Lehigh County, PA Short-Term Rentals: Taxes & Fees (2026)

Lehigh County adopted its Hotel Room Rental Tax under Ordinance No. 2005-180 (effective September 4, 2005) at a rate of 4%, authorized by 16 P.S. (PA County Code) provisions allowing counties of the third class to levy a hotel tax for tourism promotion. The tax applies to 'every hotel' in the county — defined broadly to include hotels, motels, inns, bed-and-breakfasts, and short-term rental units (Airbnb/Vrbo). Stays of 30 or more consecutive days by the same guest are exempt as permanent residents (mirroring 72 P.S. §7202(j)). The county tax is in addition to the 6% Pennsylvania Hotel Occupancy Tax (61 Pa. Code Ch. 38), the 6% PA sales tax, and the 1% Allegheny/Philadelphia-style local sales tax does NOT apply in Lehigh — but a 1% local option may; verify total. Booking platforms like Airbnb and Vrbo collect and remit the 6% state hotel occupancy tax under PA's home-sharing rules but do NOT remit the Lehigh County 4% — that remains the host's responsibility. Operators must register with the Lehigh County Fiscal Office, file monthly returns, and remit by the 25th of the following month. The county does not impose a separate STR registration or permit fee — only the tax registration. Contact: Fiscal Office (610) 782-3115.