Effective April 1, 2026, unincorporated Johnson County requires a $150 annual STR permit from the Planning Department. Operators must also collect Kansas state sales tax (6.5%) plus the Johnson County local sales tax on stays under 29 days. Kansas transient guest tax (up to 2% under K.S.A. 12-1693) is collected only by jurisdictions that have adopted it; the unincorporated County has not enacted a transient guest tax. Marketplace facilitators (Airbnb, Vrbo) collect Kansas sales tax automatically.
Authority: K.S.A. 19-2901 et seq. (county zoning); K.S.A. 79-3601 et seq. (Kansas Retailers' Sales Tax Act); K.S.A. 12-1693 et seq. (transient guest tax — local-option). Permit: The Johnson County Board of County Commissioners adopted STR rules on March 12, 2026, effective April 1, 2026. Annual permit fee is $150 through the Planning Department (913-715-2200). State and local sales tax: Stays of less than 29 consecutive days are taxable lodging. Operators owe the 6.5% Kansas state sales tax plus the Johnson County 1.475% local sales tax (1.225% general + 0.25% public safety, per Kansas Department of Revenue jurisdiction code listings — confirm current combined rate at ksrevenue.gov before filing). Total combined sales tax in unincorporated Johnson County is approximately 7.975%; cities add their own local sales tax on top. Transient guest tax: K.S.A. 12-1693 lets cities and counties impose a transient guest tax up to 2% on stays of 28 or fewer days; the unincorporated County has not adopted one. Confirm with Kansas Department of Revenue (785-368-8222) before pricing. Marketplace facilitators (Airbnb, Vrbo) collect Kansas state and local sales tax for hosts under K.S.A. 79-3702(h)(1)(F); direct-booked stays require the host to register for a Kansas sales tax account.
Operating without the $150 STR permit, or failing to collect and remit Kansas state and local sales tax, exposes the host to County Code Enforcement action (913-715-2205) and Kansas Department of Revenue assessment with penalties and interest under K.S.A. 79-3615.
Johnson County, KS
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