STR stays under 30 consecutive days in Montgomery County are subject to a 6% Pennsylvania Hotel Occupancy Tax under 72 P.S. §7210 plus a 4% Montgomery County Hotel Room Rental Tax authorized under 16 P.S. §1770.7 (Second Class A County Code). Combined effective rate is 10%. The county tax funds the Valley Forge Tourism & Convention Board.
Under Pennsylvania's Tax Reform Code, 72 P.S. §7210, hotel occupancy tax of 6% applies to any rental of a room for less than 30 consecutive days. PA DOR ruling SUT-12-001 and 61 Pa. Code Chapter 38 confirm this includes home-sharing and short-term rentals booked through Airbnb, Vrbo, or directly. Hosts must register for a Sales, Use, and Hotel Occupancy Tax License with the PA Department of Revenue before renting. Airbnb collects and remits the 6% state tax automatically; Vrbo remits the state tax in PA as well. Montgomery County imposes a separate 4% Hotel Room Rental Tax under authority of 16 P.S. §1770.7. The county tax is administered by the Montgomery County Treasurer's Office. Booking platforms generally do NOT remit the county portion automatically — hosts must register with the Treasurer and remit monthly. Revenue funds the Valley Forge Tourism & Convention Board. There is no county license fee, but municipalities (e.g., Lower Merion, Norristown) may charge separate rental license fees ranging $50 to $300 annually.
Failure to remit PA Hotel Occupancy Tax under 72 P.S. §7268 carries 5% per month penalty up to 25% maximum, plus interest. Failure to remit Montgomery County tax authorized under 16 P.S. §1770.7 incurs penalties and interest set by county resolution.
Montgomery County, PA
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