Cities with the Highest Short-Term Rental Taxes (2026)

Top 25: Highest Tax Rates

Rankings combine all applicable taxes on short-term rentals including city transient occupancy tax, county tourism tax, state sales tax on lodging, and any special district assessments. Higher combined rates are ranked as stricter.

1. 1

   Sioux City, IAHeavy Restrictions5% (Iowa Code §423A.3)

   Sioux City short-term rental operators must collect the 5% Iowa state hotel/motel tax under Iowa Code §423A.3 plus the 7% Sioux City local hotel/motel tax authorized by Iowa Code §423A.4, for a combined 12% on every stay under 90 consecutive days. Stays exceeding 90 days by the same guest become exempt after day 90 under HF 760 (2020); the first 90 days remain taxable.

2. 2

   Schenectady County, NYHeavy Restrictions4%

   Schenectady County imposes a 3% occupancy (hotel/motel) tax that applies to STRs under 30 nights. NY State sales tax is 4% plus 4% Schenectady County sales tax (8% total). Under Ch. 739/2024 platforms collect state tax beginning March 25, 2025.

3. 3

   Colonie, NYHeavy Restrictions4% (Tax Law §1105(e))

   Short-term rental operators in Colonie must collect the Albany County 6% hotel occupancy tax authorized by NY Tax Law §1202-g for any stay under 30 consecutive days. Colonie does not impose a separate town-level occupancy tax. New York State sales tax (4%) and Albany County sales tax (4%) also apply to hotel-room charges. Stays of 90+ consecutive days by the same guest may qualify as permanent residence.

4. 4

   Grapevine, TXHeavy Restrictions

   STR bookings in Grapevine are subject to 6 percent Texas state HOT, 7 percent Grapevine local HOT, and annual registration and permit fees. Failure to remit triggers penalties and interest.

5. 5

   Ojai, CAHeavy Restrictions10%

   Ojai charges a 10% Transient Occupancy Tax (TOT) on all short-term rentals of 30 days or less under OMC Chapter 3-2. Operators must register with the city and remit TOT quarterly. Failure to collect TOT results in operator liability plus penalties.

6. 6

   Homestead, FLHeavy Restrictions6% + 1% county surtax = 7%

   Homestead STR operators must collect and remit Florida sales tax (6%), Miami-Dade County tourist development tax (6%), and obtain a local business tax receipt. Total tax burden on guests is approximately 12% plus any applicable discretionary surtax. Failure to collect and remit taxes carries significant state penalties.

7. 7

   Doral, FLHeavy Restrictions6%

   Doral requires all short-term rental operators to obtain a Certificate of Use ($136.17 initial, $36.70 annual renewal) and collect applicable taxes including Florida's 6% sales tax and Miami-Dade County's 6% resort/tourist development tax. The minimum rental period is 7 days; stays under 7 days are prohibited. Fines for operating without proper registration escalate from $500 to $7,500.

8. 8

   Columbus, OHHeavy Restrictions5.1% (CC §371.02)

   Columbus levies a 5.1% hotel/motel/short-term rental excise tax under Chapter 371 of the Columbus City Codes. Hosts also pay Franklin County Convention Facilities Authority lodging tax (4.9% within Columbus) plus 7.5% combined Ohio/Franklin County sales tax. Permit fees are $75/year (primary residence) or $150/year (non-primary), plus a $20 application fee and $32 BCI background check.

9. 9

   Springdale, ARHeavy Restrictions6.5% (A.C.A. §26-52-301)

   Short-term rental operators in Springdale collect stacked lodging taxes: the Arkansas 6.5% state sales tax (A.C.A. §26-52-301), the applicable Washington County or Benton County local sales tax, the City of Springdale local sales tax, and the Springdale Advertising and Promotion (A&P) tax under A.C.A. §26-75-602 et seq. Stays of 30 consecutive days or more to the same guest are generally exempt from the A&P tax.

10. 10

    Fairfax, VAHeavy Restrictions

    Short-term rental operators in the City of Fairfax must collect and remit a 4 percent Transient Occupancy Tax (TOT) on all rentals of fewer than 30 consecutive nights, plus Virginia state sales tax of 5.3 percent (6 percent combined in Fairfax City with regional add-on). Failure to remit TOT results in penalties, interest, and potential criminal prosecution under Virginia Code Section 58.1-3818.

11. 11

    Palm Coast, FLHeavy RestrictionsSet by City Council resolution

    Palm Coast requires short-term vacation rentals to register with the City, effective March 3, 2025, and pay an application fee set by City Council resolution. Owners must also hold a Flagler County business tax receipt, a state tourist-tax certificate, and a DBPR lodging license.

12. 12

    Broome County, NYHeavy Restrictions5% county

    Broome County imposes a 5% hotel/motel occupancy tax under County Local Law applicable to stays under 30 days. NY State sales tax 4% plus county sales tax 4% also apply.

13. 13

    Gaithersburg, MDHeavy Restrictions6% MD sales tax

    Gaithersburg STR hosts must collect and remit the Maryland 6% state sales tax and Montgomery County 7% hotel-motel tax for a combined 13% transient occupancy tax. Airbnb and VRBO collect some taxes automatically, but hosts remain responsible for ensuring full compliance.

14. 14

    Napa County, CAHeavy Restrictions13%

    Unincorporated Napa County imposes a 13% Transient Occupancy Tax on lodging stays of 30 consecutive days or less under County Code Chapter 3.32, plus a 2% Tourism assessment reported on the same return. Operators register annually, post a Certificate of Authority, and remit quarterly.

15. 15

    Cedar Hill, TXHeavy Restrictions13%

    Cedar Hill Sec. 21-42 levies 7% city Hotel Occupancy Tax on stays under 30 days, plus 6% state HOT = 13% total. Administered by MuniServices, LLC. Exempt: religious/charitable organizations and permanent residents (30+ consecutive days).

16. 16

    Napa, CAHeavy Restrictions1% (NMC 3.20)

    Napa short-term rentals collect a 13% Transient Occupancy Tax under Napa Municipal Code Chapter 3.20 (12% general TOT plus a 1% Transient Occupancy Special Tax for Affordable and Workforce Housing) plus a 2% Napa Valley Tourism Improvement District (NTID) assessment for a combined 15% on every stay under 30 days. Operators must hold a City of Napa Business Tax Certificate under NMC Chapter 5.04 and register for TOT with the Finance Department before listing. The 2026-2027 annual Vacation Rental Permit fee is $674.

17. 17

    Oneida County, NYHeavy Restrictions5 percent

    Oneida County hotel/motel occupancy tax: 5 percent on rentals under 30 days (Local Law No. 3 of 1992, amended). Applies to STRs, B and Bs, hotels. NY State sales tax 4 percent plus county 4.75 percent also apply.

18. 18

    Irving, TXHeavy Restrictions

    Irving STR hosts must collect and remit a 7% local hotel occupancy tax monthly, in addition to the state 6% hotel tax. Registration fees apply annually.

19. 19

    Wayne County, MIHeavy Restrictions6 percent

    Michigan charges 6 percent state use tax on lodging. Wayne County imposes a convention and tourism excise tax up to 5 percent on Detroit-area hotels and STRs under PA 263 of 1974. Hosts must collect and remit both.

20. 20

    Orange County, NYHeavy Restrictions5 percent

    Orange County NY imposes a 5 percent hotel and motel occupancy tax on stays under 30 days under Orange County Local Law. Short-term rental hosts must register with the Orange County Commissioner of Finance and remit quarterly. NY State sales tax of 8.125 percent (4 percent state + 4 percent county + 0.125 percent MCTD) also applies, and since March 2025 platforms like Airbnb/VRBO collect and remit state portions automatically.

21. 21

    Coral Gables, FLHeavy Restrictions6%

    Short-term rentals in Coral Gables single-family residential districts are prohibited under the Zoning Code. Where permitted in commercial and mixed-use zones, operators must collect Florida sales tax (6%), Miami-Dade tourist development tax (6%), and Miami-Dade convention tax (2%), totaling approximately 14% in taxes on rental income.

22. 22

    Honolulu County, HIHeavy Restrictions3% of gross proceeds

    Oahu levies a 3% Oahu Transient Accommodations Tax (OTAT) on gross rental proceeds from stays under 180 consecutive days under ROH Sec. 8A-1.1, in addition to state TAT.

23. 23

    Mission Viejo, CAHeavy RestrictionsStill applies to rental income

    Mission Viejo does not issue short-term rental permits in residential zones, so there is no local STR tax or fee structure. Any rental income from unauthorized STRs remains subject to state and county transient occupancy tax obligations.

24. 24

    Scranton, PAHeavy Restrictions6% (72 P.S. §7210)

    Short-term rental operators in Scranton must collect the Lackawanna County 7% hotel tax authorized under 72 P.S. §1771-A et seq. and the Pennsylvania 6% state hotel occupancy tax under 72 P.S. §7210 for any stay under 30 consecutive days. The combined rate is 13%. Scranton does not impose a separate municipal STR tax, but operators must pay the city Mercantile/Business Privilege Tax.

25. 25

    New York County, NYHeavy Restrictions~14.75%

    Manhattan STRs are subject to NYC Hotel Room Occupancy Tax plus NY State and City sales taxes, for a combined total of approximately 14.75% plus a nightly unit fee.

State-by-State Breakdown

How each state leans overall, based on the cities and counties we have data for in that state.

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