Lehigh County, PA Short-Term Rentals: Permit Requirements (2026)

Pennsylvania has no comprehensive statewide short-term rental statute. The Municipalities Planning Code (Act 247 of 1968, 53 P.S. §10617) authorizes zoning enforcement at the municipal level, and 53 P.S. §10603(b) allows municipalities to regulate uses including transient lodging. The City of Allentown - the county seat and largest jurisdiction in Lehigh County - administers a Residential Rental Unit Registration & Inspection Program through its Department of Building Standards & Safety. Every dwelling unit offered for rent (long-term or short-term) must be registered annually at $75 per unit, with renewals due by December 31. The city conducts a safety inspection of each registered unit at least once every five years, checking smoke detectors, fire exits, electrical safety, and general habitability. Hosts must provide guest names, addresses, and rental dates and carry liability insurance. Allentown's zoning ordinance restricts STRs to specific districts. Pennsylvania's state hotel occupancy tax of 6% (72 P.S. §7210) applies to stays of fewer than 30 days; Allegheny and Philadelphia counties impose additional local hotel taxes, but Lehigh County has not adopted a county hotel tax for STRs as of 2026 - hosts only collect the 6% state tax via Airbnb/VRBO or directly through the PA Department of Revenue. Other Lehigh County municipalities (Bethlehem in Northampton, Emmaus, Macungie, etc.) may have separate STR rules. Lehigh County itself does not administer STR licensing.