50-State Airbnb & Short-Term Rental Regulations Directory

Compare state STR statutes, municipal registration permit requirements, transient occupancy tax (TOT) rates, and investor friendliness across all 50 US states (Updated 2026).

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State State Preemption Law State Lodging Tax (TOT) Major City STR Restrictions STR Friendliness Rating
FloridaPreempts city bans enacted after 20116.0% State + 0-6% County Tourist TaxLocal registration and safety inspection required⭐ Very High (Investor Friendly)
TexasPreempts total bans; permits allowed6.0% State Hotel Occupancy Tax (HOT)Austin requires licenses; Houston very open⭐ Very High (Investor Friendly)
TennesseeGrandfathering protection for existing STRs7.0% State + local occupancy taxNashville limits non-owner occupied permits by zone⭐ High (Smoky Mountains #1)
North CarolinaState law restricts municipal STR bans4.75% State + local occupancy taxOuter Banks & Blue Ridge Mountains highly friendly⭐ Very High
GeorgiaLocal control with property right protections$5/night state hotel-motel fee + local taxAtlanta requires primary residence or 1 secondary unit⭐ High (Savannah & Blue Ridge)
ArizonaStrict state preemption prohibiting bans (SB 1350)5.5% State TPT + local city lodging taxScottsdale/Phoenix require registration and liability insurance⭐ High
CaliforniaFull local municipal discretion0% State (Local TOT 10% to 15%)LA/SF require primary residency; Palm Springs strict caps⚠️ Strict (Varies by City)
New YorkMultiple Dwelling Law (MDL) ban <30 days4.0% State + local occupancy taxNYC Local Law 18 virtually bans unhosted rentals <30 days🚫 Extremely Strict (NYC)
ColoradoLocal municipal control2.9% State + local lodging taxesDenver requires primary residence; ski towns have permit quotasModerate (Ski Town Caps)
South CarolinaLocal control allowed7.0% State + local accommodations taxCharleston strict historic zone caps; Myrtle Beach openModerate
HawaiiCounty-level zoning enforcement10.25% Transient Accommodations Tax (TAT)Oahu/Maui ban non-resort STRs outside designated zones🚫 Strict (Resort Zones Only)
VirginiaAllows local STR registries5.3% State + local lodging taxesVirginia Beach requires conditional use permits in select zonesModerate
PennsylvaniaLocal municipal zoning control6.0% State Hotel Occupancy TaxPoconos friendly; Philadelphia requires permits and licensing⭐ High (Poconos Vacation Hub)
OhioLocal control5.75% State + local lodging taxColumbus/Cleveland require annual permits and safety checks⭐ High
MissouriLocal municipal control4.225% State + local lodging taxLake of the Ozarks & Branson highly friendly⭐ Very High
NevadaCounty regulations (AB 363)13.38% Clark County Room TaxLas Vegas limits STRs to 1% of housing stock with 1000ft buffer⚠️ Strict (Vegas Metro)
AlabamaLocal municipal control4.0% State Lodging TaxGulf Shores & Orange Beach highly friendly vacation markets⭐ Very High (Gulf Coast)
MichiganLocal municipal control6.0% State + local hotel assessmentsUpper Peninsula & Lake Michigan coast friendly⭐ High
WisconsinState "Right to Rent" law protects STRs5.0% State + local room taxesMunicipalities cannot ban rentals >= 7 consecutive days⭐ Very High (State Protected)
WashingtonLocal municipal control (RCW 64.37)6.5% State + local lodging taxesSeattle limits hosts to 2 dwelling unitsModerate