Taxes & Fees: North Haven vs Waterbury
How do taxes & fees rules compare between North Haven, CT and Waterbury, CT?
North Haven has fewer restrictions than Waterbury.
North Haven, CT
New Haven County
Connecticut abolished operational county government in 1960; New Haven County is a Census/judicial region only. The state imposes a 15% Room Occupancy Tax on rentals of 30 consecutive days or fewer under Conn. Gen. Stat. Sec. 12-407 and Sec. 12-408 (one of the highest US state lodging taxes). Bed-and-breakfast establishments are taxed at 11%. Town-level STR fees vary.
View full North Haven rules →Waterbury, CT
New Haven County
Waterbury collects CT Room Occupancy Tax at 15% on stays under 30 days. This is one of the highest lodging tax rates in the nation. Platforms auto-collect.
View full Waterbury rules →Key Facts Comparison
| Fact | North Haven | Waterbury |
|---|---|---|
| County Government | None (abolished 1960) | - |
| State Lodging Tax (STR) | 15% (CGS 12-407) | - |
| B&B Rate | 11% | - |
| Facilitator Collection | PA 19-117 (Airbnb/Vrbo) | - |
| DRS Permit Fee | $100 one-time | - |
| State Tax | - | 15% Room Occupancy Tax |
| Among Highest | - | In the nation |
| Platforms | - | Auto-collect CT tax |
| Filing | - | CT DRS quarterly |
Highlighted rows indicate differences between cities.
North Haven FAQ
What lodging tax do I owe on a New Haven County short-term rental?
Connecticut imposes a 15% Room Occupancy Tax under Conn. Gen. Stat. Sec. 12-407 on rentals of 30 consecutive days or fewer; bed-and-breakfast establishments are taxed at 11%. There is no separate New Haven County tax because Connecticut counties have no operational government, and Sec. 12-407 preempts local lodging taxes.
Does Airbnb collect Connecticut taxes for me?
Yes. Public Act 19-117 (effective October 1, 2019) requires qualifying short-term rental facilitators such as Airbnb and Vrbo to collect and remit the 15% Room Occupancy Tax on bookings made through their platforms. Hosts who rent directly without a facilitator must register with CT DRS, pay the $100 Sales and Use Tax Permit fee, and file Form OS-114.
Waterbury FAQ
What tax do I owe on rentals?
CT Room Occupancy Tax is 15% on stays under 30 days. This is among the highest in the nation.
Does Airbnb handle tax collection?
Yes. Airbnb and Vrbo auto-collect CT Room Occupancy Tax.
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