50-State Short-Term Rental (STR) Laws & Lodging Tax Directory
Compare state statutes, primary residency restrictions, non-owner occupied caps, municipal permit fees, and average County Transient Occupancy Tax (TOT) lodging rates across all 50 states.
Showing 50 States + DC
| State | Regulatory Climate | Primary Residence Rule | State / County TOT Rate | Municipal Permit Cost | State Preemption Statute |
|---|---|---|---|---|---|
| Alabama (AL) | Host-Friendly | No (Investor Allowed) | 4.0% State + 2–8% City Lodging | $50 – $250 / yr | Municipal Home Rule |
| Alaska (AK) | Host-Friendly | No (Investor Allowed) | 0% State + 5–12% Borough Bed Tax | $25 – $150 / yr | Borough Discretion |
| Arizona (AZ) | State-Protected | No (State Preemption) | 5.5% TPT + 1–5% Transient Tax | $250 Max (Statutory Cap) | A.R.S. § 9-500.39 (Bars Bans) |
| Arkansas (AR) | Host-Friendly | No (Investor Allowed) | 6.5% State + 2–4% Tourism Tax | $50 – $100 / yr | Local Municipality |
| California (CA) | Strict Local Controls | City Specific (LA/SF require primary) | 10% – 15.5% County TOT | $150 – $1,200 / yr | Coastal Commission & Local Zoning |
| Colorado (CO) | Moderate / Capped | Cap & Quota Systems in Ski Towns | 2.9% State + 4–11% Local Lodging | $100 – $750 / yr | Local County Discretion |
| Connecticut (CT) | Moderate | No State Mandate | 15.0% State Room Occupancy Tax | $100 – $300 / yr | Town Ordinance |
| Delaware (DE) | Host-Friendly | No (Investor Allowed) | 8.0% State Accommodation Tax | $50 – $200 / yr | Coastal Town Rules |
| Florida (FL) | State-Protected | No (Pre-2011 Grandfathered) | 6.0% State + 3–6% Tourist Dev (TDT) | $50 DBPR State License + Local | F.S. § 509.032(7) Preemption |
| Georgia (GA) | Host-Friendly | No (Investor Allowed) | 4.0% State + $5/night Hotel-Motel Fee | $100 – $400 / yr | Local City Discretion |
| Hawaii (HI) | Strict Resort Zones | Permitted in Resort Zones Only | 10.25% TAT + 3.00% County Surcharge | $500 – $2,500 / yr | County Level Land Use (Act 17) |
| Idaho (ID) | State-Protected | No (State Law Protects STRs) | 6.0% State + 2.0% Travel & Conv Tax | $25 – $100 / yr | Idaho Code § 67-6539 |
| Illinois (IL) | Moderate (Chicago Strict) | Chicago Primary Rule / Downstate Open | 6.0% Hotel Operator Tax + 4.5% City | $125 – $500 / yr | Municipal Home Rule |
| Indiana (IN) | State-Protected | No (Right to Rent Statute) | 7.0% State + 5–10% County Innkeeper | $50 – $150 / yr | IC § 36-1-24 (Bars Outright Bans) |
| Iowa (IA) | Host-Friendly | No | 5.0% State + 7.0% Local Hotel Tax | $50 – $150 / yr | City Ordinance |
| Kansas (KS) | Host-Friendly | No | 6.5% State + 2–8% Transient Guest Tax | $50 – $100 / yr | City / County Discretion |
| Kentucky (KY) | Moderate (Louisville/Lexington) | Conditional Use Permits in Metro | 6.0% State + 3.0% Local Transient Tax | $100 – $350 / yr | Local Urban County Gov |
| Louisiana (LA) | Strict in New Orleans | NOLA French Quarter Prohibitions | 4.45% State + 4–10% Parish Hotel Tax | $250 – $1,000 / yr | Parish Zoning |
| Maine (ME) | Moderate Coastal | Coastal Town Caps | 9.0% State Lodging Tax | $100 – $400 / yr | Town Meeting Ordinances |
| Maryland (MD) | Moderate | County Discretion (Ocean City vs MoCo) | 6.0% State + 4–9.5% Local Hotel Tax | $150 – $500 / yr | County Discretion |
| Massachusetts (MA) | Strict (Boston/Cape) | Boston Primary Residence Mandate | 5.7% State + 6.0% Local + 2.75% Water | $200 – $600 / yr | Mass. Gen. Laws c. 64G |
| Michigan (MI) | Host-Friendly | No (Lakefront Tourism Thriving) | 6.0% State Use Tax + 2–5% County Accom | $75 – $250 / yr | Local Township Discretion |
| Minnesota (MN) | Host-Friendly | No | 6.875% State + 3.0% Local Lodging | $100 – $300 / yr | City / County Zoning |
| Mississippi (MS) | Host-Friendly | No | 7.0% State Sales + 2–5% Tourism Tax | $50 – $100 / yr | Local Municipal Rules |
| Missouri (MO) | Host-Friendly (Ozarks Open) | No | 4.225% State + 2–7% Local Tourism | $50 – $200 / yr | City Ordinance |
| Montana (MT) | Host-Friendly | No | 4.0% State Lodging + 4.0% Sales Bed Tax | $100 DPHHS Public Accom Permit | State Health Dept + County |
| Nebraska (NE) | Host-Friendly | No | 5.5% State + 1.0% State Lodging + City | $50 – $150 / yr | Municipal Code |
| Nevada (NV) | Strict in Clark County | Las Vegas 1,000ft separation & primary rules | 13.38% Clark County Room Tax | $750 – $1,500 / yr | AB 363 (Mandated County Limits) |
| New Hampshire (NH) | Host-Friendly | No | 8.5% Meals & Rooms Tax (M&R) | $0 State (Local Town Permits $100) | Town Ordinance |
| New Jersey (NJ) | Strict (Jersey Shore/NYC Metro) | Jersey City / NYC Border Strict Rules | 5.0% State + 3.0% Local Municipal + 5% City | $250 – $1,000 / yr | Municipal Option |
| New Mexico (NM) | Host-Friendly | No (Santa Fe capped at 1,000 permits) | 5.125% State Gross Receipts + 5% Lodgers | $100 – $350 / yr | Local Lodgers Tax Act |
| New York (NY) | Extreme Restrictions (NYC LL18) | NYC Local Law 18: Unhosted Rentals Banned | 4.0% State + 5.875% NYC + $2/day fee | $145 NYC OSE Registration | Multiple Dwelling Law (MDL § 4) |
| North Carolina (NC) | State-Protected | No (NC Vacation Rental Act) | 4.75% State + 3–6% County Occupancy | $50 – $200 / yr | NCGS § 160D-1207 (Limits Ban Powers) |
| North Dakota (ND) | Host-Friendly | No | 5.0% State + 2–4% City Lodging Tax | $50 / yr | City Code |
| Ohio (OH) | Host-Friendly | No | 5.75% State + 3.0% County Lodging | $100 – $300 / yr | Municipal Home Rule |
| Oklahoma (OK) | Host-Friendly | No | 4.5% State + 5.5% City Lodging Tax | $50 – $150 / yr | City Ordinance |
| Oregon (OR) | Moderate (Coastal Caps) | Portland requires primary; Coast capped | 1.5% State Transient + 6–11.5% Local | $150 – $600 / yr | Local Land Use Planning |
| Pennsylvania (PA) | Host-Friendly (Poconos Thriving) | No (Poconos / Rural Open) | 6.0% State Hotel Tax + 2–5% County | $100 – $400 / yr | Township Zoning |
| Rhode Island (RI) | Moderate | Mandatory State Registration DBPR | 6.0% State Hotel + 1.0% Local + 7% Sales | $50 State Registration / yr | Statewide Registry Mandate |
| South Carolina (SC) | Host-Friendly | No (Hilton Head / Myrtle Beach Open) | 7.0% State Accommodations + 2–3% Local | $100 – $300 / yr | Municipal Discretion |
| South Dakota (SD) | Host-Friendly (Black Hills) | No | 4.5% State + 1.5% Tourism + City | $50 – $100 / yr | State Dept of Health |
| Tennessee (TN) | State-Protected | No (TN Short-Term Rental Act Protects) | 7.0% State + 2.5–5% County Hotel Tax | $100 – $300 / yr | T.C.A. § 13-7-601 (Grandfather Clause) |
| Texas (TX) | State-Protected (Court Rulings) | No (TX Appeals Courts Overruled Austin Bans) | 6.0% State Hotel Occupancy (HOT) + 7–9% City | $100 – $400 / yr | Zaatari v. City of Austin Precedent |
| Utah (UT) | State-Protected | No (State bars bans based solely on websites) | 0.325% State Transient + 3–4.25% County TRT | $100 – $350 / yr | Utah Code § 17-50-338 (Protects Hosts) |
| Vermont (VT) | Moderate Ski Towns | State Health & Fire Inspection Rules | 9.0% State Meals & Rooms Tax + 1% Local | $150 – $400 / yr | Town Selectboard |
| Virginia (VA) | Host-Friendly | No | 5.3% State + 2–8% Transient Occupancy | $100 – $350 / yr | Va. Code § 15.2-983 (Registry Power) |
| Washington (WA) | Moderate (Seattle Cap of 2) | Seattle caps hosts at 2 units | 6.5% State + 2.0% Special Hotel + City | $150 – $500 / yr | RCW 64.37 (STR Operating Standards) |
| West Virginia (WV) | Host-Friendly | No | 6.0% State Consumers Sales + 6% Hotel | $50 – $100 / yr | County Commission |
| Wisconsin (WI) | State-Protected (Right to Rent) | No (7-Day Minimum Protection) | 5.0% State + 0.5% County + 5–8% Room Tax | $100 – $300 / yr | Wis. Stat. § 66.1014 (Right to Rent) |
| Wyoming (WY) | Host-Friendly (Jackson Hole Strict) | Jackson Hole strict; Rest of state open | 4.0% State + 3.0% State Lodging Tax | $50 – $250 / yr | County Commissioners |