York County, PA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- STR definition
- Single-family dwelling rented under 30 consecutive nights
- Homestay definition
- Host's residence, guests under 30 consecutive days
- Tax rate
- 5% of rent and accommodation fees
- Filing threshold
- $250,000 revenue splits quarterly vs. monthly filing
- Platform duty
- Booking agents must remit tax directly to County
- Late fee
- 1.5% per month plus possible lien
Summary
York County taxes short-term rentals and homestays the same as hotels: a 5% excise tax on the rent charged for any single-family dwelling, apartment, or homestay booked for under 30 consecutive nights, under County Code §§ 107-3 and 107-4. Hosts and booking platforms such as Airbnb must collect the tax from guests and remit it to the County Treasurer on the same quarterly or monthly schedule as traditional hotels.
SHORT-TERM RENTAL: A rental of a single-family dwelling or dwelling unit, like an apartment or house, for less than 30 consecutive nights. HOMESTAY: A form of lodging whereby occupants sleep at the residence of a County resident for less than 30 consecutive days. Such use as a homestay is considered an operator under this article. Section 107-4.A: A tax of 5% is hereby imposed on the full amount charged to an occupant to include any accommodation fees received by each operator of a hotel within the County or booking agent within the County from each transaction of renting a room or rooms to accommodate transients.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 2886585; v8 updated 2021-04-21; through 04-21-2021).
Full Breakdown
A requires the booking agent, not the host, to collect and remit the tax straight to the County. Under § 107-6, a host or platform with prior-year revenue under $250,000 files and pays quarterly, while those at or above $250,000 pay monthly, postmarked by the last day of the month following the period. Section 107-8 requires three years of records, and § 107-9 lets the County audit those records on 30 days' written notice. 5% monthly late fee and authorizes a lien, and § 107-14 caps the County's administration fee at 4% of the tax collected before the revenue funds tourist promotion.
Violations & Fines
An unpaid short-term rental tax draws the same 1.5% monthly late fee and County lien under § 107-10 as a hotel, and the County Solicitor can sue to collect under § 107-11. A summary conviction under § 107-13 carries fines of $75 for a first offense, $150 for a second, $225 for a third, and $300 for each additional offense, plus up to 30 days in jail if the fine is not paid, with each 24-hour period after written notice counted as a separate violation.
Frequently Asked Questions
Do Airbnb and Vrbo hosts owe York County's hotel tax?
What counts as a 'homestay' under York County's tax code?
If Airbnb collects the tax, does the host still have duties?
How often must a short-term rental host file and pay?
Sources & Official References
Other rules in York County
How York County compares: Cities with the Highest Short-Term Rental Taxes·Compare York County to another location·View the Pennsylvania short-term rentals overview
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