace-sales statute does not establish lodging-platform collection: section 212.05965 defines a marketplace around tangible personal property and excludes persons solely arranging travel, including lodging. Actual Airbnb and Vrbo collection of each state and county tax remains unverified here. Confirm the tax authority's requirements and each booking channel's collection arrangements; platform use alone is not evidence that the operator's duties have been discharged. - Notes: Tampa's repeal of general rental certificates does not remove its general zoning, Business Tax or property-code enforcement powers. No dedicated STR penalty schedule was established; the applicability of lodging classifications, weekly-or-longer dwelling language and any new city regulatory action remains under review. ## Proposals and updates on record Statuses reflect the record review date. Dates may have passed; check linked sources for current status. - Tampa considered a city STR registration program in August 2026. Its attorney's August 27 memo said municipal participation in the anticipated county program would require Tampa's own ordinance and regulatory system; council received and filed that memo. The County separately reports adoption on September 2, effective January 1, 2027. Tampa enactment and the final county opt-in provisions remain unverified; no county registration requirement is applied to Tampa here. (Proposed, 2026-08-27) — https://tampagov.hylandcloud.com/251agendaonline/Documents/DownloadFileBytes/MEMO%20RE%20OPT-IN%20HILLSBOROUGH%20COUNTY%20SHORT-TERM%20RENTAL%20ORDINANCE%20-%20AUGUST%2027%2c%20.pdf?documentType=1&meetingId=2884&itemId=26355&publishId=207766&isSection=False&isAttachment=True ## Unresolved research items - The widely-cited '7 consecutive nights minimum' rule for unincorporated Hillsborough County (restricting shorter stays to non-residential zoning; cited by a 2019 Fox 13 News article describing $1,000/day fines and by multiple vendor guides) could not be verified against the primary Hillsborough County Land Development Code text due to the same Municode bot-wall, and its original adoption date could not be confirmed — which matters because Fla. Stat. § 509.032(7)(b) only grandfathers local duration/frequency ordinances adopted on or before June 1, 2011. In any case this is a rule for unincorporated county land, not the incorporated City of Tampa, so it is not included as a Tampa requirement here. - The exact fee for a City of Tampa Business Tax Receipt covering a residential/short-term rental property could not be confirmed on an official City page; the fee lookup requires the City's Accela permitting portal, which was not accessible to this research method. - Airbnb's collection of Florida state sales tax and the Hillsborough discretionary surtax (as opposed to just the county TDT) on Hillsborough County listings is corroborated only by Airbnb's own help-center disclosure, not by a Florida Dept. of Revenue or Hillsborough Tax Collector page naming Airbnb specifically as a registered collecting marketplace provider. - Municode's Tampa product warns that some ordinances enacted from 2019 onward were not supplied for codification; contact the City Clerk before treating the absence of a codified STR provision as conclusive. - No current official source reviewed established a Tampa-specific STR liability-insurance requirement, safety inspection, zoning overlay, permit cap, or transfer rule. - No comprehensive current litigation search was completed. - Lease, condominium, HOA, and other private restrictions require property-specific review. - Root recovered §27-43: dwelling rentals are defined on a weekly-or-longer basis and transient lodging is separately defined. Previous no-transient-text/no-local-regime conclusions were incorrect. Confirm classification/use tables, grandfathered preemption status and current city enforcement before relying on nightly-rental legality. - Current Tampa council consideration of opting into Hillsborough County's 2026 STR rules requires official history review; county rules cannot automatically be applied inside Tampa. - Confirm Hillsborough County Business Tax classification and chargeable room count for the specific rental; §46-179 excludes apartment houses, so the published $1.50/room is not an unconditional STR fee. - Confirm DBPR unit/address changes arising within 60 days of renewal; the rule's advance-update wording and online guide's add/remove instructions need application to that situation. ## Sources - Tampa Code Chapter 19, rental certificate program (official, accessed 2026-09-08): https://library.municode.com/fl/tampa/codes/code_of_ordinances?nodeId=COOR_CH19PRMASTST_ARTIINGE_DIV6RECEPR - Tampa Code Chapter 27, zoning and land development (official, accessed 2026-09-11): https://library.municode.com/fl/tampa/codes/code_of_ordinances?nodeId=COOR_CH27ZOLADE - Fla. Stat. § 509.032 — Duties of the division; general (official, accessed 2026-09-10): http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0509/Sections/0509.032.html - Fla. Stat. § 509.242 — Public lodging classifications (official, accessed 2026-09-10): http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0509/Sections/0509.242.html - Fla. Stat. § 509.261 — Revocation or suspension of licenses; fines (official, accessed 2026-09-08): http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0509/Sections/0509.261.html - DBPR — Guide to Vacation Rentals and Timeshare Projects (official, accessed 2026-09-10): https://www2.myfloridalicense.com/hotels-restaurants/licensing/vrtsp-guide/ - DBPR — Hotels and Restaurants Lodging Fees (official, accessed 2026-09-10): https://www2.myfloridalicense.com/hotels-restaurants/licensing/lodging-fees/ - Florida Administrative Code Rule 61C-1.008 — License Fees (March 2026 compilation) (official, accessed 2026-09-10): https://www2.myfloridalicense.com/hr/statutes/documents/61C_2026-03.pdf - Florida Dept. of Revenue — Florida Sales and Use Tax (official, accessed 2026-09-08): https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx - Florida Dept. of Revenue — Form DR-15DSS, Discretionary Sales Surtax Information (2026) (official, accessed 2026-09-08): https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf - Florida Dept. of Revenue — GT-800034, Sales and Use Tax on Rental of Living or Sleeping Accommodations (official, accessed 2026-09-08): https://floridarevenue.com/Forms_library/current/brochure/gt800034.pdf - Hillsborough County Tax Collector — Tourist Development Tax General Information (official, accessed 2026-09-10): https://www.hillstaxfl.gov/other-services/tourist-development/general-information/ - Hillsborough County Tax Collector — Tourist Development Tax account services (official, accessed 2026-09-08): https://www.hillstaxfl.gov/other-services/tourist-development/ - Hillsborough County Tax Collector — Tourist Development Tax Payments and Exemptions (official, accessed 2026-09-11): https://www.hillstaxfl.gov/other-services/tourist-development/payments-fees/ - City of Tampa — Business Tax, How Do I... (official, accessed 2026-09-08): https://www.tampa.gov/business-tax/how-do-i - City of Tampa — Business Tax (official, accessed 2026-09-10): https://www.tampa.gov/business-tax - Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in Florida (news, accessed 2026-09-08): https://www.airbnb.com/help/article/2301 - Fox 13 Tampa Bay — Hillsborough County issues fines for nightly Airbnb rentals (2019) (news, accessed 2026-09-08): https://www.fox13news.com/news/hillsborough-county-issues-fines-for-nightly-airbnb-rentals - Tampa §27-43 — full current definitions (official, accessed 2026-09-11): https://library.municode.com/api/CodesContent/docIds?productId=10132&jobId=483713&docIds=COOR_CH27ZOLADE_ARTIGEPR_DIV4DE_S27-43DE - Florida Statutes §212.05965 — marketplace sales (official, accessed 2026-09-11): https://www.flsenate.gov/Laws/Statutes/2026/212.05965 - Hillsborough County Tax Collector — FAQs (official, accessed 2026-09-11): https://www.hillstaxfl.gov/faq/ - Tampa City Attorney — August 27, 2026 STR opt-in memorandum (official, accessed 2026-09-11): https://tampagov.hylandcloud.com/251agendaonline/Documents/DownloadFileBytes/MEMO%20RE%20OPT-IN%20HILLSBOROUGH%20COUNTY%20SHORT-TERM%20RENTAL%20ORDINANCE%20-%20AUGUST%2027%2c%20.pdf?documentType=1&meetingId=2884&itemId=26355&publishId=207766&isSection=False&isAttachment=True - Tampa City Council — August 27, 2026 minutes (official, accessed 2026-09-11): https://tampagov.hylandcloud.com/251agendaonline/Documents/ViewAgenda?meetingId=2884&type=minutes&doctype=2 - Hillsborough County — September 2, 2026 meeting recap (official, accessed 2026-09-11): https://hcfl.gov/newsroom/2026/09/03/board-of-county-commissioners-regular-meeting-recap-for-sept-2-2026- - Tampa City Council — September 3, 2026 transcript (official, accessed 2026-09-11): https://apps.tampagov.net/cttv_cc_webapp/Agenda.aspx?pkey=2700 - Hillsborough County — Business Tax renewal and fees (official, accessed 2026-09-11): https://www.hillstaxfl.gov/taxes/business-tax-services/renewal-information/ - Hillsborough County — Open a business (official, accessed 2026-09-11): https://www.hillstaxfl.gov/taxes/business-tax-services/new-regulated-businesses/ - Tampa Code Chapter 24 — business taxes (official, accessed 2026-09-12): https://library.municode.com/fl/tampa/codes/code_of_ordinances?nodeId=COOR_CH24TA --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Virginia Beach, VA - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/virginia-beach-va/ ## Summary Virginia Beach defines a short-term rental (STR) as a rental of 30 days or less of an entire home (or one or more rooms in a primary home), and where you may legally operate one depends on zoning. In the Sandbridge Special Service District, STRs are allowed by right with only an annual $500 zoning permit. Everywhere else, a new STR generally needs a Conditional Use Permit (CUP, standard fee $1,090, renewed every 5 years) in addition to the annual permit, and since a September 7, 2021 ordinance the city has largely confined new CUP approvals to the Oceanfront Resort STR Overlay District; STRs registered with the Commissioner of the Revenue before July 1, 2018 (taxes paid) or CUP'd before September 7, 2021 outside the Overlay are grandfathered and may continue operating. Every STR, regardless of district, must register annually with the Commissioner of the Revenue, carry at least $1,000,000 in liability insurance, pass a life-safety inspection (valid 5 years) and a structural-safety inspection (every 3 years), and provide one off-street parking space per bedroom. Occupancy is limited to 2 persons per bedroom, no more than 2 rental contracts in any consecutive 7-day period, and no outdoor amplified sound after 10 p.m. Guests pay a city lodging tax of 9% of gross rental plus $2/night (10.5% + $2/night inside Sandbridge), on top of Virginia's 6% state/local/regional retail sales tax on accommodations (rentals of 90 days or less); accommodations intermediaries like Airbnb and Vrbo are required by state law to collect and remit these taxes. As of the city's last-updated official enforcement guidance, zoning violations are civil offenses ($200 first offense, $500 each subsequent, escalating to a criminal misdemeanor only if unpaid fines exceed $5,000) -- though 2025 news reports say City Council voted in August 2025 to make STR violations straight misdemeanors and to loosen the parking rule to 1 space per 2 bedrooms; those specific changes could not be confirmed against the current codified ordinance text this session (see needs_review). ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: 30 days Notes: Allowed by right (no CUP) in the Sandbridge Special Service District with an annual STR zoning permit. Requires a Conditional Use Permit plus the annual permit in the Oceanfront Resort STR Overlay District. Outside those two areas, new CUPs have generally not been granted since September 7, 2021; only STRs registered with the Commissioner of the Revenue before July 1, 2018 (with TOT paid) or granted a CUP before September 7, 2021 outside an Overlay District remain grandfathered, and grandfathered status is lost if the dwelling expands by more than 25% or 1,000 sq ft (whichever is less). No flat citywide guest cap; occupancy is limited to 2 persons per bedroom, and events cannot exceed the maximum overnight capacity (bedrooms x 2) without a special-events permit. The city's own STR definition covers rentals of 30 days or less, but the transient occupancy tax is charged and remitted on all rentals of 90 days or less -- these are two different thresholds, both confirmed on official city pages. ## Requirements ### Short-Term Rental Zoning Permit (permit) - Authority: City of Virginia Beach Planning Department -- Zoning Administration - Cost: $500/year - Renewal: Annual; permit expires one year after issuance - Official source: https://planning.virginiabeach.gov/permits/short-term-rental - Notes: Required for every address used as an STR citywide, including Sandbridge and the Oceanfront Resort STR Overlay District. The $500 fee is due only after the property is found zoning-compliant. Requires proof of current Commissioner of the Revenue registration, life-safety and structural-safety inspection reports/attestations, liability insurance, and (where applicable) an active CUP. ### Conditional Use Permit (STR Overlay District) (permit) - Authority: Virginia Beach City Council / Planning Commission - Cost: $1,090 (standard Conditional Use Permit application fee) - Renewal: Every 5 years (CUP expires 5 years from date of adoption) - Official source: https://planning.virginiabeach.gov/permits/conditional-use - Notes: Required before completing the annual STR zoning permit process for a new STR within the Oceanfront Resort STR Overlay District. Not required in the Sandbridge Special Service District (by right). Since a September 7, 2021 ordinance change, new CUP approvals for STRs outside the Overlay District have generally not been granted; CUPs issued before that date outside an Overlay District are grandfathered but must still meet their original conditions. ### Commissioner of the Revenue STR Registration (registration) - Authority: Virginia Beach Commissioner of the Revenue - Cost: not verified - Renewal: Annual registration, plus monthly TOT reporting/remittance - Official source: https://cor.virginiabeach.gov/businesses/short-term-rentals - Notes: Required for every STR regardless of zoning status. Applicants complete the Virginia Beach 311 Form naming a responsible party reachable within 30 minutes; applications are forwarded to the Planning Department's Zoning office for approval. ### Life Safety Inspection (inspection) - Authority: City of Virginia Beach - Cost: not verified - Renewal: Every 5 years (annual attestation form accepted in interim years) - Official source: https://planning.virginiabeach.gov/permits/short-term-rental - Notes: Report required with the initial STR zoning permit application; valid for 5 years. ### Structural Safety Inspection (inspection) - Authority: City of Virginia Beach - Cost: not verified - Renewal: Every 3 years - Official source: https://planning.virginiabeach.gov/permits/short-term-rental - Notes: Required with the initial zoning permit request and every 3 years thereafter; stairways, decks, porches, and balconies under 30 inches high require only photo verification instead of a full inspection. ### Liability Insurance (insurance) - Authority: City of Virginia Beach - Cost: not verified - Renewal: Proof required at registration and at each renewal - Official source: https://planning.virginiabeach.gov/permits/short-term-rental - Notes: Minimum $1,000,000 liability insurance covering the rental activity, listing the STR property address, underwritten by an insurer acceptable to the city. ## Taxes - **Virginia Beach Transient Occupancy Tax (city lodging tax)**: 9% of total gross rental + $2/night flat tax (10.5% + $2/night within the Sandbridge Special Service District) — applies to Short-term rentals of 90 days or less; remitted monthly by the 20th of the following month; platform collects: yes. Source: https://cor.virginiabeach.gov/businesses/transient-occupancy-taxes - **Virginia Retail Sales Tax on Accommodations**: 6% (4.3% state + 1% local + 0.7% Hampton Roads regional transportation tax) — applies to Accommodations/lodging charges statewide in the Hampton Roads region, including Virginia Beach; remitted to the Virginia Department of Taxation; platform collects: yes. Source: https://www.tax.virginia.gov/retail-sales-and-use-tax ## Enforcement - Penalties: Per the city's official enforcement guidance (virginiabeach.gov blog, 'What to Expect When... Filing a Complaint'): civil fines starting at $200 for a first zoning violation and $500 for each subsequent violation; if unpaid fines on a property exceed $5,000, the case may be pursued as a criminal misdemeanor. Since February 2022 the city has issued 269 STR-related summonses per that page. News reports (WAVY, 13News Now, August 2025) state City Council voted to reclassify STR zoning violations as criminal misdemeanors from the first offense, with fines escalating to $1,000 (first offense), $1,500 (uncorrected), and up to $2,000 (ongoing) -- this could not be independently verified against the current codified ordinance text this session; see needs_review. - Platform liability: Under Virginia Code Section 58.1-3826, an accommodations intermediary (e.g., Airbnb, Vrbo) that facilitates a retail sale of an accommodation is deemed 'a facility making a retail sale of an accommodation' and must collect the transient occupancy tax on the room charge and remit it to the locality, and is liable for that amount; the accommodations provider (host) remains responsible for remitting any portion the intermediary does not collect. - Notes: Complaints are filed via the city's 3-1-1 system or the STR team's 24/7 hotline (757-210-5385); STR properties must post signage directing neighbors to the complaint line. The Zoning Office's STR team investigates within 1-2 days via interviews, site visits, and online research. See needs_review for the unresolved status of the reported August 2025 penalty and parking-requirement changes. ## Unresolved research items - Could not confirm whether Virginia Beach's reported August 2025 City Council ordinance amendments -- reclassifying STR zoning violations as criminal misdemeanors from the first offense (fines escalating $1,000/$1,500/$2,000 per WAVY and 13News Now) and reducing the STR parking requirement from 1 space per bedroom to 1 space per 2 bedrooms -- have actually been codified. The live official pages fetched on 2026-07-18 (planning.virginiabeach.gov/permits/short-term-rental and the city's enforcement blog) still state 1 parking space per bedroom and describe the older civil-fine structure ($200/$500, misdemeanor only above $5,000 unpaid). library.municode.com returned only a JavaScript application shell (bot-wall, no rendered text) and virginiabeach.elaws.us returned HTTP 503/403 on every attempt this session, so the current codified parking requirement and penalty structure could not be independently verified against the zoning ordinance text itself. The `enforcement.penalties` field and the 1-space-per-bedroom parking figure in this profile reflect the officially-published-but-possibly-stale city pages; verify directly with Zoning Administration (757-385-8074) before relying on either figure. - Whether Virginia Beach imposes any primary-residence/owner-occupancy requirement on STR operators could not be confirmed or ruled out from an official source. None of the fetched official pages (planning.virginiabeach.gov/permits/short-term-rental, its /rules page, or the Code of Virginia sections reviewed) explicitly address owner-occupancy, so `primary_residence_required: false` reflects the absence of any such requirement in the material reviewed, not an explicit official statement that none exists. - Virginia Code Section 58.1-3826 legally requires accommodations intermediaries to collect and remit Virginia Beach's transient occupancy tax, and `collectedByPlatform: true` reflects that legal requirement. Non-official vendor sources (not used as a cited source) suggest actual per-platform practice may vary -- e.g., a platform might collect the state sales-tax portion but not the local TOT in every case. Hosts should confirm their specific platform's current collection status with the Commissioner of the Revenue (757-385-4515) rather than assume full automatic remittance. - The specific statutory or charter provision authorizing Virginia Beach (a city) to levy its 9%/10.5% transient occupancy tax plus the $2/night flat component was not independently located this session. Code of Virginia Section 58.1-3819 as reviewed authorizes counties generally and preserves 'any authority heretofore granted to any county, city or town' (subsection C) without spelling out Virginia Beach's specific grant, and the only $2/night flat-tax authorization found in Article 6 (Section 58.1-3823(C)) is explicitly limited to James City and York Counties, not Virginia Beach. The 9%/10.5% + $2/night rates themselves are directly corroborated by Virginia Beach's own Commissioner of the Revenue page with worked calculation examples, so the rates are verified even though the precise enabling statute/charter citation is not. - The official grandfathering rule (CUPs granted before September 7, 2021 outside STR Overlay Districts are grandfathered) implies new CUP applications outside Sandbridge and the Oceanfront Resort Overlay are generally no longer approved, but no official source fetched this session explicitly states this as a standing citywide policy covering every non-overlay zoning district; the official FAQ page (planning.virginiabeach.gov/permits/short-term-rental/faqs) did not return readable content this session to confirm directly. ## Sources - Short-Term Rentals -- Virginia Beach Planning Department (program page: zoning permit, districts, CUP, grandfathering, inspections, insurance, parking) (official, accessed 2026-07-18): https://planning.virginiabeach.gov/permits/short-term-rental - Short-Term Rental Rules -- Virginia Beach Planning Department (occupancy, noise, trash, fireworks, events) (official, accessed 2026-07-18): https://planning.virginiabeach.gov/permits/short-term-rental/rules - Short-Term Rental FAQs -- Virginia Beach Planning Department (official, accessed 2026-07-18): https://planning.virginiabeach.gov/permits/short-term-rental/faqs - Conditional Use Permits -- Virginia Beach Planning Department (standard CUP application fee) (official, accessed 2026-07-18): https://planning.virginiabeach.gov/permits/conditional-use - Short Term Rentals -- Virginia Beach Commissioner of the Revenue (registration, 30-day/90-day definitions) (official, accessed 2026-07-18): https://cor.virginiabeach.gov/businesses/short-term-rentals - Transient Occupancy Taxes -- Virginia Beach Commissioner of the Revenue (rate calculations, worked examples, remittance) (official, accessed 2026-07-18): https://cor.virginiabeach.gov/businesses/transient-occupancy-taxes - Short-Term Rentals: What to Expect When... Filing a Complaint -- City of Virginia Beach blog (complaint process, civil fine schedule) (official, accessed 2026-07-18): https://virginiabeach.gov/connect/blog/short-term-rentals-what-to-expect-when-filing-a-complaint - Section 58.1-3819, Code of Virginia -- Transient occupancy tax (general local authority) (official, accessed 2026-07-18): https://law.lis.virginia.gov/vacode/title58.1/chapter38/section58.1-3819/ - Article 6, Chapter 38, Title 58.1, Code of Virginia -- Transient Occupancy Tax (index of sections) (official, accessed 2026-07-18): https://law.lis.virginia.gov/vacodefull/title58.1/chapter38/article6/ - Section 58.1-3826, Code of Virginia -- Scope of transient occupancy tax (accommodations intermediary collection duty) (official, accessed 2026-07-18): https://law.lis.virginia.gov/vacode/title58.1/chapter38/section58.1-3826/ - Section 15.2-983, Code of Virginia -- Creation of registry for short-term rental of property (official, accessed 2026-07-18): https://law.lis.virginia.gov/vacode/title15.2/chapter9/section15.2-983/ - Retail Sales and Use Tax -- Virginia Department of Taxation (Hampton Roads regional rate) (official, accessed 2026-07-18): https://www.tax.virginia.gov/retail-sales-and-use-tax - Criminal penalties back for short-term rental zoning violations in VB -- WAVY News (news, accessed 2026-07-18): https://www.wavy.com/news/local-news/virginia-beach/criminal-penalties-back-for-short-term-rental-zoning-violations-in-vb/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Santa Monica, CA - Status: **HEAVILY REGULATED** - Last checked: 2026-09-07 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/santa-monica-ca/ ## Summary Santa Monica permits home-sharing in a host’s primary residence, with the host living on site throughout the stay. Unhosted vacation rentals of 30 consecutive days or less are prohibited; special accessory-dwelling-unit rules require separate review. Hosts need a City home-sharing permit and business license, qualifying liability coverage, and compliance with occupancy, vehicle and advertising limits. Home-share room rentals are subject to 17% transient occupancy tax unless exempt. Current permit and renewal fee totals remain unresolved. ## At a glance - Unhosted whole-home rental: No - Hosted rental (host present): Conditional - Primary residence required: Yes - Guest cap: none verified - Rules apply to stays under: 31 days Notes: Chapter 6.20 applies within Santa Monica, not neighboring Los Angeles. A host must be a natural person who owns the home or qualifies as a long-term resident and uses it as a primary residence. A non-owner must document the preceding 12 months of residency and the right or intent to remain for the following 12 months. One person may host only one home-share. Occupancy, including the host, other eligible residents and visitors, cannot exceed the lesser of 10 persons, one person per 200 square feet, or two persons per bedroom excluding minor children. A universal visitor-only cap is not established, so max_guests is null. No more than two visitor groups may be booked for a date, with no more than two listings per platform or media outlet and two booked listings across outlets. Rentals longer than 30 consecutive days fall outside Chapter 6.20’s rental definitions, not all housing laws. The currently linked 2019 rules allow a host in either the main house or an ADU permitted before March 31, 2017. Later-permitted ADUs ordinarily require the host to live in the ADU itself; Section 6.20.110 adds a narrow exception for previously permitted home-shares subsequently denied renewal because of changed rules or an erroneously issued permit, with no outstanding unpermitted-work violation. Parcel eligibility and other applicable ADU restrictions remain unresolved. ## Requirements ### Home-Sharing Permit and Business License (combined application) (permit) - Authority: City of Santa Monica, Business License Division / Code Enforcement - Cost: not verified - Renewal: Annual; permit and business license run through June 30 and the City application page calls for renewal July 1. Each listed host must certify prior-year compliance; previously listed non-owner hosts must document continued residency for the next 12 months, and new hosts must supply eligibility documentation. - Official source: https://www.santamonica.gov/process-explainers/how-to-apply-for-a-home-share-business-license - Notes: Apply online with two accepted primary-residence documents, ownership or long-term-residency proof, insurance evidence where required, unit area and bedroom count, permitted occupancy, and information for each host. The linked rules require entity-held homes to use the natural-person host’s long-term-resident documentation rather than treating the entity as the host. The application page’s broader wording about 12 months of prior residency for owners conflicts with the owner/non-owner distinction in the code and rules; confirm owner documentation with the City. Material application changes require an amended application within 30 days. Permits cannot be transferred or assigned. Application review and payment precede issuance; current initial and renewal totals are unresolved. ### Liability Insurance (insurance) - Authority: City of Santa Monica (SMMC 6.20.020(a)(9)) - Cost: not verified - Renewal: Must be maintained continuously while the permit is active - Official source: https://ecode360.com/42735096 - Notes: Maintain at least $500,000 liability coverage for home-sharing, or conduct every home-sharing transaction through a platform providing equal or greater coverage. The City’s application page names Airbnb and HomeAway/VRBO as qualifying and waives separate proof when using only those platforms; this is the City’s stated application policy, not an independent review of an individual booking’s insurance contract. ### Basic Health & Safety Equipment (other) - Authority: City of Santa Monica (SMMC 6.20.020(a)(5)) - Cost: not verified - Renewal: Ongoing condition of the permit - Official source: https://ecode360.com/42735096 - Notes: Provide working fire extinguishers, smoke detectors and carbon monoxide detectors. For a home-share in a multifamily building of more than one story, give visitors emergency-exit-route information. The linked rules permit a preapproval inspection when application information conflicts with City or public records; a mandatory recurring inspection interval is not established. A storage shed or garage that is not habitable residential space cannot be rented as a home-share or used as the host’s substitute residence. ### City Home-Share Registry Listing (registration) - Authority: City of Santa Monica - Cost: not verified - Renewal: Automatic upon permit issuance/renewal; hosts must submit each listing's URL to the Code Enforcement Division within 10 days of permit approval or of any listing change - Official source: https://ecode360.com/42735096 - Notes: The City maintains a registry of authorized hosts and properties, and platforms may not complete an unregistered residential booking. Advertisements must state the business license number, the host’s on-site presence throughout the stay, permitted occupancy and vehicle count, and the two-group limit. Exterior advertising on the dwelling, other buildings on the lot or the lot itself is prohibited. Visitors are limited to one vehicle per rented bedroom; the rules apply the lesser of that number and two vehicles in preferential parking zones, where visitor permits are required. Vehicles may use available on-site parking or legal street parking. Hosts must actively prevent nuisances and comply with noise, health, fire, building and rent-control laws. ## Taxes - **Transient Occupancy Tax (Home-Share rate)**: 17% of total room rental amount — applies to 17% of home-share room-rental charges, including required lodging amenities and maid service under Chapter 6.68. A qualifying 31-consecutive-day stay can receive a refund of previously collected TOT; if already remitted, the collector must first refund the occupant and seek a credit or refund within one year of payment to the City. Specified federal, California and Santa Monica official-business stays require an exemption certificate at registration. Reports and remittances are due the first business day of the following month; payment becomes delinquent after that month’s last day. Keep tax records for four years under Section 6.68.080; the City tax webpage’s two-year instruction conflicts with this code requirement. Actual collection by a named platform is not confirmed.; platform collects: not verified. Source: https://www.santamonica.gov/transient-occupancy-tax ## Enforcement - Penalties: Section 6.20.100 authorizes an infraction fine up to $750 or a misdemeanor fine up to $1,000, up to six months in County Jail, or both. Administrative fines under Chapters 1.09 and 1.10 are additional; the current dollar schedule remains unresolved. A criminal conviction or civil/administrative finding of violation requires reimbursement of investigative costs, back TOT and illegally obtained rental revenue. Under the currently linked November 2019 rules, two final citations during the permit term trigger suspension for 30 days or while at least one citation remains open, whichever is longer; three final citations trigger revocation. One final citation involving conduct endangering health or safety can also support revocation. Suspension and revocation take effect 10 days after mailing the notice of intent unless appealed under Chapter 6.16, rather than immediately upon citation. Initial or renewal applications may also be denied for specified citation histories. Delinquent TOT adds 10%, then another 10% after more than 30 days; any currently prescribed interest rate is unresolved. - Platform liability: Section 6.20.050 makes hosting platforms responsible for applicable TOT collection and remittance as the host’s agent, requires regular disclosure of listing, responsible-person, address, stay-length and price information subject to applicable law, and prohibits residential booking transactions unless the property is on the City registry when the booking fee is received. Platforms also may not receive fees for ancillary services for illegal vacation rentals or unregistered home-shares. Internet-only platforms complying with these duties receive a presumption of compliance, but remain subject to administrative subpoenas. These legal duties do not establish a particular platform’s actual tax remittance. - Notes: The linked 2019 rules expressly preserve lease, HOA and CC&R restrictions. For a tenant hosting in a rent-controlled unit, those rules limit monthly home-sharing revenue to the unit’s monthly rent payment. Current property-specific rent-control, lease and association restrictions must be checked separately. The cited 2019 Ninth Circuit opinion concerns the historical platform challenge; subsequent litigation, settlement terms, statewide preemption and pending legislative changes are not comprehensively established in this record. ## Unresolved research items - Current home-share permit/business-license initial and renewal totals are unresolved. The live city application page fetched 2026-09-06 no longer displays the prior $582.25 itemization; the 2019 Rules PDF lists $100 initial/$50 renewal, which may be superseded. - The City-linked Administrative Citation Fine Schedule was fetched, but it is labeled FY 2025-26 and therefore does not establish the current FY 2026-27 schedule as of September 2026. It lists a $150 default first violation, specified home-sharing advertising fines, 200%/300% repeat multipliers, and late charges, but none are stated as current in the draft. - Whether Santa Monica's Tourism Marketing District (TMD) per-room-night assessment (added on top of TOT, tiered by average daily rate) applies to home-shares or only to traditional hotels/motels was not conclusively confirmed from an official source; it has been left out of the taxes[] array pending that confirmation. - Two Santa Monica press releases about the Airbnb/HomeAway litigation and a 2019 Airbnb settlement (santamonica.gov/press/...) could not be fetched — both live and Wayback-archived versions returned only the site's bot-wall interstitial rather than article content. The core legal facts they'd support were instead confirmed directly against the 9th Circuit's own opinion PDF, so this does not affect any claim in the main fields, but the settlement terms specifically (santamonica.gov/press/2019/12/10/settlement-with-airbnb-guarantees-compliance-with-home-sharing-ordinance) were not verified and are not referenced above. - Named-platform TOT collection/remittance is not confirmed by the legal collection mandate alone. Confirm platform statements and direct-booking duties; tax records must be retained four years under current Chapter 6.68 despite the City webpage’s conflicting two-year instruction. - Current statewide preemption, pending legislation and subsequent litigation are not comprehensively established. Property-specific ADU eligibility, rent-control, lease, HOA and CC&R restrictions need separate review. - The application page appears to request prior 12-month residency proof from owners as well as non-owners; Chapter 6.20 and the linked rules distinguish owners from long-term residents. Confirm the current owner documentation policy. Current permit fees, recurring inspection requirements and tax delinquency interest rate remain unresolved. ## Sources - City of Santa Monica — Housing Protection (home-sharing permitted; unhosted vacation rentals prohibited) (official, accessed 2026-09-04): https://www.santamonica.gov/topic-explainers/housing-protection - Santa Monica Municipal Code, Chapter 6.20: Home-Sharing and Vacation Rentals (live code) (official, accessed 2026-09-07): https://ecode360.com/42735096 - City of Santa Monica Home-Sharing Ordinance Rules and Regulations (Revised November 21, 2019) — official PDF (official, accessed 2026-09-07): https://www.santamonica.gov/media/Document%20Library/Business%20License%20Forms/INFO-Home-Share%20Admin%20Regs.pdf - santamonica.gov — How to Apply for a Home-Share Business License (official, accessed 2026-09-07): https://www.santamonica.gov/process-explainers/how-to-apply-for-a-home-share-business-license - santamonica.gov — Transient Occupancy Tax (official, accessed 2026-09-07): https://www.santamonica.gov/transient-occupancy-tax - HomeAway.com, Inc.; Airbnb Inc. v. City of Santa Monica, Nos. 18-55367, 18-55805, 18-55806 (9th Cir., filed March 13, 2019) — official published opinion (official, accessed 2026-09-07): https://cdn.ca9.uscourts.gov/datastore/opinions/2019/03/13/18-55367.pdf - santamonica.gov — Santa Monica Home-Sharing Law Stands After Challenge by Airbnb, Inc. and HomeAway.com (press release; unreachable this session — bot-walled on direct fetch and via Wayback capture) (news, accessed 2026-07-18): https://www.santamonica.gov/press/2019/08/19/santa-monica-home-sharing-law-stands-after-challenge-by-airbnb-inc-and-homeaway-com - Santa Monica Municipal Code, Chapter 6.68: Tax on Transients for Occupancy (official, accessed 2026-09-07): https://ecode360.com/42735825 - City of Santa Monica — Business License Associated Fees and Assessments (official, accessed 2026-09-07): https://www.santamonica.gov/business-license-associated-fees-and-assessments - City of Santa Monica — Transient Occupancy Tax Return and Tourism Marketing District Assessment (official, accessed 2026-09-07): https://www.santamonica.gov/media/Finance/City%20Taxes/Transient%20Occupancy%20Tax%20Form%20Fillable%20Updated%201.2.2025.pdf - City of Santa Monica — Administrative Citation Fine Schedule, FY 2025-26 (official, accessed 2026-09-07): https://www.santamonica.gov/media/Finance/Fines/Administrative.pdf --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Jersey City, NJ - Status: **HEAVILY REGULATED** - Last checked: 2026-07-18 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/jersey-city-nj/ ## Summary Jersey City defines a short-term rental (STR) as a rental of a residential dwelling for 28 or fewer consecutive days, regulated under Chapter 255 of the Municipal Code (adopted as Ordinance 19-077 on 6/25/2019, upheld by voter referendum 11/5/2019, and substantially amended by Ordinance 25-059 on 6/11/2025). A pure absentee investor who does not live in the building generally cannot legally operate: a permit is issued only to an owner who is a 'principal resident' of the STRP or of another unit on the same lot (residing there at least 275 days/year, per the 2025 amendment), and no owner or entity may hold more than 2 STR permits citywide. Where an owner does live on-site, whole-unit rentals of the unit they do NOT occupy are capped at 60 nights/year when the owner isn't present (each excess night is a separate violation), and are barred entirely in buildings of more than 4 units. Tenants (renters) can never operate an STR or sublease short-term. Every STR needs an annual permit from the Division of Housing Preservation ($250 initial, $200/year renewal), $500,000 minimum general liability insurance, a fire-safety/property-maintenance inspection (valid 3 years), a zoning determination letter, and proof of no outstanding city taxes, water/sewer charges, or municipal court fines. Guests must be 21+ to be the primary renter, and violations of Chapter 255 carry Municipal Court fines of $100-$2,000 per violation (minimum $100/violation/day the violation continues). On top of city rules, guests booking through a marketplace like Airbnb/Vrbo (or renting a 'professionally managed' unit) pay a combined 13.625% in state and local taxes: 6.625% NJ Sales Tax, 1% NJ State Occupancy Fee (reduced from the standard 5% because Jersey City has its own local tax), and 6% Jersey City Hotel and Transient Accommodation Occupancy Tax (Ordinance 20-027, effective 12/1/2021) -- all collected and remitted by the marketplace under NJ law. A federal court upheld Chapter 255's constitutionality against a regulatory-takings challenge (D.N.J., cited in legal commentary through 2024). ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: Yes - Guest cap: none verified - Rules apply to stays under: 29 days Notes: STR permits are issued only to an owner (or a designated Responsible Party) who is the 'principal resident' of the short-term rental property itself or of another dwelling unit on the same lot/building -- defined since Ordinance 25-059 (6/11/2025) as residing there at least 275 days/year, evidenced by 2 of: vehicle registration, state ID, tax documents, or a utility bill. A pure absentee investor with no on-site residence cannot obtain a new permit (narrow exceptions in Ord. 19-077 for owners/tenants already operating non-owner-occupied STRs before 6/6/2019 were time-limited to 1/1/2021 and are closed to new entrants). Where the owner does live on the lot, the OTHER unit(s) may be rented whole-unit while the owner is away, capped at 60 nights/calendar year, and only in buildings of 4 units or fewer where at least one other unit is owner-occupied; that path is also capped at 2 total STR permits per owner/entity citywide (new in Ord. 25-059). Single-family homes and condos/co-ops (where the HOA/Master Deed permits STRs) may operate as STRs while owner-occupied; a bed-and-breakfast-style partial-home rental is capped at 1-3 rooms depending on bedroom count, each room capped at 2 adults + 2 minor children. Tenants/renters can never hold an STR permit or sublease short-term -- this supersedes any conflicting private lease clause. STR definition covers stays of 28 or fewer consecutive days; stays of 29+ consecutive days fall outside Chapter 255 entirely. No single citywide numeric max-guest figure was found for whole-unit rentals (only per-room caps for partial-home rentals); see needs_review. ## Requirements ### Short-Term Rental Permit (permit) - Authority: City of Jersey City, Division of Housing Preservation - Cost: $250 initial application; $200/year renewal - Renewal: Annual, on the anniversary of original issuance; renewal application due at least 30 days before expiration; permit expires automatically if the property changes ownership - Official source: https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/Housing%20Economic%20Development/Tenant%20Landlord%20Relations/Ord.%2025-059%20(Chapter%20255%20-%20STR%20)%20.pdf - Notes: Required before renting or advertising any STR (including on MLS or any booking platform); the permit number must appear in every listing. A separate permit is required for every individual STR unit, even if commonly owned. No owner or entity may hold more than 2 STR permits citywide (Ord. 25-059, 6/11/2025). Application requires: owner/agent/responsible-party contact info available 24/7, driver's license/state ID proving principal residence, Owner's Affidavit, STRP Agent and Responsible Party certifications, 2 recent utility bills, proof of ownership, $500,000 liability insurance proof, zoning determination letter, fire-safety/property-maintenance inspection documentation (within 6 months for initial application), Municipal Court compliance certificate (no outstanding fines, no disturbing-the-peace/nuisance violations), and proof of no outstanding city taxes/water/sewer charges. Approval or written denial is due within 30 days; denials may be appealed within 10 business days to the Business Administrator. ### General Liability Insurance (insurance) - Authority: City of Jersey City, Division of Housing Preservation - Cost: not verified - Renewal: Proof required with every initial and renewal permit application - Official source: https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/Housing%20Economic%20Development/Tenant%20Landlord%20Relations/Ord.%2025-059%20(Chapter%20255%20-%20STR%20)%20.pdf - Notes: Minimum $500,000 general liability insurance coverage required (not a flat fee -- actual premium cost varies by insurer/property). ### Fire Safety and Property Maintenance Code Inspection (inspection) - Authority: City of Jersey City -- Housing Code Enforcement and the Fire Official - Cost: not verified - Renewal: Initial application requires inspection within the past 6 months; renewals require inspection within the past 3 years - Official source: https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/Housing%20Economic%20Development/Tenant%20Landlord%20Relations/Ord.%2025-059%20(Chapter%20255%20-%20STR%20)%20.pdf - Notes: Property Maintenance Code is Chapter 254 of the Jersey City Municipal Code. The city retains the right to re-inspect at any time on a substantiated complaint, regardless of permit status. No inspection fee amount was found on an official source (see needs_review). ### Zoning Determination Letter (other) - Authority: City of Jersey City, Division of Zoning Enforcement - Cost: not verified - Renewal: Required with initial applications only (not required for renewals if no information has changed) - Official source: https://www.jerseycitynj.gov/cityhall/housinganddevelopment/housingpreservation - Notes: Confirms the property is not occupied or used in violation of the City's Land Use Regulations and Zoning Ordinances. No fee amount was found on an official source (see needs_review). ## Taxes - **New Jersey Sales Tax**: 6.625% — applies to Rentals of transient accommodations (28 days or fewer) obtained through a transient space marketplace (e.g. Airbnb, Vrbo) or that are a 'professionally managed unit' (owner offers 2+ other units for rent); direct owner-to-renter rentals outside a marketplace, and rentals executed entirely by a licensed NJ real estate broker, are exempt; platform collects: yes. Source: https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb81r.pdf - **New Jersey State Occupancy Fee**: 1% (reduced from the standard statewide 5% because Jersey City imposes its own local hotel/transient-accommodation occupancy tax) — applies to Same transient accommodations subject to NJ Sales Tax (marketplace-booked or professionally-managed-unit rentals); platform collects: yes. Source: https://www.nj.gov/treasury/taxation/hotelfeeinfo.shtml - **Jersey City Hotel and Transient Accommodation Occupancy Tax**: 6% — applies to Charges for use/occupancy of transient accommodations and hotel rooms in Jersey City (Municipal Code Ch. 304, Art. V, adopted by Ordinance 20-027, effective for transient accommodations 12/1/2021); platform collects: yes. Source: https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/Housing%20Economic%20Development/Tenant%20Landlord%20Relations/Ord.%2025-059%20(Chapter%20255%20-%20STR%20)%20.pdf ## Enforcement - Penalties: Under Chapter 255-7 (as amended by Ordinance 25-059, effective 6/11/2025), a violation subjects the STRP owner, transient occupant(s), short-term rental agent, responsible party, and/or intermediary (defined to include hosting platforms) to Municipal Court fines of $100 to $2,000 per violation, with a minimum of $100 per violation per day the violation continues; the violator has 30 days to cure and may request a Municipal Court hearing within that period. Renting a non-owner-present unit beyond the 60-night/year cap makes each excess night a separate violation. Advertising or operating without a valid permit, or advertising without publishing the permit number, is a separate violation per day the ad/listing appears. A permit may be suspended or revoked by the Director of Housing Preservation for unabated property-maintenance violations, an owner conviction for disturbing the peace/maintaining a nuisance, or 3+ substantiated complaints (1 substantiated complaint at the Director's discretion for serious cases); a revoked STRP cannot reapply for 1 year. - Platform liability: Ordinance 25-059 (6/11/2025) added 'intermediary' -- defined to include a broker or hosting platform that collects rent/taxes on an owner's behalf -- as a party subject to Chapter 255 fines for violations such as unpermitted advertising. Separately, under NJ Division of Taxation guidance (Technical Bulletin TB-81R2), a 'transient space marketplace' (e.g. Airbnb, Vrbo) is legally required to collect and remit NJ Sales Tax, the State Occupancy Fee, and any applicable local occupancy tax (including Jersey City's 6% tax) whenever a rental is booked and paid for through the marketplace. - Notes: A federal district court (D.N.J.) upheld Chapter 255 against a constitutional regulatory-takings challenge; legal commentary describes the ruling as finding owners retain economically viable uses (long-term rental, personal occupancy, or sale) even where STR use is restricted. Full case citation was not independently verified against a primary court-opinion source this session (see needs_review). ## Unresolved research items - Chapter 255 as amended by Ordinance 25-059 is provided as a legislative redline (struck-through old text / underlined new text) rather than a clean codified version, and the city's own Municode-hosted Chapter 255 page (library.municode.com) returned a JavaScript/CAPTCHA bot-wall on every attempt this session and could not be used to cross-check the fully consolidated text. The interplay between the single-family-home room-rental cap (added by Ord. 25-059: 'no more than two rooms... provided the residence contains four or more bedrooms') and the pre-existing 60-night/year whole-unit-while-owner-away rule is not fully unambiguous in the redline text -- specifically whether a single-family homeowner can still rent the ENTIRE home for up to 60 nights/year while away, or whether Ord. 25-059 restricted single-family STRs to room-only rentals. This profile assumes both provisions coexist (room rental while resident, OR whole-home rental capped at 60 nights/year while away) based on the plain text of both sections, but this could not be independently confirmed against a clean consolidated code. - No official source found stating a single citywide maximum-guest-count number for whole-unit STR rentals (only per-room caps of 2 adults + 2 minor children apply, and only to partial-home/bed-and-breakfast-style rentals). `legality.max_guests` is set to null rather than guessed. - No fee amount was found on an official source for the Fire Safety/Property Maintenance Code inspection or the Zoning Determination Letter (both may be bundled into general city inspection/certificate fee schedules not located this session); `requirements[].cost` for both is set to null rather than guessed. - The federal district court decision upholding Chapter 255 against a regulatory-takings challenge is referenced only through secondary legal-commentary sources (TAPinto news article and MROD Law firm blog); the primary court opinion (case name, docket number, exact holding date) was not independently located and fetched this session, so the case citation in `enforcement.notes` is not sourced to a primary judicial record. - NJ Treasury's own 'Municipal Occupancy Tax List' spreadsheet (munitaxlist.pdf) shows a conflicting figure for Jersey City -- it lists a 'Transient Accommodations tax rate' of 3% effective 12/1/2021 in a column distinct from the (blank) 'Hotel/Motel tax rate' column. This conflicts with the explicit, detailed 6% figure stated in NJ Treasury's own TB-81R2 technical bulletin (with a worked calculation example naming Jersey City specifically) and with the City of Jersey City's own Ordinance 20-027 text (which sets the rate at 6% and was fetched and read directly from the city's CDN). This profile uses the 6% figure as primary because it is corroborated by two independent official sources including the taxing authority's own ordinance text, but the discrepant 3% entry in the state's spreadsheet was not resolved and should be checked with NJ Division of Taxation or Jersey City's Division of Collections before high-stakes use. ## Sources - Ordinance 25-059 -- An Ordinance Amending and Supplementing Chapter 255 (Short-Term Rentals), adopted 6/11/2025 (full text, hosted on City of Jersey City's own CDN) (official, accessed 2026-07-18): https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/Housing%20Economic%20Development/Tenant%20Landlord%20Relations/Ord.%2025-059%20(Chapter%20255%20-%20STR%20)%20.pdf - Ordinance 20-027 -- An Ordinance Amending Chapter 304 (Taxation), Article V (Hotel Occupancy Tax) to Include Transient Accommodations (6% tax; full text, City of Jersey City CDN) (official, accessed 2026-07-18): https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/File/City%20Hall/Housing%20Economic%20Development/Tenant%20Landlord%20Relations/Ord.%2025-059%20(Chapter%20255%20-%20STR%20)%20.pdf - Short-term Rentals Frequently Asked Questions -- City of Jersey City, Division of Housing Preservation (dated 12/4/2019, City of Jersey City CDN) (official, accessed 2026-07-18): https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_6189660/Image/City%20Hall/Housing%20Economic%20Development/HousingPreservation/FAQ%20-%2012-4-19.pdf - Housing Preservation -- City of Jersey City (STR permit program page: application process, Tyler portal, contact info) (official, accessed 2026-07-18): https://www.jerseycitynj.gov/cityhall/housinganddevelopment/housingpreservation - TB-81R2: Taxes Imposed on the Rental of Transient Accommodations -- NJ Division of Taxation (Sales Tax, State Occupancy Fee, Jersey City's 6% local tax, marketplace collection duty, worked example: 13.625% total for Jersey City) (official, accessed 2026-07-18): https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb81r.pdf - New Jersey Hotel/Motel and State Occupancy Fee Information -- NJ Division of Taxation (1% reduced rate for Jersey City) (official, accessed 2026-07-18): https://www.nj.gov/treasury/taxation/hotelfeeinfo.shtml - Hotels and Motels Occupancy Fee and Municipal Occupancy Tax -- NJ Division of Taxation (official, accessed 2026-07-18): https://www.nj.gov/treasury/taxation/hotelmotel.shtml - Municipal Occupancy Tax / Transient Accommodations Tax List by Municipality -- NJ Division of Taxation (spreadsheet, updated 5/14/2026) (official, accessed 2026-07-18): https://www.nj.gov/treasury/taxation/pdf/munitaxlist.pdf - New Jersey Hotel and Motel Occupancy Fee Information - Municipal Occupancy Tax -- NJ Division of Taxation (confirms Jersey City is barred from the standard Municipal Occupancy Tax because it has its own local hotel/transient tax) (official, accessed 2026-07-18): https://www.nj.gov/treasury/taxation/hotelfee.shtml - NJ Division of Taxation - Transient Accommodations FAQ (marketplace collection duty, host registration thresholds) (official, accessed 2026-07-18): https://www.nj.gov/treasury/taxation/transientaccommodationsfaq.shtml - Ballotpedia -- Jersey City, New Jersey, Municipal Question 1, Short-Term Rental Property Regulations and Permit Requirements Measure (November 2019) (news, accessed 2026-07-18): https://ballotpedia.org/Jersey_City,_New_Jersey,_Municipal_Question_1,_Short-Term_Rental_Property_Regulations_and_Permit_Requirements_Measure_(November_2019) - Court Upholds Jersey City Ordinance Aimed at AirBNB, Short Term Rentals -- TAPinto Jersey City (news, accessed 2026-07-18): https://www.tapinto.net/towns/jersey-city/articles/court-upholds-jersey-city-ordinance-aimed-at-airbnb-short-term-rentals - Jersey City Short Term Rental Regulation Not a Regulatory Taking -- MROD Law (news, accessed 2026-07-18): https://www.mrod.law/2024/06/05/jersey-city-short-term-rental-regulation-not-a-regulatory-taking/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC). --- # Short-term rental rules in Boise, ID - Status: **LIGHTLY REGULATED** - Last checked: 2026-09-30 (claims cite official sources; items we could not verify are listed below) - Canonical page: https://strwatch.ai/boise-id/ ## Summary Boise repealed its STR licensing ordinance effective May 18, 2026. Current Idaho Code 67-6539 bars local STR licenses and discriminatory restrictions, including owner-occupancy requirements and rental-night or density caps. STRs remain subject to ordinary non-transient residential zoning, building codes and nuisance rules; the absence of a license is not permission to disregard them. State law permits five specified local safety measures, but any post-repeal Boise adoption remains unresolved. Taxable lodging generally carries 6% Idaho sales tax and 2% travel tax, plus 5% within Greater Boise Auditorium District boundaries. Marketplaces have statutory collection duties for transactions they facilitate; direct-booking hosts must register and remit themselves. The posted residential-use code still prohibits STR use of tiny homes on wheels; compatibility with current state preemption and enforceability are unresolved. ## At a glance - Unhosted whole-home rental: Conditional - Hosted rental (host present): Conditional - Primary residence required: No - Guest cap: none verified - Rules apply to stays under: not verified Notes: Idaho Code 67-6539(2)(a) explicitly bars cities/counties from requiring owner-occupation, professional property management, extra insurance, inspections, additional parking, signage, night limits, proximity/density limits, or conditional-use permits for STRs in residential zones. Under 67-6539(3), a city may, by ordinance, require five safety items (smoke alarms in all sleeping areas, a fire extinguisher and CO detector on each floor, removable escape ladders for above-ground sleeping-area windows, occupancy limits per the international building codes' non-transient residential standard, and an emergency information handout); any post-repeal Boise adoption is unresolved. No universal numerical guest cap has been verified; applicable non-transient residential occupancy limits still govern. 'Short-term rental'/'vacation rental' is statutorily defined (Idaho Code 63-1803(4)) as a rental for a fee of 30 days or less; longer stays fall outside that statutory definition, without establishing an exemption from all taxes or property rules. The statutory definition excludes retail, restaurant, banquet, event-center and similar uses. Posted Boise residential-use section P(5) still forbids STR use of tiny homes on wheels and references repealed Chapter 22; its enforceability under current state preemption is unresolved. The code portal states currency through June 9, 2026, so later amendments and parcel-specific eligibility need review. ## Requirements ### Idaho lodging tax permits (registration) - Authority: Idaho State Tax Commission - Cost: not verified - Official source: https://tax.idaho.gov/taxes/taxes-on-sales/travel-and-convention-tax/ - Notes: Apply through Idaho Business Registration for a regular seller’s permit, travel-and-convention permit and, inside GBAD, auditorium-district permit. No permits are needed if all lodging is booked through registered marketplaces that collect/remit every applicable tax; direct bookings or separately charged services not taxed by the marketplace require permits. Display the seller’s permit at the business; it is not transferable from a prior owner. ### Tax returns and remittance (other) - Authority: Idaho State Tax Commission - Cost: not verified - Renewal: Assigned filing frequency; monthly returns due the following month’s 20th - Official source: https://tax.idaho.gov/taxes/sales-use/stfiling/ - Notes: File regular sales-tax returns in TAP (Form 850), travel-and-convention returns (Form 1152), and GBAD returns if applicable (Form 1250). File even with no sales while permits are active; do not report sales/taxes already reported by registered marketplaces. Sales-tax monthly deadlines move to the next workday for weekends/holidays; quarterly sales tax is due within 20 days after quarter end. Follow the assigned schedule for each tax. Sales tax uses accrual accounting: report the sale in its period even if the guest has not paid. Agency guidance assigns quarterly sales-tax filing below $750 per quarter; follow the assigned schedule. Twelve consecutive zero-sales months lead to permit cancellation, not permission to use that cancelled permit. ### Tax records and exemption documentation (other) - Authority: Idaho State Tax Commission - Cost: not verified - Renewal: Retain sales/use-tax records and exemption certificates for four years - Official source: https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/record-keeping/ - Notes: Keep receipts, invoices, contracts, returns, payments and exemption evidence; keep the lease and related records for continuous occupancy longer than 30 days. The agency recommends seven years if returns were not filed. Travel tax does not apply to continuous stays longer than 30 days in the same room or space; qualifying-government/organization lodging must be billed to and paid directly by the qualifying entity and supported by ST-104HM or ST-101; employee-paid lodging later reimbursed is taxable. For overpaid sales/use, travel or Tax Commission-administered auditorium taxes, Form TCR with supporting records is the refund process; claims must be complete within three years after payment. Refund denials may be protested in writing within 63 days from the Notice of Determination. Third-party rewards may require room tax on the free-room value; operator-run rewards may be untaxed when the operator documents the qualifying repeat-stay reward. Exempt-stay rewards require exemption documentation. Do not duplicate a seller's refund; repay the Commission if both refund the same tax. A request for more supporting information allows 30 days to respond. ## Taxes - **Idaho Sales Tax**: 6% — applies to Taxable lodging of 30 days or less, including booking/reservation, pet, no-show, ordinary cleaning and taxable-room card convenience fees. Separately stated extraordinary cleaning or damage may be treated differently. Cancellation, parking and internet charges are not taxed under the agency's current common-charge table. Qualifying exemptions require documentation.; platform collects: not verified. Source: https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/tax-types/ - **Idaho Travel and Convention Tax**: 2% — applies to Occupants of hotel/motel rooms, vacation-home rentals, and private campgrounds for stays of 30 days or less. The common-charge table also taxes booking/reservation, pet, no-show, ordinary cleaning and taxable-room card convenience fees; separately stated extraordinary damage/cleaning may differ. Cancellation, parking and internet charges are not taxed. Confirm the particular fee and exemption rather than assuming every charge follows the room.; platform collects: not verified. Source: https://tax.idaho.gov/taxes/taxes-on-sales/travel-and-convention-tax/ - **Greater Boise Auditorium District (GBAD) Room Tax**: 5% — applies to Short-term lodging (30 days or less) at properties located within the Greater Boise Auditorium District boundaries. The common-charge table also taxes booking/reservation, pet, no-show, ordinary cleaning and taxable-room card convenience fees; separately stated extraordinary damage/cleaning may differ. Cancellation, parking and internet charges are not taxed. Confirm the particular fee and exemption rather than assuming every charge follows the room.; platform collects: not verified. Source: https://www.boiseauditorium.com/faq/ ## Enforcement - Penalties: Boise has repealed its former STR licensing ordinance. Idaho Code 67-6539(6) provides that STR properties, owners, and tenants are subject to the same county/city ordinances and penalties that apply to any other residential use, including noise, parking, nuisance, curfew, and traffic regulations — enforced through Boise's general municipal code rather than a dedicated STR ordinance. Idaho sales-tax filing penalties are 5% of unpaid tax per month up to 25%; late payment after filing is 0.5% per month up to 25%. Minimum penalty is $10 when tax is due, and overdue tax generally accrues interest at the applicable annual rate. For sales-tax deficiencies, §§63-3632 and 63-3045 calculate interest subject to statutory pauses during audit identification through deficiency notice and during a perfected protest through its final determination; interest does not apply to penalties or accrued interest. Boise noise violations are infractions under 5-7-7. Under 1-4-2, the scheduled fine governs; an unspecified infraction defaults to $100 plus court costs, and the maximum is $300 plus court costs (https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-88). Specific scheduled noise, nuisance and parking amounts remain unresolved. Unless a different punishment is prescribed, Boise 1-4-1 misdemeanor violations carry up to $1,000 fine or six months in county jail, or both (https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-85). Under 4-1-6, failure to abate most nuisances is a misdemeanor, with listed exceptions; not every nuisance or parking violation has this classification. - Platform liability: Cities and counties may not regulate the operation of a short-term rental marketplace (Idaho Code 67-6539(7)). Current Idaho Code 63-1804 requires a short-term rental marketplace to register with the Idaho State Tax Commission and to collect, report, and remit state sales tax, state travel and convention tax, and any applicable local-government taxes administered by the Tax Commission (e.g., GBAD) on transactions it facilitates; a marketplace new to Idaho has 45 days after its first Idaho transaction to come into compliance. A host who rents directly without a marketplace must independently register for and remit those same taxes. - Notes: Local governments are additionally barred from levying any sales, use, franchise, receipts, or similar tax/fee on the business of operating a short-term rental marketplace itself (Idaho Code 63-1804(1)). Boise 5-7-3 prohibits amplified sound plainly audible inside another residence or on a public street/right-of-way 100 feet from its source. Exceptions and current parking, trash, local-contact and exact occupancy standards remain unresolved. Sales-tax deficiency redetermination under §63-3631 follows §63-3045: ordinarily protest within 63 days after the notice is sent, and perfect an inadequate protest within 28 days of the corrective notice date. Sales-tax jeopardy assessments have the agency's separate 30-day protest route. The taxpayer can request an informal hearing and supply evidence; resale/exemption certificates supporting a sales-tax petition must reach the Commission within 90 days of the deficiency-notice date. After an adverse final decision, §63-3049 allows 91 days after receipt of notice for court/BTA review, with 20% security or an acceptable substitute; sales/use amounts over $25,000 must go to district court, not BTA. Confirm other tax-layer and remedy applicability promptly. ## Unresolved research items - Specific dollar fine/penalty amounts for general Boise municipal-code violations (noise, nuisance, parking) that would apply to an STR as an ordinary residence were not verified — the official code portal (codelibrary.amlegal.com, Boise's municode host) returned an HTTP 403 bot-wall on every fetch attempt (direct WebFetch and curl with a browser user-agent), and no Wayback Machine snapshot exists for that page after the May 18, 2026 repeal date to check via that fallback either. - Could not directly inspect the current full text of Boise City Code Chapter 22 (Short-Term Rentals) to confirm exactly how the repeal was codified (e.g., whether the chapter was deleted outright or replaced with a reference to state law) — this profile relies on the City Clerk's official summary page (cityofboise.org) stating the license is 'no longer required' as of 2026-05-18, which is corroborated by the state statute change but is a summary, not the ordinance text itself. - Post-repeal safety-ordinance adoption, current ordinary residential zoning/occupancy standards, pending legislation/litigation and private HOA/lease restrictions have not been established. State preemption of city/county action does not itself verify private restrictions. - Named-platform remittance remains unresolved. Permit,filing,zero-return,records,qualifying-entity exemption documentation and general Tax Commission refund/protest procedures are supported. Individual transaction entitlement and private restrictions require review. - Tax permit costs and renewal cadence,and separate filing/recordkeeping costs,have not been established; null does not mean free. - Posted Boise code prohibits tiny-home-on-wheels STR use and references repealed Chapter22; conflict with current state preemption and enforceability remain unresolved. Portal currency is June9,2026; later amendments,local safety adoption,parking,trash,local-contact and exact occupancy requirements need review. - The statutory STR definition covers30daysorless,but a single duration exemption across all tax and property layers is not established; min_stay_exempt_days remains null. - Historical original needs_review access descriptions are retained verbatim for audit continuity. The code portal is now accessible; general misdemeanor/infraction penalties are recovered, but current scheduled noise/parking fines and complete repeal text remain unresolved. - General sales-tax protest, interest and judicial-review rules are documented, but separate travel/GBAD jeopardy and court-route applicability and all special remedies were not independently established. Confirm the notice-specific route; do not apply one deadline to every tax proceeding. ## Sources - Idaho Code 67-6539 — Limitations on Regulation of Short-Term Rentals and Vacation Rentals (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/ - Idaho Code 63-1803 — Definitions (Short-Term Rental Marketplaces) (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch18/sect63-1803/ - House Bill 583 (2026) — bill status/history page (official, accessed 2026-09-30): https://legislature.idaho.gov/sessioninfo/2026/legislation/h0583/ - City of Boise — Short-Term Rental License (current status: license no longer required, effective 2026-05-18) (official, accessed 2026-09-30): https://www.cityofboise.org/departments/city-clerk/licensing/other/short-term-rental-license/ - City of Boise — Legislative Updates 2026 (HB 583 tracking and city testimony) (official, accessed 2026-09-30): https://www.cityofboise.org/departments/mayor/government-affairs-legislative-updates/city-of-boise-legislative-updates-2026/ - Idaho State Tax Commission — Travel and Convention Tax (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/taxes-on-sales/travel-and-convention-tax/ - Idaho State Tax Commission — Lodging: Short-term Rental Marketplaces (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/rentals/ - Idaho State Tax Commission — Hotels, Motels and Short-Term Rentals (lodging guide) (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/ - Idaho State Tax Commission — Sales and Use Taxes: Basics Guide (6% rate) (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/online-guide/ - Idaho State Tax Commission — Auditorium District Taxes (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/taxes-on-sales/aud/ - Idaho State Tax Commission — press release: STR marketplaces reminded to charge taxes on booking fees (official, accessed 2026-09-30): https://tax.idaho.gov/pressrelease/idaho-short-term-rental-marketplaces-reminded-to-charge-taxes-on-booking-fees/ - Idaho State Tax Commission — City Sales Taxes (confirms Boise has no local-option city sales tax) (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/ - Greater Boise Auditorium District — FAQ (5% room tax, district is a public/governmental entity) (official, accessed 2026-09-30): https://www.boiseauditorium.com/faq/ - Idaho Code 63-1804 — marketplace and direct-booking tax duties (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch18/sect63-1804/ - Idaho sales-tax filing and paying (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/stfiling/ - Idaho regular seller’s permit (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/permits/permits/ - Idaho lodging recordkeeping (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/record-keeping/ - Idaho lodging tax types (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/tax-types/ - Idaho lodging exemptions (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/exemption/ - Idaho lodging filing (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/filing/ - Common lodging charges (official, accessed 2026-09-30): https://tax.idaho.gov/document-mngr/pubs_EIS00414/ - Boise residential-use standards (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-66597 - Boise dwelling building-code adoption (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-37177 - Boise noise prohibitions (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-5576 - Boise noise penalties (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-5595 - Boise infraction penalties (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-88 - Boise repeal references (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-37892 - Boise code currency (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/boise_id/latest/overview - Pending codification (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-46752 - Boise misdemeanor penalty (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-85 - Boise nuisance penalty (official, accessed 2026-09-30): https://codelibrary.amlegal.com/codes/boise_id/latest/boise/0-0-0-4526 - Idaho refund requests (official, accessed 2026-09-30): https://tax.idaho.gov/taxes/sales-use/sales-and-use-tax-refund-requests/ - Tax Commission deficiency protest and appeal guidance (official, accessed 2026-09-30): https://tax.idaho.gov/online-services/compliance-audits/your-right-to-appeal-a-notice-of-deficiency-determination/ - Idaho Code 63-3045 (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3045/ - Idaho Code 63-3049 (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3049/ - Idaho Code 63-3631 (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3631/ - Idaho Code 63-3632 (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3632/ - Idaho Code 63-3633 (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3633/ - Idaho Code 63-3629 (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3629/ - Idaho Code 63-3622 (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3622/ - Idaho Code 63-3634 (official, accessed 2026-09-30): https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch36/sect63-3634/ --- Educational information, not legal advice. Published by STRWatch (Laniakea Technologies LLC).