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New Orleans, LA Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Application fee
$50, non-refundable
Owner permit fee
$500 (Type N) / $1,000 (Type C)
Operator permit fee
$150 (Type N) / $1,000 (Type C)
Nightly occupancy fee
$12/night (§ 26-616(d))
Occupancy tax rate
6.75% of rent (§ 150-1261)
Platform permit fee
$5,000-$30,000/yr by volume

Summary

Every New Orleans short-term rental carries a stack of city fees on top of state and local taxes: a $50 non-refundable application fee, an annual owner permit fee of $500 (non-commercial) or $1,000 (commercial), and a $12 per-night occupancy fee under City Code § 26-616, plus a 6.75% short-term rental occupancy tax levied separately under § 150-1261.

Sec. 26-616(b): A non-refundable application fee of $50.00 shall be due upon submission of any new or renewal short-term rental application.(c)The following annual permit fees...shall be due...:(1)Short-term rental owner permit:(i)Type N — Non-commercial: $500.00.(ii)Type C — Commercial: $1,000.00...(2)Short-term rental operator permit:(i)Type N — Non-commercial: $150.00.(ii)Type C — Commercial: $1,000.00...(d)The owner shall remit to the city a $12.00 fee for each night of occupancy of a dwelling unit used as a short-term rental to offset the costs of enforcement and other costs borne by the city. Sec. 150-1261: There is hereby levied a tax upon the paid occupancy of short term rentals located within the City of New Orleans. The occupancy tax is levied at the rate of six and three-quarters percent of the rent or fee charged for such occupancy.

Source: Louisiana Department of Revenue Sales TaxView official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 116 Update 1).

Full Breakdown

§ 26-616 sets two owner-permit classes tied to the property's zoning use, non-commercial Type N and commercial Type C, and prices them differently. Every new or renewal application, of either type, first requires a non-refundable $50 application fee. Once approved, the annual owner permit fee is $500 for Type N and $1,000 for Type C, with a $25 fee to replace a lost operator card. Operator permits run $150 a year for Type N and $1,000 for Type C. Platforms pay their own tiered annual fee based on verification volume: $5,000 for up to 1,000 verifications a year, $10,000 for 1,001–5,000, $20,000 for 5,001–10,000, and $30,000 for 10,001 or more.

r carries its own $500 application fee. 75% of the rent or fee charged, added on top of every other tax already due on the stay. 1, though the underlying legal duty to pay stays with the owner if the platform fails to do so.

Violations & Fines

Failing to remit the $12 nightly occupancy fee, the annual permit fee, or the 6.75% § 150-1261 occupancy tax is a taxes-and-fees violation independent of any zoning issue; unpaid taxes or fees also make the property ineligible for permit renewal under § 26-617(a)(7), and nonpayment can trigger the same $1,000-per-offense minimum fine and permit suspension or revocation set out in § 26-629.

Frequently Asked Questions

How much does it cost to get a short-term rental permit in New Orleans?
Owners pay a $50 non-refundable application fee plus an annual permit fee of $500 for a non-commercial (Type N) rental or $1,000 for a commercial (Type C) rental under § 26-616(c); the designated operator separately pays $150 or $1,000 for their own permit depending on the same classification.
Is there a nightly tax on New Orleans short-term rentals?
Yes, two layers. § 26-616(d) requires the owner to remit $12 for every night the unit is rented as a short-term rental to cover enforcement costs, and § 150-1261 separately levies a 6.75% occupancy tax on the rent charged, both due alongside the owner's regular tax filings.
Who has to pay the STR taxes and fees if I use Airbnb?
The owner remains legally responsible, but § 26-622.1 requires any platform that facilitates the booking to collect and remit the applicable sales and use taxes and the § 26-616(c) occupancy fee on the owner's behalf; the platform's failure to do so doesn't relieve the owner of the underlying debt.

Sources & Official References

Other rules in New Orleans

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