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

The First 25 of 410 Places in List Order: Most Restrictive Level First

This list is a directory grouped by level, not a measurement. Places are ordered by the restriction level recorded for each rule, most restrictive first: Heavy Restrictions, Significant Restrictions, Some Restrictions, Light Restrictions, Few Restrictions. The level is a label stored with the rule, and this page does not calculate it from fines, hours, fees or any other figure. Within a level, places are listed alphabetically by name, so position inside a level carries no meaning.

• Adams County, COHeavy RestrictionsState sales tax; 30-day stays exempt

  Unincorporated Adams County allows a short-term rental only under a Short-Term Rental License from the Community & Economic Development Department, applied for at least thirty (30) days before any advertising or lease, expiring one (1) year after issuance or on transfer of title, with a Conditional Use Permit required instead for occupancy above twelve (12) people (DSR § 4-03-03-02-11). The county sets no lodging tax in that section; state sales tax applies to stays under thirty consecutive days under C.R.S. 39-26-104(1)(f) and 39-26-704(3).

• Gilbert, AZHeavy RestrictionsStays under 30 days

  Gilbert requires STR operators to collect and remit Transaction Privilege Tax on all short-term stays. A town STR license and state TPT license are both required for legal operation.

• Keller, TXHeavy Restrictions6 percent

  Texas charges 6 percent state HOT on stays under 30 days (Tax Code 156) and Keller adds a 7 percent local HOT (Chapter 351). Operators must collect and remit both regardless of platform.

• Lakewood, CAHeavy Restrictions8% of rent while permitted (§6903)

  Lakewood's zoning code bans short-term rentals of under 31 days citywide as of June 30, 2024, after a one-year wind-down for previously permitted hosts. While permits still existed, the city taxed short-term stays at 8% and charged a $40 business license fee for up to eight rooms, but new short-term rentals are not allowed anywhere in the city today.

• Little Rock, ARHeavy RestrictionsCity accommodation tax applies

  Little Rock STR operators must collect and remit the city's hotel/motel tax (also called the accommodation tax) on all short-term rental bookings. Arkansas also imposes a state sales tax and tourism tax on short-term accommodations.

• Minneapolis, MNHeavy Restrictions6.875 percent

  Minneapolis STRs collect 6.875 percent MN sales tax, 3 percent Minneapolis lodging tax, 2.5 percent Minneapolis entertainment tax, plus county taxes. Platforms like Airbnb remit most automatically.

• Philadelphia, PAHeavy Restrictions8.5%

  Philadelphia STR operators must collect and remit the 8.5% city Hotel Tax (Phila. Code Chapter 19-2400) plus the 6% Pennsylvania state hotel occupancy tax on every stay under 30 days. A Limited Lodging Operator License is $150/year; non-primary 'Visitor Accommodation' Rental Licenses are $63/unit/year. Operators also owe Business Income & Receipts Tax (BIRT) and, for residents, Net Profits Tax. Hotel Tax returns are filed monthly via the Philadelphia Tax Center.

• Plymouth County, MAHeavy Restrictions

  Short-term rentals owe the 5.7% Massachusetts state excise plus a local excise of up to 6% adopted under MGL c.64G §3A. Plymouth, Marshfield, and Wareham levy the full local rate; Airbnb and Vrbo collect it.

• St. Petersburg, FLHeavy RestrictionsPinellas County Tax Collector account is required

  St. Petersburg short-term rental operators must collect 7% Florida sales tax plus 6% Pinellas County Tourist Development Tax on stays of six months or less, in addition to paying for the city Business Tax Receipt.

• Wake County, NCHeavy Restrictions6%

  Wake County levies a 6% Room Occupancy Tax on the gross receipts from rental of any room, lodging or accommodation furnished by a hotel, motel, inn, tourist camp, Airbnb, VRBO or similar place within the county, authorized by N.C. Session Law 1991-594 and the Wake County Board of Commissioners' December 1991 levy (effective January 1, 1992). Combined with NC state sales tax (4.75%) and Wake County local sales tax (2.5%), short-term rental guests pay roughly 13.25% in taxes.

• Washington, DCHeavy Restrictions15.95%

  DC imposes a 15.95% transient accommodations tax on all short-term rental stays, effective through March 30, 2027. Hosts must collect and remit this tax. The two-year STR license costs $104.50 through DLCP.

• Akron, OHSignificant Restrictions3% of gross rental revenue

  Akron charges operators a three percent excise tax on the gross revenue of every short-term rental in the city under § 104.51, on top of the separate registration required by Chapter 111. Hosting platforms can pay it on the operator's behalf, and hosts must hold the tax in trust for the city until it's remitted.

• Austin, TXSignificant Restrictions

  Austin imposes an 11% Hotel Occupancy Tax (HOT) on STR stays plus a 6% Texas state HOT. Operators must hold a city operating license: $836.30 new or $385.30 renewal.

• Berkeley, CASignificant Restrictions12% under BMC Ch. 7.36

  Beyond the citywide 12% occupancy tax, Berkeley's short-term rental ordinance layers on a host enforcement fee of 2% of rents charged and requires $1 million in liability insurance, a Zoning Certificate and a business license before a host residence can be listed.

• Chatham County, GASignificant RestrictionsMarketplace innkeeper contract or tax returns

  Operating a short-term rental in unincorporated Chatham County requires a BSRS license that costs $350 up front, renews annually for another $350, and only issues once all ad valorem property taxes are current and hotel/motel tax collection is proven. Sec. 16-1304 lays out every qualifying condition.

• Cleveland, OHSignificant Restrictions$150 per application, § 686B.03(d)

  Cleveland requires every short-term rental owner or operator to hold an annual license from the Commissioner before renting a dwelling unit, per Codified Ordinances § 686B.03. The application carries a $150 fee, due again at $150 for each annual renewal, and the license runs December 1 through November 30 and cannot be transferred between people or properties.

• Contra Costa County, CASignificant Restrictions10% of rent

  Short-term rentals in unincorporated Contra Costa County pay a 10% Transient Occupancy Tax on stays of 30 days or less. Hosts must register with the county within 30 days of starting; Airbnb remits directly for its bookings, but direct bookings must be filed separately.

• El Paso, TXSignificant Restrictions2% El Paso County

  El Paso short-term rentals are subject to a 17.5% combined Hotel Occupancy Tax: 6% Texas state HOT, 9% El Paso city HOT, and 2% county venue tax.

• Elgin, ILSignificant Restrictionsset by city's annual fee ordinance

  Elgin treats Airbnb and VRBO rentals as licensed rental residential property under Chapter 6.37, not as hotels. Owners must obtain a rental license and pay a fee tied to the number of units before advertising or renting, undergo a pre-license inspection, and complete landlord training; hotels, motels and bed-and-breakfast inns are excluded from this licensing scheme.

• Evanston, ILSignificant RestrictionsHotel-motel, bed and breakfast, vacation rental tax per Section 3-2-4

  Evanston requires a license for every dwelling unit rented for fewer than thirty consecutive days, and the license carries a non-refundable application fee plus an annual license fee, both set by City Council action rather than printed in the code. Platforms that list the unit must remit the hotel-motel, bed and breakfast establishments, and vacation rental tax under Section 3-2-4. A late renewal adds a late fee, and a violation costs $1,000 per booking.

• Fall River, MASignificant Restrictions$50

  Fall River charges every short-term rental operator a $50 annual registration filing fee to Inspectional Services, on top of the mandatory state registration with the Massachusetts Department of Revenue on Mass TaxConnect required before any listing can legally operate.

• Franklin, TNSignificant RestrictionsOwner and/or responsible party collect and remit room, occupancy, sales taxes

  Franklin charges a $50.00 annual permitting fee for each short-term vacation rental, and the application must be renewed every 365 days under Municipal Code § 13-214. Section 13-215 then makes the owner and any responsible party collect and remit all applicable room, occupancy, and sales taxes. Appendix A also prints a maximum of $50.00 per day per offense for violations in the same chapter 13 block.

• Fresno, CASignificant RestrictionsDedicated to STR code enforcement

  Fresno's short-term rental chapter makes TOT collection a condition of the permit itself: owners must collect and remit Transient Occupancy Tax under Article 6, with that revenue earmarked for STR code enforcement, and permits run one year, renewable only on payment of the renewal fee and a clean compliance record.

• Huntington Beach, CASignificant RestrictionsCollected/remitted under Ch. 3.28 on every stay

  Every Huntington Beach short-term rental host or operator must hold a City-issued STR permit paid for with a Council-set fee, and must collect and remit Transient Occupancy Tax on every booking under Chapter 3.28. Skipping the permit fee or TOT triggers a $1,000-per-day fine.

• Kern County, CASignificant Restrictions6% (unincorporated only)

  Unincorporated Kern County levies a 6% Transient Occupancy Tax under Code Chapter 4.16, authorized by California Revenue and Taxation Code Section 7280. Operators must register with the Kern County Treasurer-Tax Collector and file quarterly returns even with zero rental activity. Late returns incur penalties under Section 4.16.100.

State-by-State Breakdown

How each state leans overall, counted from every rule on record for this topic in that state. The counts include places that are not listed above. Columns run from Heavy Restrictions to Few Restrictions.

Complete List

The other 385 places, in the same order: by level, then by name.

Taxes & Fees rules by state →

Frequently Asked Questions