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

Section 150-1261 of the City Code levies the occupancy tax on the paid occupancy of short term rentals inside the City of New Orleans. The rate is six and three-quarters percent of the rent or fee charged, and it is in addition to every other tax on short term rental occupancy. The levy came through Ord. No. 28422, effective September 1, 2020. Section 150-1263 makes the guest responsible for the tax, payable at the time of payment for the booking transaction, whether the owner collects it directly or a platform collects it on the owner's behalf. The owner must collect and timely remit to the Department of Finance all applicable local taxes and city fees on each booking. When a platform handles payment, section 150-1264 puts the collect-and-remit duty on the platform, but a platform's failure to do so does not relieve the owner of the tax or fees.

Section 26-616 sets the permit fees that sit beside the tax. Every new or renewal application carries a $50.00 non-refundable application fee. The annual permit fee is due with the application and is refunded if the application is denied: an owner permit costs $500.00 for Type N (non-commercial) and $1,000.00 for Type C (commercial), and an operator card replacement costs $25.00. An operator permit costs $150.00 for Type N and $1,000.00 for Type C. Platforms pay by the number of verifications run through the city's electronic verification system each year: $5,000.00 for 1 to 1,000, $10,000 for 1,001 to 5,000, $20,000 for 5,001 to 10,000, and $30,000 for 10,001 or more. Owners also remit $12.00 for each night of occupancy to offset enforcement costs, due along with tax submissions. A property owner who requests a special exception under Section 21.8.C.18.r of the Comprehensive Zoning Ordinance pays a separate $500.00 application fee.

Remittance runs on a monthly clock. Under section 150-1267, owners and platforms alike must send the previous month's taxes and fees to the Department of Finance on or before the 20th day of each month, with a report on the Department's forms that separates the occupancy tax, short term rental fees and other sales and use taxes. The person signing warrants that the report is true, correct and complete. Section 150-1268 keeps the records open to Finance inspection for four years, starting with the calendar year the tax falls due and running through the three following calendar years. Section 150-1266 splits the proceeds after any reasonable collection fee: 75 percent to the infrastructure maintenance fund and 25 percent to New Orleans & Company for tourism promotion. Section 150-1265 makes it a misdemeanor to advertise or collect a short term rental occupancy tax above the amount actually due. Under section 26-617(a)(7), an owner with outstanding city taxes, fines or fees is not eligible for an owner permit on that property.