Short-Term Rental Regulations by City

Regulations for 221 cities across the United States, sorted alphabetically.

City State Permit Tax Rate Day Limit Primary Res.
Albuquerque NM ✓ Required ~13.625% No limit No
Alexandria VA ✓ Required 9.5% + $1.25 per room per night (combined City + State transient lodging tax) No limit No
Amelia Island FL ✓ Required 12% No limit No
Anaheim CA ✓ Required 15% Transient Occupancy Tax (TOT) No limit No
Anchorage AK ✓ Required 12% No limit No
Anna Maria Island FL ✓ Required 13% No limit No
Arlington TX ✓ Required 15% No limit No
Asheville NC ✓ Required 13.75% No limit Varies
Aspen CO ✓ Required 17.35% 120 days–unlimited (varies by permit type) Varies
Athens GA ✓ Required 7% No limit Varies
Atlanta GA ✓ Required 12% No limit Required
Atlantic City NJ ✓ Required 13.625% combined percentage-based tax (3.625% NJ Sales Tax + 9% Atlantic City Luxury Tax + 1% State Occupancy Fee) for stays under 90 days, plus a separate flat $1-per-night Atlantic City Promotion Fee No limit No
Austin TX ✓ Required 15% No limit No
Baltimore MD ✓ Required 15.5% No limit Required
Banner Elk NC ✓ Required 12.75% No limit No
Bar Harbor ME ✓ Required 9% No limit Varies
Barnstable MA ✓ Required 14.45% No limit No
Bend OR ✓ Required 11.9% No limit Varies
Big Bear Lake CA ✓ Required 13% No limit No
Big Sky MT ✓ Required 12% No limit No
Biloxi MS ✓ Required 12% No limit No
Bloomington IN ✓ Required 12% (7% Indiana state sales tax + 5% Monroe County innkeeper's tax) No limit No
Blowing Rock NC ✓ Required 12.75% No limit No
Blue Ridge GA ✓ Required 15% + $5/night No limit No
Boise ID Not required 13% No limit No
Boone NC ✓ Required 12.75% No limit Required
Boston MA ✓ Required 14.95% No limit Required
Boulder CO ✓ Required 12.835% No limit Required
Bozeman MT ✓ Required 8% No limit Required
Branson MO ✓ Required 12.975% No limit No
Breckenridge CO ✓ Required 12.275% No limit No
Broken Bow OK ✓ Required 13.25% No limit No
Burlington VT ✓ Required 21% No limit Required
Cambridge MA ✓ Required 14.45% (state 5.7% + Cambridge local 6.00% + convention center 2.75%); up to 17.45% if the Short-Term Rental Community Impact Fee (up to 3%) applies No limit Required
Camden ME ✓ Required 9% No limit Varies
Cannon Beach OR ✓ Required 14% No limit No
Cape Coral FL ✓ Required 11% No limit No
Cape May NJ ✓ Required 14.625% No limit No
Carmel By The Sea CA ✓ Required 10% No limit No
Charleston SC ✓ Required 14.0% No limit No
Charlotte NC Not required 16.25% No limit No
Charlottesville VA ✓ Required 14.3% (9% city Transient Occupancy Tax + 5.3% Virginia Retail Sales & Use Tax) No limit Required
Chattanooga TN ✓ Required 17.25% No limit Varies
Chicago IL ✓ Required 10.5% No limit No
Chincoteague VA ✓ Required 10.3% No limit No
Cincinnati OH ✓ Required 7% No limit No
Clearwater FL ✓ Required 13% Tourist/Commercial zones only — banned in residential No
Coeur d’Alene ID ✓ Required 8% (6% Idaho state sales tax + 2% Idaho travel and convention tax; Coeur d'Alene/Kootenai County is not within any Idaho auditorium district and has no local-option lodging tax) No limit No
Colorado Springs CO ✓ Required 10.20% No limit Varies
Columbus OH ✓ Required 13.1% No limit Varies
Coronado CA Not required 10% No limit No
Corpus Christi TX ✓ Required 15% No limit No
Crested Butte CO ✓ Required 7.9% 90 days–unlimited (varies by permit type) Varies
Dallas TX Not required 15% No limit No
Deadwood SD ✓ Required 8.7% + $2/night No limit No
Deep Creek Lake MD ✓ Required 14% combined (8% Garrett County Accommodation/Hotel Rental Tax + 6% Maryland state sales and use tax) No limit No
Denver CO ✓ Required 13.65% No limit Required
Destin FL ✓ Required 12% No limit No
Door County WI ✓ Required 13.5%-14.0% No limit No
Durango CO ✓ Required 14.65% No limit No
Estes Park CO ✓ Required 14.2% No limit No
Eureka Springs AR ✓ Required 14.375% No limit No
Fayetteville AR ✓ Required 13.75% No limit Varies
Flagstaff AZ ✓ Required ~11.76% No limit No
Folly Beach SC ✓ Required 13% 72 days–unlimited (varies by permit type) Varies
Fort Lauderdale FL ✓ Required 12% No limit No
Fort Myers Beach FL ✓ Required 11.5% No limit No
Fort Worth TX ✓ Required 17% No limit No
Fredericksburg TX ✓ Required 13% No limit No
Galena IL ✓ Required 11% No limit No
Galveston TX ✓ Required 15% No limit No
Gatlinburg TN ✓ Required 12.75% No limit No
Greenville SC ✓ Required 10% No limit No
Gulf Shores AL ✓ Required 16% No limit No
Helen GA ✓ Required 16% + $5/night No limit No
Hilton Head SC ✓ Required ~10% No limit No
Hocking Hills OH Not required 13.25% No limit No
Honolulu HI ✓ Required 17.75% No limit Varies
Hot Springs AR ✓ Required 14.5% No limit No
Houston TX ✓ Required 13% No limit No
Indianapolis IN ✓ Required 17% No limit No
Inglewood CA ✓ Required 15.5% 90 days Required
Irvine CA Not required 10% No limit No
Isle of Palms SC ✓ Required 14% No limit No
Jackson Hole WY ✓ Required 12% Up to 60 nights/year in Town of Jackson residential zones; unrestricted in resort/overlay zones and unincorporated Teton County No
Jacksonville FL ✓ Required 13.5% No limit No
Jersey City NJ ✓ Required 13.625% No limit Required
Joshua Tree CA ✓ Required 7% No limit No
Kailua-Kona HI ✓ Required 18.712% No limit No
Kanab UT ✓ Required 15.02% No limit No
Kansas City MO ✓ Required ~17.5% No limit Varies
Kauai HI ✓ Required 18.712% No limit Varies
Kennebunkport ME ✓ Required 9% No limit No
Key West FL ✓ Required 11% No limit No
Kimberling City MO ✓ Required 9.975% No limit No
Kissimmee FL ✓ Required 12% No limit No
Knoxville TN ✓ Required 13.25% No limit Varies
Laconia NH ✓ Required 8.5% No limit No
Lake Arrowhead CA ✓ Required 7% No limit No
Lake Chelan WA ✓ Required 11.70% No limit No
Lake Geneva WI ✓ Required 13.5% 180 days No
Lake George NY ✓ Required 11% No limit No
Lake Havasu City AZ ✓ Required 10.5% No limit No
Lake Placid NY ✓ Required 13% 90 days No
Lake Tahoe (El Dorado County) CA ✓ Required 14% No limit No
Las Vegas NV ✓ Required 13.00%-13.38% No limit Required
Leavenworth WA ✓ Required 11.60% No limit Varies
Lewes DE ✓ Required 10% combined (4.5% state short-term rental lodging tax + 5.5% City of Lewes Gross Receipts Rental Tax) No limit No
Lexington KY ✓ Required 15.5% No limit Varies
Los Angeles CA ✓ Required 14% No limit Required
Louisville KY ✓ Required 15.5% + business license fee No limit Varies
Mackinac Island MI ✓ Required 6% No limit No
Madison WI ✓ Required 15% 30 days–unlimited (varies by permit type) Required
Malibu CA ✓ Required 15% No limit No
Mammoth Lakes CA ✓ Required 15% No limit No
Marco Island FL Not required 11% No limit No
Maui HI ✓ Required 17%-18% No limit Varies
Memphis TN ✓ Required ~15.5% + $2/night No limit No
Miami FL ✓ Required 12% No limit No
Miami Beach FL ✓ Required 10% (6% Florida state sales tax + 4% City of Miami Beach Resort Tax) No limit No
Minneapolis MN ✓ Required 12.025% No limit No
Miramar Beach FL ✓ Required 12% No limit No
Moab UT ✓ Required 14.82% No limit No
Monterey CA Not required 12% No limit No
Morgantown WV ✓ Required 13% No limit No
Myrtle Beach SC ✓ Required 10% No limit No
Nantucket MA ✓ Required 11.7% (14.7% for professionally-managed short-term rentals subject to the 3% community impact fee) No limit No
Napa CA ✓ Required 15% No limit Varies
Naples FL Not required 11% No limit No
Nashville TN ✓ Required 15.25% No limit Varies
New Braunfels TX ✓ Required 13% combined (6% state + 7% city) No limit No
New Orleans LA ✓ Required 16.75% Varies by zoning district — check your property's zoning designation in the CZO Varies
New York City NY ✓ Required 8.5% plus $1.50/unit/day plus applicable local bed taxes No limit Required
Newport RI ✓ Required 14% No limit Varies
Newport Beach CA ✓ Required 11% No limit No
North Conway NH ✓ Required 8.5% No limit No
Oak Bluffs MA Not required 11.7% No limit No
Ocean City MD ✓ Required 12% No limit No
Ocean City NJ ✓ Required 11.625% on marketplace-booked short-term rentals (6.625% NJ Sales Tax + 5% NJ State Occupancy Fee); Ocean City's local 3% Municipal Occupancy Tax (effective 11/1/2025) currently applies to hotel/motel occupancies only and has not been extended to marketplace-booked transient accommodations No limit No
Oceanside CA ✓ Required 11.5% No limit No
Oklahoma City OK ✓ Required 17.875% No limit Varies
Orange Beach AL ✓ Required 16% No limit No
Orlando FL ✓ Required 12% No limit Required
Osage Beach MO Not required 16.95% No limit No
Outer Banks NC ✓ Required 12.75% No limit No
Oxford MS ✓ Required 9% (7% Mississippi state sales tax + 2% Oxford Tourism and Economic Development Tax) No limit No
Page AZ ✓ Required 16.9% No limit No
Palm Springs CA ✓ Required 12.5% 6–26 days (varies by permit type) Varies
Panama City Beach FL ✓ Required 11% No limit No
Park City UT ✓ Required 4.85%+ (varies by location) No limit No
Pensacola Beach FL ✓ Required 12.5% (6% FL state sales tax + 1.5% Escambia County discretionary sales surtax + 5% Escambia County Tourist Development Tax) No limit No
Philadelphia PA ✓ Required 14.5% No limit Varies
Phoenix AZ ✓ Required 12.57% No limit No
Pigeon Forge TN ✓ Required 12.25% No limit No
Pismo Beach CA ✓ Required 14.5% 182 days–unlimited (varies by permit type) Varies
Pittsburgh PA ✓ Required 14% No maximum number of rental days per year under current City of Pittsburgh law. Chapter 781 governs registration, inspection, and permitting of rental units (including short-term homestays) but does not cap annual rental-day usage. Separate STR-specific legislation that could add usage restrictions has been introduced in City Council but was not enacted as of July 2026. No
Pocono Township PA ✓ Required 9% No limit No
Port Aransas TX ✓ Required 13% No limit No
Portland ME ✓ Required 9% No limit Varies
Portland OR ✓ Required 15% No limit on total rental nights; max 95 days per year when resident absent Required
Prescott AZ ✓ Required 12.275% No limit No
Providence RI ✓ Required 14% No limit Required
Provincetown MA ✓ Required 14.45% No limit No
Rapid City SD ✓ Required 8.7% No limit No
Rehoboth Beach DE ✓ Required 11.5% No limit No
Richmond VA ✓ Required 14% No limit Required
Sacramento CA ✓ Required 13% 90 days–unlimited (varies by permit type) Varies
Salt Lake City UT ✓ Required 14.52% No limit No
San Antonio TX ✓ Required 16.75% No limit Varies
San Diego CA ✓ Required 11.75%–13.75% (zone-based) 20 days–unlimited (varies by permit type) Varies
San Francisco CA ✓ Required 16.00%–16.25% No limit Required
San Jose CA Not required 6% 180 days No
Sanibel FL ✓ Required 11.5% No limit No
Santa Barbara CA ✓ Required 14% No limit No
Santa Cruz CA ✓ Required 14% No limit Varies
Santa Fe NM ✓ Required ~15% No limit No
Santa Monica CA ✓ Required 17% No limit Required
Santa Rosa Beach FL ✓ Required 12.0% No limit No
Sarasota FL ✓ Required 13% No limit No
Saratoga Springs NY ✓ Required 15% 150 days Varies
Saugatuck MI ✓ Required 6% No limit No
Savannah GA ✓ Required 15% No limit Varies
Scottsdale AZ ✓ Required 12.25% No limit No
Seattle WA ✓ Required 15.7% + $2.00/night + 0.471% B&O No limit No
Sedona AZ ✓ Required 13.325%-13.9% No limit No
Sevierville TN ✓ Required 12.75% No limit No
Sonoma CA ✓ Required 15% No limit No
South Haven MI ✓ Required 6% 28 days–unlimited (varies by permit type) No
South Lake Tahoe CA ✓ Required 12% No limit Varies
South Padre Island TX ✓ Required 17% No limit No
Southampton NY ✓ Required 14.25% No limit No
Spokane WA ✓ Required 9.10% combined sales tax No limit No
Springdale UT ✓ Required 14.37% No limit Required
St Augustine FL ✓ Required 11% No limit No
St George UT ✓ Required 12.25% No limit No
St Petersburg FL Not required 13% 3 days No
Stamford CT Not required 15% No limit No
State College PA ✓ Required 11% 120 days Required
Steamboat Springs CO ✓ Required 18.4% No limit No
Stowe VT ✓ Required 13% No limit No
Sun Valley ID ✓ Required 12% (6% Idaho state sales tax + 2% Idaho travel & convention tax + 4% Sun Valley Local Option Tax occupancy sales rate on short-term rentals) No limit No
Surfside Beach SC ✓ Required 10% No limit No
Tampa FL ✓ Required 12% No limit No
Taos NM ✓ Required ~14.175% No limit No
Telluride CO ✓ Required 17.22% 29 days–unlimited (varies by permit type) No
Traverse City MI ✓ Required 6% No limit No
Truckee CA ✓ Required 14% No limit No
Tucson AZ ✓ Required 16.05% No limit No
Tulsa OK ✓ Required 13.517% No limit No
Tybee Island GA ✓ Required 14% + $5/night No limit No
Vail CO ✓ Required 10.8% No limit No
Virginia Beach VA ✓ Required 15% + $2/night No limit No
Waco TX ✓ Required 15% No limit No
Wasatch County UT ✓ Required 12.82% No limit No
Washington DC ✓ Required 20.4% 90 days–unlimited (varies by permit type) Required
Whitefish MT ✓ Required 11% No limit No
Wildwood Crest NJ ✓ Required 15.475% No limit No
Williamsburg VA ✓ Required 14% + $2/night 104 days Required
Wilmington NC Not required 13% No limit No
Winter Park CO ✓ Required 13.2% No limit No
Wisconsin Dells WI ✓ Required 12.25% 180 days–unlimited (varies by permit type) Varies