Allegheny County, PA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Covers
- booking agents / OTA platforms
- Added
- 3-22-2016 by Ord. 04-16
- Tax rate
- up to 5% (§ 475-3)
- Collector
- booking agent or operator
Summary
Booking agents like Airbnb and Vrbo that process short-term rental reservations in Allegheny County may be required to collect and remit the County's hotel room rental tax on the host's behalf.
A booking agent may, or if required by applicable state law, shall collect and remit the tax on behalf of an operator. An operator shall not be responsible for collecting and remitting the Hotel Room Rental Tax on any transaction for which it has received confirmation that the booking agent has collected and remitted the tax.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4857026; v12 updated 2024-06-04; through 06-04-2024).
Full Breakdown
The County's Hotel Room Rental Tax Ordinance defines 'booking agent' to include online travel booking sites that list vacant lodgings, book reservations, or provide a hosting platform through which an operator accepts reservations for hotel occupancy: language that reaches short-term and vacation-rental platforms. Under § 475-4(B), a booking agent may, or must if state law requires, collect and remit the tax on the operator's behalf, and the operator is off the hook once the booking agent confirms it has done so.
Violations & Fines
Unpaid tax is recoverable by the County under Treasurer's rules; general ordinance penalties apply, including a summary fine up to $100 or up to 30 days in jail per violation.
Frequently Asked Questions
Does Allegheny County's hotel tax apply to Airbnb-type rentals booked online?
Who remits the tax when a platform handles the booking?
Sources & Official References
Other rules in Allegheny County
How Allegheny County compares: Cities with the Highest Short-Term Rental Taxes·Compare Allegheny County to another location·View the Pennsylvania short-term rentals overview
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