Hartford County is not a governmental unit; Connecticut abolished county government in 1960. STR licensing fees vary by each town. Statewide, Connecticut imposes a 15% room occupancy tax on stays of 30 days or less under CGS Sec 12-407, the highest hotel/lodging tax in the U.S. Airbnb and Vrbo collect and remit this tax for hosts.
Connecticut counties have not existed as governmental units since the General Assembly abolished county government via Public Act 152 in 1960; counties remain only as judicial-district and statistical boundaries. There is no Hartford County tax or licensing fee. Each of the towns and cities in the Hartford County area (Hartford, West Hartford, East Hartford, Manchester, Bristol, New Britain, Enfield, Glastonbury, Farmington, and others) sets its own short-term rental ordinance, registration, and inspection fee, if any. Statewide, Connecticut General Statutes Sec 12-407(a)(17)-(19) and 12-408 impose a 15% room occupancy tax on the rental of any room intended for occupancy for 30 consecutive days or less. PA 19-117 (effective 2019) extended room occupancy tax collection responsibility to short-term rental facilitators, so Airbnb and Vrbo collect and remit the 15% on behalf of hosts under their DRS agreements. Hosts renting outside a covered platform must register with DRS for a Room Occupancy Tax permit and file Form OP-210. Confirm town-level fees with each municipal land use or assessor's office.
Failing to collect or remit the 15% Connecticut Room Occupancy Tax can trigger DRS assessment, penalties, and interest. Operating without a required municipal STR registration in towns that have adopted one (varies) is enforceable as a zoning violation by the town.
Hartford County, CT
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