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Lodging Tax Map

Airbnb Regulations by State and City: Who Actually Makes the Rules

States set the taxes and sometimes limit what cities can do. Cities decide whether you can host at all. A guide to who controls what, with real examples.

Lodging Tax MapPublished 6 min read
On this page
  1. What states usually control
  2. What cities and counties usually control
  3. The trend: platforms enforcing city rules
  4. The states we track
  5. Before you buy or convert a property for short-term rental
  6. How to keep up without refreshing help pages
  7. Frequently asked questions

People search "Airbnb regulations by state" because it sounds like the right unit. It mostly isn't. The state matters a lot for taxes, and in some places it limits what cities are allowed to do. But whether you can host at your address, what permit you need, and how many nights you can rent are usually decided by your city or county. Sometimes your HOA weighs in on top of that.

So the useful question is "what does my state control, and what does my city control?" This guide walks through how that split usually works, with examples from places where it's well documented. It's general information. For a specific address, use the address lookup.

What states usually control

Taxes. States set their own lodging or sales tax on short stays, the stay length where it stops applying, and the agency you register with. In Texas, that's the 6% state hotel occupancy tax and the Comptroller. New Jersey taxes short stays through its sales tax plus a separate state occupancy fee. Our state pages list each layer with its source.

Whether platforms collect. A state can require booking platforms to collect its taxes on every booking they process, or leave that to individual agreements. This is why "Airbnb collects tax in my state" means something different in every state. Our guide to whether Airbnb collects occupancy tax covers the gaps.

How far cities can go. This is the part people don't expect. Some states let cities regulate short-term rentals however they like, up to effectively banning them through zoning. Others limit that. Arizona is the clearest example: state law says a city or town may not prohibit vacation or short-term rentals. Cities there can still regulate health and safety and require things like emergency contact information, but a blanket ban is off the table.

States rarely issue the permit itself. If you're looking for "the state short-term rental permit," there usually isn't one. The permit is local.

What cities and counties usually control

This is where most of the rules that decide whether you can host at all come from.

Whether short-term rentals are allowed, and where. Zoning decides it. Nashville issues two kinds of short-term rental permits, owner-occupied and non-owner-occupied, and new non-owner-occupied permits are only allowed in certain non-residential zoning districts. Same city, very different answers depending on whether you live in the home.

Primary residence rules. Many cities only allow short-term rentals in the host's own home. Portland's accessory short-term rental rules require that the home be your primary residence, which the city defines as living there at least 270 days a year. That caps renting while you're away at about 95 days, and it rules out second homes and dedicated vacation rentals.

Presence rules. New York City requires hosts to register with the city, and for stays under 30 days the host has to be present during the stay. In practice that rules out renting a whole apartment for a few nights while you're away.

Permits, licenses and registration. Austin requires a license for any home rented for less than 30 consecutive days. Portland requires an accessory short-term rental permit before you can host, and it reportedly plans to require the permit number itself on listings (see our Portland change page, which is marked Reported until an official source confirms it). We cover the differences between permits, licenses and tax registration numbers in a separate guide.

Local taxes. Cities and counties add their own occupancy taxes, and they're the layer platforms most often don't collect.

Counties handle all of this for unincorporated areas, so if your address is outside city limits, the county's rules apply instead. HOAs, condo boards and leases can prohibit short-term rentals even where the city allows them. A city permit doesn't override a private restriction you agreed to.

The trend: platforms enforcing city rules

For years, city rules were enforced by complaints and occasional audits, and plenty of unpermitted listings ran for years. That's changing because cities are now writing the platforms into the rules.

  • New York City bars booking platforms, including Airbnb and Vrbo, from processing transactions for short-term rentals that aren't registered with the city, and requires them to check listings against the city's verification system.
  • Austin set rules for platforms that took effect July 1, 2026: platforms must provide a field to display the city license number and remove unlicensed listings when the city asks.
  • Portland, according to reports we're still verifying, would require a valid short-term rental permit number on each listing and stop accepting a lodging tax registration number in its place.

The practical effect is that the permit question now comes up when you create or update a listing, not years later in a letter. If your city has a registry or license number, expect to need it on the listing.

The states we track

Here's the current summary for the six launch states. Each state page goes layer by layer, with a source and a last-checked date on every line.

StateWhat Airbnb collectsWhat hosts may still owe
AlabamaChanged September 15, 2026; see the state pageLodging taxes Airbnb no longer collects for your area
MississippiState sales tax and some local tourism taxesLocal tourism, convention or special levies Airbnb doesn't collect
New JerseyState sales tax and state occupancy feeMunicipal occupancy and tourism taxes Airbnb may not collect
OregonState transient lodging tax and many local lodging taxesLocal lodging taxes Airbnb doesn't collect; city permits (Portland)
TennesseeState and local sales tax and local occupancy taxesTaxes on bookings made off the platform
TexasState hotel occupancy taxCity and county hotel occupancy taxes Airbnb doesn't collect

We're adding states and cities based on where hosts ask. If yours isn't covered, the address lookup lets you ask for it.

Before you buy or convert a property for short-term rental

Rules matter most before money is spent. If you're buying a place to rent short-term, or converting a unit you own, these are the questions to settle first:

  1. Is short-term rental allowed at this parcel under current zoning? Ask the city or county about the address itself.
  2. Do the rules depend on the owner living there? If you won't live there, check whether non-owner-occupied rentals are allowed at all, and where.
  3. Is there a cap, waitlist or moratorium? Some cities pause new permits while they rewrite their rules.
  4. What do the HOA documents, condo bylaws or lease say? Read them yourself. Sellers and agents are often optimistic.
  5. Is anything pending? City council agendas and planning commission notices show rule changes months before they take effect. A rental that's allowed today can be grandfathered, limited or phased out under a pending ordinance.
  6. What taxes apply, and does your platform collect them? This one won't stop you hosting, but it changes the numbers.

State law can change the answers to the first three. In a state like Arizona that limits outright bans, a city can't simply prohibit the rental, but it can still require permits and enforce safety rules. In states that leave it to cities, a city can usually restrict short-term rentals heavily through zoning.

How to keep up without refreshing help pages

Short-term rental rules change often, and the changes rarely come with much notice. A few habits help:

  1. Watch your city, not just your state. The rules most likely to stop you hosting are local, and they move through city council agendas, not state news.
  2. Treat a platform email as a prompt to check the source. If Airbnb tells you something changed, confirm it on the government page before acting. If you're not sure the email is real, run the sender through our email checker.
  3. Follow your place. Every state and city page here has a follow button. When a person on our side confirms a change against an official source, followers get one email. Our change log lists every change, including reported ones we haven't confirmed yet.

General information, not legal or tax advice. For anything that decides whether you can operate, confirm with your city or county directly.

Frequently asked questions

Are Airbnb regulations set by the state or the city?
Usually both. States generally set lodging and sales taxes, decide whether booking platforms must collect them, and sometimes limit what cities can regulate. Cities and counties generally decide whether short-term rentals are allowed, where, and with what permit. To know the rules for a listing you need both layers, plus any HOA or lease rules.
Can a city ban Airbnb?
It depends on the state. Some states let cities restrict or effectively prohibit short-term rentals through zoning. Others limit that power. Arizona law, for example, says a city or town may not prohibit vacation or short-term rentals, though it can still apply health and safety rules.
Do I need a permit to host on Airbnb?
In many cities, yes. Common requirements include a short-term rental permit or license, proof that the home is your primary residence, and a registration number shown on your listing. Some places have no permit requirement at all. Check your city and county specifically, since the state rarely decides this.
Will Airbnb remove my listing if I don't have a permit?
In a growing number of cities, platforms are required to check. New York City bars booking platforms from processing transactions for unregistered short-term rentals, and Austin requires platforms to display license numbers and remove unlicensed listings when the city asks.

Check the rules where you host

Every state and city page shows what Airbnb collects, what you may still owe, the permit rules, and the date we last checked the source.

Sources

Got a notice we don't show? Tell us.

General information, not tax advice. Confirm with your state or a tax professional.