Airbnb Taxes Explained: Income, Lodging & 14-Day Rules

As of August 10, 2026. Next scheduled review: November 9, 2026. This page is published by Rental Income HQ, an independent educational publisher. It is editorial information for U.S. hosts, not individualized tax or legal advice; rules vary by jurisdiction and can change.

The short answer. There is no single "Airbnb tax." A U.S. host can face up to five layers, and more than one taxing authority inside a single layer: federal income-tax reporting, possible state income tax, a state-administered lodging or sales tax, county and city occupancy taxes, and whatever the booking platform does or does not collect. Most hosts should expect a federal reporting analysis — IRS Publication 527 treats rental income as reportable unless a narrow exception applies, most famously the rule for a home rented fewer than 15 days in a year. Every lodging-type tax, by contrast, is decided by the property's exact address: the state, the county, the city, and sometimes a special district can each impose a tax with its own registration and return. Airbnb automatically collects some of these taxes in some jurisdictions and none of them in others, so "the platform handles it" is a claim to verify listing by listing, never an assumption. Your first action is a one-page tax map for your exact address: one row per possible tax, each row closed by an official source you opened yourself. Non-U.S. VAT and GST regimes are outside this page's scope.

One boundary before anything else: collecting or paying tax does not make a short-term rental legal. Permits, zoning, HOA and condo restrictions, lease terms, lender covenants, and insurance are separate gates — work through the short-term rental rules before optimizing anything tax-related. Where an HOA declaration, a condo bylaw, a lease, or a lender covenant is ambiguous about short-term use, that is a real-estate attorney's question rather than a tax question, and the coverage side belongs to a licensed insurance broker who can confirm short-term-rental coverage in writing before your first booking.

Where to start, by situation

• Start with the federal minimal-rental-use test if you rented a home you actually live in for only a handful of nights this year — fewer than 15 rental days can change your federal answer entirely.
• Plan on a full federal reporting analysis if you rented the property 15 days or more, whatever information forms you did or did not receive.
• Put the address-level lodging-tax check first if you are about to accept your first booking, or any direct booking — those taxes can start with night one and are not switched off by federal exceptions.
• Make platform reconciliation the priority if every booking runs through Airbnb and you have been assuming the taxes are handled.
• Go straight to the retroactive-compliance section if you have already been hosting and have never registered with a lodging-tax authority.
• Read the worked booking first if you want to see the arithmetic before the rules — one stay, priced through all five layers, with the base, the two returns, and the platform fee separated.
• Use the state-layer router if you already know your city rule but not your state's — it names the office that publishes the state answer for ten states and the residual duty each one leaves you.
• Get a CPA, enrolled agent, or other qualified tax professional involved if you provide hotel-like guest services, mix personal and rental use, host in more than one state, expect a loss, or hold the property in a partnership or other entity.

On this page

• The Airbnb host tax stack explained
• One booking, all five layers
• Start with the property and hosting facts
• Federal income tax, the 14-day rule, and personal use
  • Is Airbnb income taxable if you rented only a few nights
  • What used as a home means
  • Mixed personal and rental use
• Schedule E versus Schedule C
  • Average stay, material participation, and the claims made about them
• Occupancy, lodging, hotel, tourist, and sales taxes
  • What decides which occupancy taxes apply to your address
  • How do the tax layers stack? Four state structures
  • Which office publishes your state's answer
  • Where do I look up my occupancy tax?
  • What if I have already been hosting without registering?
• What Airbnb collects and what it may not
  • What Airbnb actually collects
  • Custom taxes and who owes them
  • Direct bookings and other channels
  • What your guest sees, and what they can claim
• Records to keep before filing
• Which host are you and what to verify next
• Your action checklist and professional-review triggers
• Choosing tax help at a glance
• Frequently asked questions
• What to do next
• How this page is verified

The Airbnb host tax stack explained

The matrix below is the working version of the five layers — what each one taxes, who administers and collects it, the registration and return duties that survive collection, and the verification step that closes the row. This page calls it the Five-Layer Tax Stack, and the worksheet you build from it the Address-Level Tax Map. It is a national framework, not a rate table: no percentage belongs in it until you have opened the official source for your own address.

The Five-Layer Tax Stack — Airbnb host taxes, U.S. framework (as of August 10, 2026)

Tax layer	What is taxed	Who administers and collects it	Registration and returns	Status	Your verification step
Federal income tax	Net rental income: rents and related amounts guests pay you, minus allowable expenses (IRS Pub 527)	Internal Revenue Service; you remit through your annual federal return	Reported with your Form 1040; the schedule depends on your facts	Verified	Work the reporting table below; confirm you are reading the current return-year edition
State income tax	Usually the same rental income, under your state's own rules	Your state's revenue department; you remit through a state return where one is required	State registration or filing rules vary	Partial — verify with your state	Ask your state revenue department how rental income is treated before your first filing season
State lodging or sales tax	What guests pay for short stays, as the state defines the base	A state revenue agency, under names like hotel occupancy tax or sales tax on transient rentals; guests pay it and you or a collecting platform remit it	State registration and periodic returns are common	Partial until checked for your address	Read your state's transient-rental or hotel-tax page; record the taxable stay length and base
County and city occupancy tax	Usually the same short-stay charges, under each local ordinance	A county tax collector, city finance or treasury office, or a special district — each remitted separately	Each authority sets its own registration, return, and filing frequency	Partial — an unchecked jurisdiction is Blocked, never "no tax"	Read or contact each local authority directly; never infer a city rule from a state page
Platform collection and reporting	The specific taxes Airbnb has agreed or is required to collect for that address — a collection mechanism, not a separate tax (coverage list)	Airbnb, under its agreements and applicable law, for the named taxes on Airbnb bookings only; custom taxes are passed through to you	Your registration and return duties can survive platform collection	Verified with limitation	Reconcile your listing's tax settings and transaction history against your tax map

Three rules for reading the Airbnb host tax stack. First, a blank or unknown cell in your own tax map means Blocked — the official answer has not been found — never "no tax here." Second, the layers do not talk to each other: the federal fewer-than-15-days exception does not switch off a lodging tax, and a platform remitting a lodging tax says nothing about your income-tax position. Third, each row below the federal one gets more local and more variable, which is why the sections that follow spend their time on the verification method and on the authorities that publish the answer rather than on numbers that would be wrong for most addresses.

What each layer is not. Federal income tax is not a lodging tax and does not substitute for one. State income tax is not the same filing as your state's lodging tax, even where one agency runs both. A state lodging tax is not evidence about your county or city. A county or city occupancy tax is not a percentage you can borrow from a neighbouring town. And platform collection is not a tax, not a registration, and not a return.

One booking, all five layers

Nothing above is a rate quote for your address, so here is the arithmetic on a single stay, worked in one jurisdiction whose rules this page has verified. The figures are illustrative. Denver is used because Tax Guide Topic 97 states the base, the rate, and the residual filing duty in one place; substitute your own address's verified figures before you rely on any of it.

Assume a three-night stay at $180 a night, a $75 cleaning fee, and a $200 refundable damage deposit.

A three-night Denver booking, layer by layer (illustrative, not a quote; rates verified August 10, 2026)

Line	Amount	Why it is that amount
Nightly rate, three nights at $180	$540.00	The base charge for the stay
Cleaning fee	$75.00	A charge required to obtain the lodging, so Denver includes it in the base
Refundable damage deposit	$200.00	Refundable, so Denver treats it as outside the taxable base
Taxable base	$615.00	Nightly rate plus cleaning fee
Denver lodger's tax at 10.75%	$66.11	The city rate, on the entire amount charged
Colorado state and special district tax at 4%	$24.60	A separate state-layer tax, remitted to the Colorado Department of Revenue
Tax added to the booking, 14.75% combined	$90.71	Two authorities, two returns, one guest bill
What the guest pays at booking	$905.71	$615.00 base, plus $90.71 tax, plus the $200.00 refundable deposit
Platform host service fee	Take it from your own payout report	Not a tax; it does not reduce the taxable base and it is not deducted from what you owe

What transfers to your own address is the shape, not the figures. The taxable base — the amount an authority actually charges its tax on — is the field hosts most often guess at, and in Denver it is the entire amount charged, which pulls in a cleaning fee the guest cannot avoid and leaves out a deposit while the deposit is still refundable. Whether your own authority draws the line in the same place is a question for your authority. Two layers meant two returns here, so a platform remitting the city tax has not touched the state one. And the platform fee is a cost of doing business rather than a tax: it changes your payout and never changes what you owe a government.

Then the federal layer takes the same booking and asks a different question. The $615 is rental income to you; the $90.71 is money you collected on a government's behalf, so it is not your income and not your deduction. Your payout is the guest total less the taxes remitted, less the platform fee, less the returned deposit — read it from the payout report rather than from arithmetic like this. And a payout is not a profit — cleaning, utilities, management, reserves, and your own time all sit between the two.

Start with the property and hosting facts

Every later answer depends on a short list of facts, so collect them before reading further — and before taking bookings if you can. Confirm the operating gate first: is short-term rental permitted at this address, licensed or registered where required, allowed by the HOA or condo association, the lease, and the lender, and insured for short-term use? Tax registration does not answer any of those questions.

Then gather the five decisive tax facts:

1. Exact property address — street, city, county, state — because every lodging-type tax attaches to it, and in several states the answer turns on whether the address sits inside city limits.
2. Days rented at a fair rental price and days of personal use this calendar year, including use by family members. Fair rental price means the rent a comparable unrelated tenant would pay; it is the benchmark that decides whether a day counts as a rental day at all.
3. Services you provide — basic utilities and cleaning between stays, or hotel-like services during stays.
4. Booking channels — Airbnb only, other platforms, or direct bookings you arrange yourself.
5. What the platform actually collected — download the transaction history and tax report for each listing.

Those five facts are the input to the Address-Level Tax Map: one row per possible tax at that address, naming the authority, the tax, the registration and return requirements, who collects it today, the official source, and a verification status. The start-an-Airbnb checklist places this step inside the wider regulation-first launch sequence. The rest of this page works the stack in order: the federal rules, the reporting-form question, the location taxes, platform reconciliation, the records that make filing possible, and the point at which a professional takes over.

Federal income tax, the 14-day rule, and personal use

Federal guidance cited in this section is the edition of IRS Publication 527 for preparing 2025 returns — the latest published as of August 10, 2026. Check for the 2026-return edition before filing next season.

The general rule is broad: rental income is reportable, and that includes most payments you receive for the use of the property, not just the nightly price. Whether any platform or processor sends you an information form does not change this — reporting obligations and tax forms are separate questions, taken up in the FAQ below.

Is Airbnb income taxable if you rented only a few nights

The famous exception is narrower than its nickname. What hosts call the "14-day rule" — and what accountants often call the Augusta rule — is really a fewer-than-15-days rule with two conditions that must both hold. If you use the dwelling as a home and you rent it fewer than 15 days during the year, then per IRS Topic 415 and Publication 527 you do not report the rental income — and, just as firmly, you cannot deduct the related expenses as rental expenses. It is minimal rental use, not a general "tax-free Airbnb" allowance: it never applies to a dedicated short-term rental you do not live in, the day count is strict, and it has no effect on state or local lodging taxes, which can apply from the first night.

What used as a home means

"Used as a home" has a specific meaning. A dwelling is treated as a home for the year when your personal use exceeds the greater of 14 days or 10% of the days it was rented at a fair rental price. Personal-use days are counted broadly: they include days family members use the property and days anyone stays for less than a fair rental price, under the definitions in Topic 415.

Two questions drive the whole federal answer: did you use the dwelling as a home, and how many days did you rent it at a fair rental price? The table sets out what each answer changes, using the same fields across all four positions so you can compare any two of them directly.

Federal reporting positions (decision support, not a personalized tax conclusion; per Publication 527 and Topic 415, as of August 10, 2026)

Field	Minimal rental use	Used as a home, rented 15+ days	Not used as a home	Substantial-services business
Trigger	Used as a home and rented fewer than 15 days	Used as a home and rented 15 days or more	Personal use at or below the greater of 14 days or 10% of fair-rental days	Services provided primarily for the guest's convenience during stays
Report the rent?	No	Yes	Yes	Yes
Deduct rental expenses?	No	Yes, the rental portion only	Yes, the rental portion only	Yes, as business expenses
Split expenses between rental and personal use?	Not applicable	Yes, by days	Yes, for any personal-use days	Yes, for any personal-use days
Loss treatment	Not applicable — no rental income or expense is reported	Deductions limited to rental income, with the excess carried forward (Schedule E instructions)	Losses can be limited by the passive-activity and at-risk rules	Losses follow business rules; material participation and at-risk limits still apply
Self-employment tax	Not in play	Not ordinarily in play	Not ordinarily in play	Possible — this is the practical reason the classification matters
Effect on state and local lodging tax	None — lodging taxes can apply from night one	None	None	None
Where the income is normally reported	Nowhere on the return as rental income	Schedule E	Schedule E	Schedule C
Records this position requires	A day calendar precise enough to prove fewer than 15 rental days, and evidence each was at fair rental price	The day calendar, the expense allocation basis, and the carryforward schedule	The day calendar and expense records; participation and at-risk records if a loss appears	All of the above plus documentation of the services provided during stays
Confidence	Verified — Topic 415 and Publication 527	Verified — Publication 527 and the Schedule E instructions	Verified — Publication 527	Verified with limitation — Publication 527 says "normally" and "may," never "always"
Bring in a professional when	The day count is near 15, family used the property, or any stay was below fair rental price	Allocations, carryforwards, or depreciation appear	A loss appears, or passive-activity and at-risk questions arise	Always, before filing
Revisit when	Any further booking in the same calendar year	Your own occupancy of the property changes	You begin occupying the property, or services expand	Services contract, or an entity takes title

If your facts are mixed or unclear — a part-year conversion, a family arrangement, a borderline day count — stop and get qualified professional review before filing rather than choosing a column.

Two terms in that table decide more than their length suggests. A passive activity loss is a loss the tax rules bar you from deducting against non-passive income in the current year; it is carried forward instead. The at-risk limitation caps the loss you may deduct at what you actually have economically at stake in the activity. Both are set out in IRS Publication 925.

Mixed personal and rental use

Mixed use is where careful hosts slow down. Splitting expenses between rental and personal days, applying the home-use deduction limit, carrying excess expenses forward, and tracking depreciation and basis are mechanical on paper and easy to get wrong in practice. Basis is what you paid for the property plus improvements — the number that drives depreciation now and gain on a future sale. This page deliberately does not calculate allocations, loss limits, or depreciation; those computations depend on your full return, and Publication 527 itself routes several of them through worksheets and other publications. Keep the day calendar and cost records described later on this page, and put the math in front of a qualified tax professional the first year mixed use, a loss, or depreciation appears.

Schedule E versus Schedule C

Which schedule reports your hosting income is a facts question, and the decisive fact is the services you provide — not the platform's name, not the label "short-term rental," and not your average stay length on its own. The anchor is the substantial-services discussion in IRS Publication 527, and the honest summary is that the answer is "normally" and "may," not "always."

Providing basic services with a stay — heat, light, and other utilities, trash collection, and cleaning of common areas or between guests — normally keeps the activity in rental-income territory, which individuals generally report on Schedule E. Substantial services are those provided primarily for the guest's convenience during the stay, beyond utilities and turnover cleaning: regular cleaning during a stay, changing linens daily, maid service, meals, or concierge-style attention. Providing them may move the activity toward Schedule C, and with it the possibility of self-employment tax. The distinction matters well beyond which form you print: it can change what tax applies to the income, how losses behave, and how the activity is characterized in later years.

The two positions carry the same fields below, so you can read either column on its own and compare them without going back to the table above.

Reporting-form positions (per IRS Publication 527; "normally" and "may," never automatic)

Field	Rental treatment — normally Schedule E	Business with services — may be Schedule C
Typical services	Utilities, trash collection, and cleaning between stays or of common areas	Regular cleaning or linen service during a stay, maid service, meals, breakfast, or tours
Who the services are for	The property, between guests	The guest, during occupancy
Typical ownership	Held individually or jointly by spouses in their own names	Often held in a partnership or multi-member entity
Where the income is normally reported	Schedule E	Schedule C
Self-employment tax	Not ordinarily in play	Possible — the practical reason the classification matters
Loss treatment	Passive-activity and at-risk rules can limit the loss	Business rules apply; material participation and at-risk limits still apply
Evidence confidence	Verified with limitation — Publication 527 says "normally"	Verified with limitation — Publication 527 says "may"
Bring in a professional when	Services start reaching into the stay, or an entity takes title	Always, before filing — and add a real-estate attorney where an entity holds title, because the return question and the entity question are different questions with different specialists
What to confirm before filing	Which services you actually provided, in writing, stay by stay	The same record, plus how a prior year was filed and by whom

Do not self-assign a form under uncertainty. If your services sit between the columns, if an entity or partnership holds the property, if self-employment tax could be in play, or if you have been advised differently in a prior year, treat the classification as a professional-review question and settle it before filing, not after. A short paid consultation is cheaper than amending returns — and no page, this one included, can classify your activity for you.

Average stay, material participation, and the claims made about them

A separate federal question travels alongside the schedule question, and it is the one most likely to reach you as marketing. Under the passive-activity rules in IRS Publication 925, your activity is not a rental activity if the average period of customer use is seven days or less — and the publication gives the arithmetic plainly: divide the total number of days in all rental periods by the number of rentals during the tax year. A second exception covers an average period of 30 days or less where you also provide significant personal services.

Four things are true about that exception, and the marketed version usually carries only the first.

• Clearing the seven-day test does one thing: it removes the automatic rental activity label. The activity is still passive unless you materially participate in it, and Publication 925 sets out the material-participation tests you would have to meet. Step one without step two changes nothing.
• The average is annual. One long winter booking mixed in with short stays can pull the yearly average over seven days and reclassify the whole activity for that year.
• It is not the same question as Schedule C or self-employment tax, which turn on the services you provide. An activity can be non-rental for passive-activity purposes and still belong on Schedule E.
• It has nothing to do with state or local lodging taxes.

This is marketed as the "short-term rental loophole," frequently by people selling courses, coaching, cost-segregation studies, or "systems." Two checks tell you which version you are reading: an honest treatment names Publication 925 and the material-participation tests, and an honest treatment asks to see your booking calendar and your hours before it says anything about your return. Anyone who quotes you a tax outcome before seeing either is selling, not advising. Treat this as a professional-review question for a CPA or enrolled agent with the calendar and an hours log in hand.

Occupancy, lodging, hotel, tourist, and sales taxes

The location layer answers to many names — occupancy tax, lodging tax, hotel tax, hotel occupancy tax, tourist development tax, transient rental tax, or simply sales tax applied to short stays. This page uses "occupancy tax" as the umbrella, but the statutory name at your address is the one that governs.

What decides which occupancy taxes apply to your address

More than one authority can tax the same night: a state, a county, a city, and a special district, each under its own ordinance. What varies among them is nearly everything that matters — the taxable base and whether guest-paid fees are included, the stay length that makes a booking taxable, the exemptions, the registration requirement, the return, and the filing frequency. That is why the workflow is address-first. Build one row per candidate tax in your Address-Level Tax Map.

The Address-Level Tax Map — fields to complete for your property

Field	What to record
Jurisdiction level	State, county, city, or special district
Authority and statutory tax name	The exact office and the tax's legal name
Taxable stay length	The maximum stay the tax applies to at this address
Taxable base	What the tax is charged on, including treatment of fees
Registration	Whether and where you must register before collecting
Return and frequency	Which return, filed where, how often
Platform coverage	Whether the platform collects this specific tax for your bookings
Official source and as-of date	The page or ordinance you actually read, and when
Status	Verified, Verified with limitation, Partial, or Blocked

How do the tax layers stack? Four state structures

States build the location layer in four different shapes, and knowing which shape you are in tells you how many authorities you will answer to before you read a single rate. The examples below are structural, verified against each state's own tax authority on August 10, 2026; they are not a national rate table, and none of them replaces checking your own county and city.

Four ways the location layer is structured (as of August 10, 2026)

Structure	Example state	How it works	What it means for your filings
State tax and local taxes, separately administered	Texas	The Texas Comptroller administers a 6% state hotel occupancy tax on stays of less than 30 consecutive days, applying to charges of $15 or more per day. Cities, some counties, and special purpose districts levy their own local hotel taxes — generally up to 7% each, with venue-project levies up to 2% and up to 3% in Dallas County — and collect them locally; local taxes apply at $2 or more per day. The Comptroller's worked example is Houston: 6% state, 7% city, 2% county, and 2% for the county sports authority.	Two or more filers. State collection by a platform never covers the local layer, and each local authority is a separate registration and return. Combined rates differ by city, so read your own.
State tax plus local taxes, administration split	Florida	The Florida Department of Revenue administers the 6% state sales tax plus any county discretionary surtax on transient rentals of six months or less. Counties may add local option transient rental taxes — tourist development, convention development, tourist impact, or municipal resort taxes. Rates are county-set and published per county on Form DR-15TDT, which also shows within-county variation: most of Walton County sits at 2% while five ZIP codes sit at 5%, and Miami-Dade runs 4% in Surfside and Bal Harbour, 7% in Miami Beach, and 6% elsewhere. Most counties self-administer.	Where the county self-administers, two returns and two payments: the local tax to the county, and the state tax and surtax to the Department on Form DR-15. Where the Department administers the local tax, one return covers all three. Read DR-15TDT before assuming which case you are in — and read it for your ZIP, not just your county.
No state layer at all — local only	California	California imposes no statewide lodging tax. Transient occupancy tax is levied by cities and counties, so which office you answer to depends on whether the address sits inside an incorporated city. San Diego County states the rule directly: the county collects for the unincorporated area, and for a property inside an incorporated city the city collects.	One authority, but you must identify it correctly. A property a mile outside city limits answers to a different office, a different rate, and a different return than one inside.
A gross-receipts tax stacked with a lodging tax	Hawaii	Hawaii has no conventional retail sales tax. The Department of Taxation levies a general excise tax on business gross income at 4% plus a county surcharge of up to 0.5%, and operators of transient accommodations pay that in addition to the transient accommodations tax. The TAT rose to 11% for gross rental proceeds recognised on or after January 1, 2026 under Announcement 2025-03. Each county levies its own TAT on top: Hawai'i County sets its rate at 3%, links the county account to your state TAT ID, and requires the county portion to be paid separately to the County Director.	Three tax bases and more than one payee. The excise tax is on your gross business income, not only on the lodging charge, so it does not behave like a sales tax you simply add to a guest bill — and the county TAT is filed with the state but paid to the county.

If you cannot locate the exact official source for a county or city at your address, do not infer the answer from a state page or a neighboring town. Mark the row Blocked, contact the authority directly, and treat the obligation as open until the official answer is in your map.

Which office publishes your state's answer

The state layer is the one you can usually settle in a single sitting, because one office publishes it. The router below names that office for ten states and links the page where it publishes the rule. Its last column is the one hosts skip: what the state authority says is still yours after a platform has collected.

State-layer router — ten states (verified August 10, 2026)

State	Structure	The office that publishes your state's answer	What that office says is still yours
Alabama	State tax plus local	Alabama Department of Revenue — state lodgings tax on accommodations furnished to transients for fewer than 180 continuous days, at 4% in most counties and 5% in sixteen named counties	The state page publishes the state rate split only. County and municipal lodgings taxes are separate — confirm each with the county and city.
Arizona	State transaction privilege tax; marketplaces collect	Arizona Department of Revenue — short-term lodging under the transient lodging classification	Even when an online lodging marketplace collects, the operator still holds a TPT licence and files a return showing the gross received from the marketplace with an offsetting deduction. Refundable charges such as deposits and cleaning fees become taxable when they stop being refundable.
California	Local only	The city or county where the address sits; San Diego County publishes the incorporated-versus-unincorporated rule	There is no state office to file with. Establish which of the two local offices governs before registering with either.
Colorado	State tax; some local administered by the state, municipal not	Colorado Department of Revenue — state sales tax on rooms and accommodations, plus county lodging tax and local marketing district tax filed on the Department's own returns	The Department states plainly that it does not administer lodging taxes imposed by any Colorado municipality. A city lodger's tax is a separate registration and a separate return, whatever the state return shows.
Florida	State tax plus local, administration split	Florida Department of Revenue — state sales tax and surtax on transient rentals, with Form DR-15TDT naming which county self-administers its local option tax	Where your county self-administers, the local tax is filed and paid directly to the county even though the state tax goes to the Department.
Hawaii	Gross-receipts tax stacked with a lodging tax	Hawaii Department of Taxation — transient accommodations tax and general excise tax, both imposed on the operator	Both taxes are imposed on you as the operator, not on the guest, so having an agent or platform file does not move the liability. The county TAT is filed with the state and paid to the county.
Nevada	Local only, county-imposed	Nevada Department of Taxation — publishes that county commissioners impose and collect the lodging tax while the Department records and transfers the revenue	Rates and exemptions are set at city and county level. The Department's own page tells you to take specific questions to the city or county where the property sits.
South Carolina	State accommodations tax plus local	South Carolina Department of Revenue — accommodations tax on stays of fewer than 90 consecutive days	Many counties and municipalities impose local accommodations taxes SCDOR does not administer. A retail licence is required if you take any direct bookings.
Texas	State tax and local taxes, separately administered	Texas Comptroller of Public Accounts — state hotel occupancy tax on rentals of less than 30 consecutive days	Where a platform has not agreed to collect, the owner collects and remits the state tax. Local hotel taxes are always the city's and county's to answer, and the Comptroller says so.
Utah	State sales tax plus local transient room tax	Utah State Tax Commission — transient room tax on lodging for stays of fewer than 30 consecutive days	The transient room tax is imposed by a county, city, or town and is charged in addition to sales tax, so clearing one does not clear the other.

Coverage. This router covers ten states verified on the date shown and no others; a state's absence from it means nothing about whether tax is owed there. A row publishes only when it clears the standard the ten above cleared: the authority named, the tax named as that authority names it, an official page opened and dated, and the residual duty taken from that page rather than inferred. For any state not listed, the office you want is your state revenue agency — its name varies, so look for Comptroller, Department of Revenue, Department of Taxation, Tax Commission, or Department of Finance and Administration, and then for its transient-rental, lodging, accommodations, or hotel-tax page. No state router, this one included, answers the county and city layer; that is address-specific and always yours to check.

Where do I look up my occupancy tax?

The office that publishes your local answer is almost never the one hosts look for first. The table below routes seven markets to the authority that actually publishes the rule.

Occupancy-tax routing — seven markets (verified August 10, 2026)

Market	Authority that publishes the answer	What the local layer is called	Filing cadence
Austin, Texas	City of Austin Financial Services	Hotel Occupancy Tax — 11%, being a 9% occupancy tax plus a 2% venue project tax	Quarterly
Miami-Dade County, Florida	Miami-Dade Office of the Tax Collector	Convention and Tourist Taxes — 6% county-level total on stays of six months or less, with municipal variations	Monthly, filed through TouristExpress
Nashville and Davidson County, Tennessee	Metro Nashville Finance, Collections	Hotel Occupancy Privilege Tax — 7% plus a $2.50 per night flat fee since July 1, 2023	Monthly, due by the 20th
Denver, Colorado	Denver Treasury Division, Tax Guide Topic 97	Lodger's Tax — 10.75% of the entire amount charged	Monthly, due by the 20th
San Francisco, California	SF Treasurer and Tax Collector	Transient Occupancy Tax — 14% on stays of less than 30 days	Annual return, due the last day of January
San Diego, California	City of San Diego Treasurer for city addresses; San Diego County Treasurer-Tax Collector for unincorporated addresses	Transient Occupancy Tax, plus a Tourism Marketing District assessment in the city	Monthly to the City Treasurer
Los Angeles, California	City of Los Angeles Office of Finance	Transient Occupancy Tax — 14% on stays of 30 days or less	Monthly

The field hosts most often get wrong is not the rate but the base — what the tax is charged on — and the duty that survives a platform paying it. Those two columns sit together below, for the same seven markets and in the same order.

Taxable base and residual duty — the same seven markets

Market	What the tax is charged on	What stays yours after platform collection
Austin, Texas	The consideration received for room occupancies; the city's own quarterly report asks for consideration received for all occupancies in the period. Confirm fee treatment with Financial Services.	Since April 1, 2025 platforms must collect and remit the city tax, but the owner must still file a quarterly report stating how much each platform collected, must collect and remit directly on non-platform revenue, and must file a zero report for a quarter with no rentals. Only properties in Austin's full purpose jurisdiction owe the city tax.
Miami-Dade County, Florida	Blocked — the base is not stated on the county service page reviewed. Ask the Office of the Tax Collector before your first booking.	Registration with the county and a monthly return even when no tax was collected. The state sales tax and surtax are a separate filing with the Florida Department of Revenue.
Nashville and Davidson County, Tennessee	The consideration charged for the privilege of occupancy, plus the flat per-night fee. Confirm fee treatment with the Collections Office.	A short-term rental property form separate from the hotel form, plus the state sales and business taxes. A permit from Metro Codes is required before listing at all.
Denver, Colorado	The entire amount charged, including fees required to obtain the lodging. A refundable deposit is outside the base while it remains refundable.	A business licence and a lodger's tax licence in your own name, and a return every period. Denver's instructions are explicit: report total sales on line 1, then deduct the sales on which a licensed platform already remitted. Filing is not optional because a platform paid. The 4% Colorado state and special district tax is a separate remittance to the state.
San Francisco, California	The rent charged for the accommodation. Blocked on fee treatment — the Tax Collector page reviewed does not state it; ask before you set your cleaning fee.	The city treats earning short-term rental income as operating a business regardless of amount, so business registration sits alongside the tax return.
San Diego, California	Blocked — the base is not stated on the city and county pages reviewed. Ask whichever of the two governs your address.	A Short-Term Residential Occupancy license for city addresses, and a TOT certificate from the county for unincorporated ones. Confirm which of the two you are in before registering with either.
Los Angeles, California	The rents collected. The city's compliance guidance warns operators not to include the tax itself in reported rent — report the rent, not the rent plus tax.	A Transient Occupancy Tax Registration Certificate is required within 30 days of commencing business, and the tax is remitted monthly. The city's exception is narrow: it applies where the host lists a primary residence exclusively on platforms holding a platform agreement with the city.

Coverage and how to route any other address. This table covers seven markets and no others; it is not a national list and a market's absence from it means nothing about whether tax is owed there. For any address not listed, two authorities publish your answer and you should expect to contact both:

• The state revenue agency, whose name varies — Comptroller, Department of Revenue, Department of Taxation, Tax Commission, Franchise Tax Board. Look for its transient-rental, lodging, or hotel-tax page and record the taxable stay length and base. The router above already names it for ten states.
• The local taxing office — a county tax collector, a city finance or treasury division, or in some counties a regulatory or business-services department. In states with no statewide lodging tax, this is the only office that matters, and the correct one depends on whether your address is inside an incorporated city.

A row is finished only when it clears the same standard as the seven above: the authority named, the tax named as the statute names it, the taxable stay length recorded, the filing cadence recorded, and an official source you opened yourself with the date you opened it. A rate you found on a blog, a rate a neighbor told you, and a rate a management company quoted are all Blocked until an official page says the same thing.

What if I have already been hosting without registering?

This is a common discovery and a recoverable one, but not by guessing. Stop treating the position as settled and work in this order.

1. Quantify the exposure period. Pull the platform transaction history for every year you have hosted, split by jurisdiction, and by channel within each jurisdiction. Do not reconstruct from memory.
2. Do not backfill invented numbers. A return filed on estimates you cannot support creates a second problem on top of the first.
3. Contact each authority and ask a specific question: whether it operates a voluntary-disclosure, amnesty, or settlement process for unregistered operators, and what it requires. Many lodging authorities run one; you will not find out by waiting.
4. Expect penalty and interest, assessed per authority and per period — not once. Two authorities that both tax the same nights will both assess.
5. Get help before you file anything. A CPA or enrolled agent for the return positions, and a real-estate or tax attorney where the exposure spans several years, an entity holds the property, or an authority has already contacted you.

Mark every affected row on your tax map Superseded rather than Blocked. You now know the answer; you are resolving it.

What Airbnb collects and what it may not

Everything in this section is a provider fact drawn from Airbnb's own documentation, not a legal conclusion about your compliance.

What Airbnb actually collects

In jurisdictions where Airbnb has agreements with governments or is required by law to collect, its tax collection and remittance system calculates the named taxes, collects them from guests at booking, and remits them to the authority. Which taxes those are is determined by the address on your listing, and Airbnb's own coverage documentation is explicit that hosts remain responsible for assessing every other tax obligation.

Coverage can also be partial by level: Airbnb notes that even where it automatically collects some taxes, hosts may still need to collect others manually — it may handle a regional tax but not a local one at the same address. The per-jurisdiction pages linked from the coverage list name which taxes are collected where; your listing's tax settings and transaction history show what actually happened on your bookings. Denver's guidance shows what "collected" leaves behind in practice: the host still holds the license, still files every period, reports total sales, and takes the platform-remitted portion as a deduction on the return.

This is where this page parts company with most host guidance, so it is worth naming rather than leaving you to notice. A good deal of published advice treats platform collection as the end of the obligation. Four of the authorities on this page publish the opposite in their own instructions — Denver, Austin, Miami-Dade, and the Arizona Department of Revenue each require a return, a licence, or both from an operator whose platform already remitted. Where a general guide and an authority's own page disagree, the authority's page governs, and it is the one to put in your tax map.

Custom taxes and who owes them

Custom taxes are a different mechanism with a different owner. Where hosts use Airbnb's custom-tax feature, the amounts are collected from guests and paid out to the host as a pass-through — and Airbnb's host tax documentation states plainly that the host is responsible for submitting, paying, and reporting those taxes to the relevant authorities. A pass-through payout is money you owe a government, not revenue.

Direct bookings and other channels

Direct bookings and other channels sit entirely outside Airbnb's collection. A stay you book yourself, or through another platform, follows that channel's facts: in Texas, for example, the Comptroller's guidance makes the property owner responsible for collecting and remitting the state hotel occupancy tax whenever a platform has not agreed to do it. And collection is not the same as discharge: whether you must still register, file returns — sometimes zero-dollar returns — or remit an uncovered layer varies by authority, so the question belongs on your tax map, answered per authority, with the platform's transaction history saved as proof of what was remitted.

Platform coverage reconciliation — complete one row per tax, per channel

Field	What to record
Channel	Airbnb, another platform, or direct booking
Tax name and jurisdiction	The exact tax and authority from your tax map
Collected by the channel?	What the tax settings and transaction history actually show
Your remaining duty	Registration, return, or remittance still owed for this row
Evidence saved	The report or statement proving what was collected and remitted
Status	Verified, Verified with limitation, Partial, or Blocked

What your guest sees, and what they can claim

The guest pays the occupancy tax, which gives them a stake in how you handle it and, in some cases, rights you are expected to honor.

• Separately stated on the bill. Many authorities require the tax to appear as its own line rather than folded into the nightly rate. Confirm the rule for each authority on your map, and keep the guest receipt that shows it.
• Long-stay exemptions are real and have mechanics. In Texas, a guest who gives written notice of intent to stay 30 or more consecutive days is exempt from the notice date; without written notice, tax is collected for the first 30 days, and any interruption in occupancy voids the exemption. In Florida, the six-month exemption generally depends on a bona fide written lease for a term longer than six months, available on request — not merely on a long stay.
• Exemption certificates. Some authorities require a certificate from qualifying guests, and the host keeps it as the proof that supports the untaxed booking.
• Tax collected in error is not yours to keep. If you charge a guest a tax that did not apply — an exempt long stay, the wrong rate, a booking outside the taxing jurisdiction — the correction is set by the authority, not by you. Ask each authority on your map how it wants an over-collection handled: some require you to refund the guest, some require you to remit it anyway, and the two answers can differ between the state and local layers on the same booking.
• The platform waiver term. Airbnb's coverage documentation states that where a host believes an exemption applies to a tax Airbnb collects on their behalf, accepting the reservation waives that exemption — and a host who does not want to waive it should not accept the reservation. This is a contract term, not a tax rule, and it is easy to miss.

Records to keep before filing

Recordkeeping is the system that makes every earlier section workable: the IRS expects records that substantiate rental income and expenses, the personal-use rules cannot be applied without a day calendar, the reporting-form question cannot be answered without service documentation, and platform reconciliation is impossible without the reports. Build the file as you go, not in April. Keep, at minimum:

• Platform earnings and payout reports — gross booking amounts, service fees, refunds, and payouts by listing.
• Taxes collected and remitted — which tax, which jurisdiction, collected by whom, remitted to whom.
• A rental and personal-use calendar — every rental day at fair rental price and every personal-use day, including family use.
• Expense invoices and receipts — date, payee, amount, and what the cost was for.
• Direct-booking records — amounts charged, taxes collected, and how they were remitted.
• Registrations and returns — every tax registration, filed return, exemption certificate, and authority correspondence.
• Purchase, improvement, and basis records — what you paid for the property and its improvements, and when.
• Prior-year filings — what was reported before, on which schedule, and by whom.

Retention has no single universal period. The IRS's recordkeeping guidance is to keep records as long as they may be needed to support an item on a return, and property records outlive ordinary receipts by design: purchase, improvement, basis, and depreciation documentation stays relevant for as long as you own the property and beyond, because it feeds the numbers on a future sale.

A twenty-minute monthly close is what keeps that file honest. Export the month's earnings and transaction reports from every channel; identify gross bookings, service fees, refunds, and taxes collected; reconcile payouts against your bank statement; save the month's invoices and receipts to the property file; update the rental and personal-use calendar; flag any direct bookings and confirm their taxes were collected and remitted; then check the tax map for any return due this month and file it.

Which host are you and what to verify next

The situations below are illustrative patterns to compare yourself against, never a tax-return conclusion. Every row depends on your address as much as on your facts, which is why the jurisdiction column is there.

Your situation	The federal position it usually points to	What the jurisdiction changes	Verify next
You rented the home you live in for a handful of nights around one event	Minimal rental use may resolve the federal answer entirely — no reported rental income, no rental-expense deductions	Total. Lodging taxes can apply from night one whatever the federal answer is, and platform coverage for them is address-specific	The personal-use test against your calendar, the address-level occupancy rules, and what the platform collected on those bookings
You run one short-term rental you never occupy, provide utilities and turnover cleaning, and take every booking through one platform	Full federal reporting; facts in the pattern Publication 527 normally associates with rental treatment	Total. The live risk is a platform collecting the state layer while a county or city tax goes uncollected, or a return that stays due even where the platform pays	Every local layer on your tax map, registration and returns for anything the platform does not cover, and a complete records file
Personal and rental use in the same year — a part-year conversion, a family stay, a borderline day count	Used as a home, rented 15 days or more, with allocation and the deduction limit in play	Moderate federally; total for the lodging layer, which does not care how you allocate	The day calendar including family use, the allocation basis, and a paid review before filing rather than after
You offer daily cleaning or breakfast, take direct bookings, and list on more than one platform	The substantial-services question points at Schedule C and possible self-employment tax — a professional-review case	Total, and multiplied by channel. Every direct booking makes you the collector for each occupancy tax in your map	Qualified review of classification and self-employment exposure, plus per-channel collection and remittance duties
You have been hosting for years and never registered with a lodging authority	Unchanged by the discovery — the federal position is whatever your facts were	Total. Penalty and interest assess per authority and per period, and two authorities taxing the same nights will both assess	The full multi-year transaction history split by jurisdiction and channel, then each authority's voluntary-disclosure process
Your address is outside every market and state named on this page	Unchanged	Unknown until you check, which is the point — absence from a table is not absence of tax	Your state revenue agency's lodging page and the tax office for the city or county the address actually sits in; mark anything you cannot find Blocked

If working the stack is changing your math — or your appetite — the Airbnb vs. long-term rental comparison weighs both paths with the same net-of-costs yardstick.

Your action checklist and professional-review triggers

1. Confirm the operating gate — legality, permit or registration, HOA or condo consent, lease and lender terms, insurance — before optimizing any tax position.
2. Register with each authority your Address-Level Tax Map identifies, before collecting or remitting anything.
3. Set up collection for every tax the platform does not cover — especially on direct bookings.
4. Calendar every return your map surfaces, including any zero-dollar filings, and record for each authority what a late or missed return costs. Most lodging authorities assess penalty and interest separately, per authority and per period, and some tie short-term-rental permit standing to tax compliance — a missed return is rarely a single-authority problem. One authority's published schedule shows the shape: the Texas Comptroller charges $50 for each late hotel-tax report, then 5% of the tax if it is paid one to thirty days late and 10% beyond that, with interest on top. Get your own authority's figures and put them beside the due date. Ask at the same time whether quarterly federal estimated-tax payments apply to your situation.
5. Run the monthly close routine so records exist when the returns come due.
6. Before filing, check the trigger list below; if any line applies, book qualified review first.

Bring in a CPA, enrolled agent, or other qualified tax professional when any of these applies: substantial guest services or a borderline Schedule C question; an average-stay or material-participation question; mixed personal and rental use or a close home-use day count; depreciation, expected losses, or passive-activity and at-risk questions; a partnership, LLC, or other entity holding the property; hosting across state lines or on multiple channels; or prior-year filings you suspect were wrong. Add a real-estate or tax attorney where an entity holds title, where private rules are ambiguous, or where an authority has contacted you about unpaid tax. Once the compliance map is built, pressure-test the economics against realistic Airbnb income and costs — taxes are one line in a larger net-income picture this page deliberately does not model.

Choosing tax help at a glance

Free and official come first: the completed tax map, the official sources inside it, and your platform reports settle most basics questions at no cost — and no paid tax product belongs in your stack while the legality, HOA or condo, lender, or insurance gate from the top of this page is unresolved. If the gate is unresolved, buy nothing yet; clear the gate first.

The free verification step before you pay anyone is the IRS's own directory of federal tax return preparers with credentials and select qualifications, which lists attorneys, CPAs, enrolled agents, and Annual Filing Season Program participants, and explains which credentials carry unlimited representation rights before the IRS. Anyone you are considering should appear there.

Match the help to the situation

Your situation	Shortlist move	Ask before you pay
One home you live in, rented a few nights a year	Usually none; a one-time review only if the home-use test is unclear	What is the flat fee for a one-time review? Have you handled mixed personal and rental use? Will you show your reasoning against Publication 527?
One dedicated STR, all bookings through the platform	A CPA or enrolled agent with current short-term-rental return experience	How many STR returns did you prepare last season? Is pricing flat per return or hourly? Will you reconcile my platform tax report against my tax map? Who responds if the IRS sends a notice?
Direct bookings, multiple channels, or multiple states	Credentialed preparer plus lodging-tax filing support	Which of my exact jurisdictions do you file, per your published coverage list? What is the per-return or per-jurisdiction price? Do I keep ownership of my registrations, and can I export my filing history if I leave?

Score every candidate against the same card: your Address-Level Tax Map and the platform reconciliation fields above. Ask each one to walk your completed map row by row — any row a service cannot document coverage for remains your responsibility, whatever the marketing says.

Frequently asked questions

Do I have to report Airbnb income if I never received a Form 1099-K?

Generally yes — the form and the obligation are separate questions. As of August 10, 2026, the IRS requires marketplaces to issue Form 1099-K only when your payments exceed $20,000 and your transactions exceed 200 in a year, and it states that income from goods or services must be reported whether or not the form arrives. Two qualifications matter. Several states set lower in-state thresholds, so a form can arrive well below the federal figure — check your state revenue department. And older pages still publish $600 or $5,000: those came from the American Rescue Plan Act phase-in, which the One, Big, Beautiful Bill repealed in July 2025, retroactively restoring the $20,000 and 200-transaction test that the IRS confirmed in Fact Sheet 2025-08 on October 23, 2025. A source showing a lower federal figure is out of date. The one narrow federal carve-out from reporting remains the minimal-rental-use rule above, which turns on home use and day counts — never on forms.

If Airbnb collects occupancy tax on my listing, do I still need to register or file returns?

Sometimes — and in several major markets, yes. Platform collection covers the named taxes on Airbnb bookings only. Denver requires the host to hold the license and file every period, reporting total sales and deducting what a licensed platform remitted; Austin requires a quarterly report of what each platform collected plus a zero report when there were no rentals; Miami-Dade requires a monthly return even when no tax was collected; and Arizona requires the operator to keep a licence and file a return showing the marketplace gross with an offsetting deduction. Direct bookings are always yours to handle. Airbnb's own documentation tells hosts to assess all other obligations, so confirm the rule with each authority on your tax map rather than assuming.

Is the cleaning fee taxable on a short-term rental?

It depends on how your authority defines the base, and the answer is frequently yes. Denver taxes the entire amount charged, which brings in a fee the guest cannot avoid, and treats a refundable deposit as outside the base until it stops being refundable; Arizona reaches refundable charges at the point they are no longer refundable. Neither answer transfers to your address. Put the base in your tax map as its own field, take it from the authority's own page, and mark it Blocked until you have — because setting a cleaning fee without knowing whether it is taxed is how hosts end up remitting from their own pocket.

Can I decide between Schedule C and Schedule E myself?

Sometimes — and never from the platform's name or your average stay length alone. If your facts clearly match the basic-services pattern, Publication 527 indicates rental income normally belongs on Schedule E. If you provide services during stays, your indicators are mixed, an entity holds the property, or self-employment tax could be in play, put the classification in front of a qualified professional before filing rather than after.

How long does it take to set up a new short-term rental the right way?

There is no universal timeline, and no responsible answer promises one. The clock is set by your slowest dependency: local permit or registration processing, HOA or condo approval, and binding a short-term-rental insurance endorsement — plus any state or local tax registrations your address requires. Processing times are jurisdiction-specific, so trust only the responsible office's own published, dated figure for your address.

How much do Airbnb hosts actually make after taxes and fees?

This page publishes no income figure, because a useful number needs its market, property type, period, and cost assumptions attached. Watch the measures: gross booking value is what guests pay, host payout subtracts platform fees, and neither is net operating income after cleaning, utilities, management, taxes, and reserves — an undefined "profit" is meaningless, and a list price is never a total cost. For current, dated market figures built on those definitions, see realistic Airbnb income and costs.

What to do next

Build the Address-Level Tax Map for your exact address this week: one row per possible tax, with the authority, registration, return, base, platform coverage, official source, and status. Use the state router to close the state layer, and the routing table or your own city and county office to close the local one. Download the current Airbnb transaction and tax report and reconcile it against the map before your next booking — especially any direct booking. Then put two dates on the calendar: the first return your map says is due, and a pre-filing-season review against the current IRS edition, with a qualified professional if any trigger above applies to you.

How this page is verified

Every legal, tax, and rate claim on this page traces to the authority that publishes it — an IRS publication, a state revenue agency, or a city or county tax office — opened and dated by Rental Income HQ on the date shown at the top. Airbnb's documentation is used only for facts about Airbnb and is labeled as such. The same status vocabulary the page asks you to use is used on the page: where an official source does not state something, the cell reads Blocked rather than being filled from a secondary source or left blank. Where an authority publishes the effective date of a rule, the page carries it; where it does not, the row carries the date the page was checked instead, which is the strongest claim the source supports. What this page is not: a rate table for your address, a source of income figures, or advice on your own return. Lodging rules change between reviews, so treat any figure here as an example of a verified answer rather than as your answer. Next scheduled review: November 9, 2026.

Sources and last verified date

Last verified: August 10, 2026 Next review: November 9, 2026.

• Publication 527 (2025), Residential Rental Property — Internal Revenue Service — federal rental income and expense rules, minimal rental use, personal-use and used-as-a-home tests, and the substantial-services discussion behind Schedule E versus Schedule C.
• Topic No. 415, Renting Residential and Vacation Property — Internal Revenue Service — the fewer-than-15-days rule, personal-use day definitions, and mixed-use expense division.
• Publication 925 (2025), Passive Activity and At-Risk Rules — Internal Revenue Service — the rental-activity exceptions including the seven-day average period of customer use and its arithmetic, the 30-day exception with significant personal services, the material-participation tests, and the at-risk rules.
• Instructions for Schedule E, current edition — Internal Revenue Service — reporting mechanics and deduction limits for dwellings used as a home.
• Understanding Your Form 1099-K — Internal Revenue Service — the current marketplace reporting threshold and the separation of information forms from income taxability.
• IRS issues FAQs on Form 1099-K threshold under the One, Big, Beautiful Bill — Internal Revenue Service, October 23, 2025 — the retroactive restoration of the $20,000 and 200-transaction threshold, superseding the earlier phase-in figures.
• Choosing a Tax Professional — Internal Revenue Service — the directory of federal tax return preparers with credentials and select qualifications, and the differences in representation rights.
• Tips on Rental Real Estate Income, Deductions and Recordkeeping — Internal Revenue Service — records that substantiate rental income and expenses.
• Recordkeeping — Internal Revenue Service — the retention principle that records are kept as long as they may support a return item.
• How Tax Collection and Remittance by Airbnb Works — Airbnb Help Center — automatic collection scope, address-driven applicability, and partial coverage across tax levels.
• How Do Taxes Work for Hosts — Airbnb Help Center — host tax responsibility and the custom pass-through tax mechanism.
• Areas Where Tax Collection and Remittance by Airbnb Is Available — Airbnb Help Center — per-jurisdiction coverage, the statement that hosts remain responsible for other obligations, and the exemption-waiver term in the tax provisions of the Terms of Service.
• Hotel Occupancy Tax FAQs — Texas Comptroller of Public Accounts — the 6% state hotel occupancy tax on stays under 30 consecutive days, the $15-per-day applicability floor, local rate ranges including the venue-project levies, the Houston worked example, platform versus owner collection responsibility, and the permanent-resident exemption.
• Hotel Occupancy Tax — Texas Comptroller of Public Accounts — the state filing due dates and the published late-filing penalty and interest schedule.
• Lodgings Tax — Alabama Department of Revenue — the state lodgings tax on transient accommodations of fewer than 180 continuous days and the 4%/5% county split.
• Short-Term Lodging — Arizona Department of Revenue — the transient lodging classification, the online-lodging-marketplace collection rule, the operator's surviving licence and return with an offsetting deduction, and the treatment of refundable charges.
• Sales & Use Tax Topics: Rooms & Accommodations — Colorado Department of Revenue — state sales tax on rooms and accommodations, the county lodging and local marketing district taxes the Department administers, and its statement that it administers no municipal lodging tax.
• Sales and Use Tax — Florida Department of Revenue — state sales tax and discretionary surtax treatment of transient rentals of six months or less.
• Local Option Taxes — Florida Department of Revenue — county local option transient rental taxes, their split administration between the Department and counties, and Form DR-15TDT as the published per-county rate and administration list.
• Local Option Transient Rental Tax Rates (Form DR-15TDT) — Florida Department of Revenue — the per-county rates, the counties whose local tax the Department administers, and the within-county variations in Walton and Miami-Dade.
• An Introduction to the Transient Accommodations Tax — Hawaii Department of Taxation — the imposition of the TAT and GET on the operator rather than the guest.
• Tax Facts 96-2, Transient Accommodations Tax — Hawaii Department of Taxation — the general excise tax at 4% plus a county surcharge payable in addition to the TAT.
• Announcement No. 2025-03, Transient Accommodations Tax Law Changes — Hawaii Department of Taxation — the increase of the state TAT to 11% for gross rental proceeds recognised on or after January 1, 2026.
• Transient Accommodations Tax — County of Hawai'i Department of Finance — the 3% county TAT, its link to the state TAT identification number, and separate payment to the County Director.
• Lodging Tax — Nevada Department of Taxation — county imposition and collection of the transient lodging tax and the Department's limited role.
• Accommodations Tax — South Carolina Department of Revenue — the accommodations tax on stays of fewer than 90 consecutive days, retail licence requirements for direct bookings, and local accommodations taxes SCDOR does not administer.
• Transient Room Taxes — Utah State Tax Commission — the county, city, or town transient room tax on stays of fewer than 30 consecutive days, charged in addition to sales tax.
• Hotel Occupancy Taxes — City of Austin Financial Services — the 11% city rate composition, the platform collection duty from April 1, 2025, and the owner's surviving quarterly report, zero report, and direct-booking obligations.
• Tourist and Restaurant Taxes — Miami-Dade County — the 6% county Convention and Tourist Taxes on stays of six months or less, registration with the Office of the Tax Collector, and the monthly return required even when no tax was collected.
• Pay Short Term Rental Property Occupancy Tax — Metro Government of Nashville and Davidson County — the separate short-term rental return and the monthly filing deadline.
• Increase of Hotel Occupancy Tax — Metro Government of Nashville and Davidson County — the 7% local occupancy tax rate and the $2.50 nightly fee effective July 1, 2023, and the condition attaching to the additional 1%.
• Stadium Project Revenue Bonds official statement, August 2023 — Sports Authority of the Metropolitan Government of Nashville and Davidson County — the 2023 bond issuance that satisfied the condition on the additional 1% occupancy tax.
• Tax Guide Topic 97, Short-Term Rentals — City and County of Denver — the business licence and lodger's tax licence requirements for hosts, the 10.75% rate on the entire amount charged, the treatment of refundable deposits and required fees, the platform-as-vendor distinction, and the monthly return deadline.
• Tax Guide Topic 52, Lodger's Tax — City and County of Denver — the 4% State of Colorado and special district tax remitted separately alongside the city lodger's tax.
• Short Term Rental Taxation Information — City and County of Denver — the 10.75% lodger's tax rate on the entire amount charged, and the instruction to report total sales and deduct platform-remitted sales on the return.
• Transient Occupancy Tax — City and County of San Francisco Treasurer and Tax Collector — the 14% rate on stays of less than 30 days, the annual return deadline, and the treatment of host income as a business.
• Transient Occupancy Tax and Tourism Marketing District — City of San Diego — city TOT applicability to short-term rentals, monthly remittance to the City Treasurer, and the Short-Term Residential Occupancy license.
• Transient Occupancy Tax — County of San Diego Treasurer-Tax Collector — the rule that the county collects for unincorporated areas while the city collects for addresses inside an incorporated city.
• Transient Occupancy Tax Requirements — City of Los Angeles Office of Finance — the 14% city rate, the 30-day transient definition, and the registration certificate required within 30 days of commencing business.
• Home Sharing and the Transient Occupancy Tax — City of Los Angeles Office of Finance — monthly remittance and the narrow platform-agreement exception for a primary residence listed exclusively on participating platforms.
• Transient Occupancy Tax Compliance Guide — City of Los Angeles Office of Finance — the calculation on rents collected and the warning against reporting the tax itself as taxable rent.