Scranton, PA Short-Term Rentals: Taxes & Fees (2026)

Three tax obligations stack on every Scranton STR booking under 30 days. (1) Pennsylvania State Hotel Occupancy Tax: 72 P.S. §7210 (Article II of the Tax Reform Code of 1971) imposes a 6% tax on the rental of rooms, apartments, and houses for periods less than 30 consecutive days, and the PA Department of Revenue has clarified the tax applies to rentals 'arranged through online or third-party brokers' such as Airbnb and VRBO. (2) Lackawanna County Hotel Tax: under PA's Third Class County Convention Center Authority Act and related local tax authority codified at 72 P.S. §1771-A et seq., Lackawanna County imposes a 7% hotel tax on the consideration paid for any room rented for less than 30 consecutive days. Revenue funds tourism promotion via Visit NEPA and county tourism infrastructure. Operators must register with the County Treasurer's office and file periodic returns; stays under 30 days at any 'hotel' (which includes B&Bs and STR dwellings) are taxable. (3) No separate Scranton municipal STR tax - the city collects revenue through the Mercantile/Business Privilege License fee and the Mercantile & Business Privilege Tax administered by the Single Tax Office instead. Airbnb has a state-level voluntary collection agreement that automatically remits the 6% PA state hotel occupancy tax, but the Lackawanna County 7% is generally the operator's responsibility unless the platform has a specific county agreement in place. Stays of 30 consecutive days or more by the same guest are EXEMPT from both taxes.