Short-Term Rentals (STRs) can be profitable for investors, but they come with unique operational complexities. Chief among these are occupancy taxes. For high W-2 earners and investors looking to maximize returns on STR properties, understanding these obligations is essential for compliance and profitability.

Airbnb occupancy taxes (lodging taxes, transient occupancy taxes, hotel taxes, or bed taxes) are collected from guests but administered by hosts or platforms. These vary across cities, counties, and states, creating a complicated environment for investors.

This guide will clarify what these taxes are, why they matter for your investment strategy, and provide current tax rates for 50 major US STR markets. Accurate information is essential for calculating true ROI, something STR Search helps investors determine through detailed market analysis, whether you're evaluating a property purchase or managing investments.

Airbnb Occupancy Tax Rates in 50 Major US STR Cities

These rates are based on the most up-to-date research. We've verified these figures with official sources, but tax rates and collection mechanisms change frequently. Confirm current rates with the linked official sources before making investment decisions based on this Airbnb occupancy tax by city information.

Atlanta, GA 

Total Estimated Occupancy Tax: 16% + $5/night Includes State Sales Tax (4%), Local Sales Tax (4.9%), a State Hotel-Motel Fee of $5 per night, and an Atlanta Hotel-Motel Tax of 8%. 

Hosts are generally responsible for remitting the local taxes and fees. 

Source: City of Atlanta Hotel-Motel Tax Information

Austin, TX 

Total Estimated Occupancy Tax: 17% Includes State Hotel Occupancy Tax (6%) and City Hotel Occupancy Tax (11%). 

Airbnb collects both for most properties. 

Source: Austin Finance Department Tax Information

Baltimore, MD 

Total Estimated Occupancy Tax: 9.5% Composed of the City Hotel Tax (9.5%). 

Note that this is in addition to the state sales and use tax. Hosts are responsible for remitting the city tax. 

Source: Baltimore City Finance Department

Boston, MA 

Total Estimated Occupancy Tax: 14.95% Airbnb collects and remits all applicable taxes, which include State Room Occupancy Excise Tax (5.7%), City Room Occupancy Excise Tax (6.5%), and Convention Center Financing Fee (2.75%). 

Source: Massachusetts Department of Revenue

Charleston, SC 

Total Estimated Occupancy Tax: 14% Includes State Sales Tax (6%), State Accommodations Tax (2%), Local Accommodations Tax (3%), Charleston County Accommodations Tax (2%), and Transportation Fee (1%). Some taxes are collected by Airbnb, but hosts should verify local obligations. 

Source: Charleston County Revenue Collections

Charlotte, NC 

Total Estimated Occupancy Tax: 8% Comprised of Mecklenburg County Room Occupancy Tax (8%). Airbnb collects this tax, which is in addition to the standard state and local sales taxes (7.25%). 

Source: Mecklenburg County Tax Office

Chicago, IL 

Total Estimated Occupancy Tax: 17.4% Includes Illinois Hotel Operators' Occupation Tax (6%), Chicago Hotel Accommodations Tax (4.5%), MPEA Board Expansion Surcharge (2.5%), and City of Chicago Shared Housing Surcharge (4.4%). Airbnb collects all relevant taxes. 

Source: City of Chicago Tax Division

Dallas, TX 

Total Estimated Occupancy Tax: 15% Includes State Hotel Occupancy Tax (6%), City Hotel Occupancy Tax (7%), and Dallas Tourism Public Improvement District Fee (2%). Airbnb collects these taxes. 

Source: Dallas City Controller's Office

Denver, CO 

Total Estimated Occupancy Tax: 15.75% Includes Lodger's Tax (10.75%) and State sales tax. Airbnb collects and remits all applicable taxes. 

Source: Denver Department of Finance

Detroit, MI 

Total Estimated Occupancy Tax: 13% The taxes that Airbnb collects for hosts comprise State Use Tax (6%), Convention Facility Development Tax (5%), and a Wayne County accommodations tax of 2%. 

Source: Michigan Department of Treasury

Gatlinburg, TN 

Total Estimated Occupancy Tax: 12.75% Includes State Sales Tax (9.75%) and a combined City/County Lodging Tax (3%). Airbnb collects the state sales tax, but hosts must remit local taxes directly. 

Source: City of Gatlinburg Finance Department

Honolulu, HI 

Total Estimated Occupancy Tax: 17.75% Airbnb collects these taxes for hosts, including Transient Accommodations Tax (10.25%), Oahu Transient Accommodations Tax (3%), and General Excise Tax (4.5%). 

Source: Hawaii Department of Taxation

Houston, TX 

Total Estimated Occupancy Tax: 17% Airbnb collects and remits these taxes, which comprise State Hotel Occupancy Tax (6%), City Hotel Occupancy Tax (9%), and Harris County Hotel Occupancy Tax (2%). 

Source: City of Houston Finance Department

Indianapolis, IN 

Total Estimated Occupancy Tax: 17% Airbnb collects these taxes, which include State Sales Tax (7%) and Marion County Innkeeper's Tax (10%). 

Source: Marion County Treasurer

Joshua Tree (San Bernardino County), CA 

Total Estimated Occupancy Tax: 7% Includes San Bernardino County Transient Occupancy Tax (7%). Airbnb collects for hosts in most areas. 

Source: San Bernardino County Tax Collector

Key West, FL 

Total Estimated Occupancy Tax: 12.5% Airbnb collects these taxes, which comprise State Sales Tax (6%), Monroe County Tourist Development Tax (5%), and a State Surcharge (1.5%). 

Source: Monroe County Tax Collector

Lake Tahoe (South Lake Tahoe, CA Side) 

Total Estimated Occupancy Tax: 12-14% Includes a Transient Occupancy Tax of 12% in the city and 10% in El Dorado County, plus a 2% Tourism Business Improvement District (TBID) assessment. Airbnb collects these taxes. 

Source: City of South Lake Tahoe

Lake Tahoe (Douglas County, NV Side) 

Total Estimated Occupancy Tax: 14% Includes the Douglas County Transient Lodging Tax (14%). Airbnb collects this tax for hosts. 

Source: Douglas County Treasurer

Las Vegas, NV 

Total Estimated Occupancy Tax: 13-13.38% Includes Clark County Transient Lodging Tax (10-10.5% depending on location), plus additional stadium and transportation taxes. The rate for STRs is typically 13%. Airbnb collects these for hosts. 

Source: Clark County Department of Business License

Los Angeles, CA 

Total Estimated Occupancy Tax: 14% Includes City Transient Occupancy Tax (14%). Airbnb collects and remits this tax for hosts. 

Source: Los Angeles Office of Finance

Miami, FL 

Total Estimated Occupancy Tax: 13% Includes State Sales Tax (7%), Miami-Dade County Convention Development Tax (3%), and Miami-Dade County Tourist Development Tax (3%). Airbnb collects all applicable taxes. 

Source: Miami-Dade County Tax Collector

Myrtle Beach, SC 

Total Estimated Occupancy Tax: 13% Includes State Sales Tax (6%), State Accommodations Tax (2%), Horry County Accommodations Tax (3%), and a City Hospitality Fee (2%). Hosts should verify which taxes are remitted by platforms. 

Source: Horry County Treasurer

Nashville, TN 

Total Estimated Occupancy Tax: 15.25% + $2.50/night Includes State Sales Tax (9.25%), and a Hotel Occupancy Tax of 6% + $2.50 per night. Airbnb collects these taxes. 

Source: Metropolitan Nashville Revenue Department

New Orleans, LA 

Total Estimated Occupancy Tax: 14.45% + $0.50-$2/night Includes State Sales Tax (4.45%), City Sales Tax (5%), and various flat fees depending on the number of rooms. Hosts are generally responsible for remitting city taxes. 

Source: New Orleans Finance Department

New York City, NY 

Total Estimated Occupancy Tax: 14.75% + $1.50/night The tax comprises New York City Hotel Room Occupancy Tax (5.875%), New York State Sales Tax (4.5%), New York City Sales Tax (4.375%), plus a $1.50 per night Hotel Unit Fee. Note: STR regulations in NYC are extremely restrictive. Airbnb does not collect these taxes. 

Source: NYC Department of Finance

Orlando, FL 

Total Estimated Occupancy Tax: 12.5% Includes State Sales Tax (6.5%) and Orange County Tourist Development Tax (6%). Airbnb collects these taxes for hosts. 

Source: Orange County Comptroller

Park City, UT 

Total Estimated Occupancy Tax: 13.57% Includes State Sales Tax (7.25%), County Transient Room Tax (3%), City Transient Room Tax (1%), and Resort City Tax (1.32%). Airbnb collects these. 

Source: Park City Municipal Corporation Finance

Philadelphia, PA 

Total Estimated Occupancy Tax: 16.5% Includes the Philadelphia Hotel Tax (8.5%), Pennsylvania Sales Tax (6%), and a local sales tax surcharge (2%). Hosts are responsible for remitting the 8.5% Hotel Tax. 

Source: City of Philadelphia Department of Revenue

Phoenix, AZ 

Total Estimated Occupancy Tax: 12.57% This is a combined Transaction Privilege Tax (TPT) rate that includes State (6.6%), Maricopa County (0.67%), and Phoenix City (5.3%) transient lodging rates. Airbnb collects these. 

Source: Arizona Department of Revenue TPT Rates

Portland, OR 

Total Estimated Occupancy Tax: 16% Includes City of Portland & Multnomah County Transient Lodging Tax (11.5%) and a Visitor Accommodation Assessment (4.5%). Airbnb collects these taxes. 

Source: City of Portland Revenue Division

Sacramento, CA 

Total Estimated Occupancy Tax: 12% Comprised of the City of Sacramento Transient Occupancy Tax (12%). Airbnb collects and remits this tax. 

Source: City of Sacramento Finance Department

Salt Lake City, UT 

Total Estimated Occupancy Tax: 13.82% Includes State & Local Sales Tax (7.75%), County Transient Room Tax (5.57%), and a Salt Palace Convention Center fee. Airbnb collects these taxes. 

Source: Utah State Tax Commission

San Antonio, TX 

Total Estimated Occupancy Tax: 16.75% Includes State Hotel Occupancy Tax (6%), Bexar County Hotel Tax (1.75%), and San Antonio Hotel Tax (9%). Airbnb collects these taxes. 

Source: City of San Antonio Finance Department

San Diego, CA 

Total Estimated Occupancy Tax: 10.5% Comprised of the City Transient Occupancy Tax (TOT). Airbnb collects this tax for hosts. 

Source: City of San Diego, Office of the City Treasurer

San Francisco, CA 

Total Estimated Occupancy Tax: 14% Comprised of the City's Transient Occupancy Tax (TOT). Airbnb collects and remits this tax for hosts. 

Source: SF Office of Treasurer & Tax Collector

San Jose, CA 

Total Estimated Occupancy Tax: 10% Comprised of the City of San Jose Transient Occupancy Tax (10%). Airbnb collects and remits this tax. 

Source: City of San Jose Finance Department

Santa Fe, NM 

Total Estimated Occupancy Tax: 15.4375% Includes a Lodgers' Tax of 7% and a Gross Receipts Tax (GRT) of 8.4375%. Hosts are responsible for registering and remitting the Lodgers' Tax. 

Source: City of Santa Fe Lodgers' Tax

Savannah, GA 

Total Estimated Occupancy Tax: 13% + $1/night Includes State Sales Tax (4%), Local Sales Tax (3%), City Hotel/Motel Tax (6%), and a $1 per night state fee. Hosts are typically responsible for remitting local taxes. 

Source: City of Savannah Revenue Department

Scottsdale, AZ 

Total Estimated Occupancy Tax: 13.92% This is a combined Transaction Privilege Tax (TPT) rate that includes State (7.27%) and City of Scottsdale (5.5%) rates for transient lodging, plus a county tax. Airbnb collects these. 

Source: City of Scottsdale Tax & License

Seattle, WA 

Total Estimated Occupancy Tax: 15.7% Includes State and Local Sales Tax (10.2%) and a King County Lodging Tax (5.5%). Airbnb collects these taxes. 

Source: Washington State Department of Revenue

St. Louis, MO 

Total Estimated Occupancy Tax: 11.679% Includes State Sales Tax (4.225%), City Sales Tax (3.5%), and County Sales Tax (3.954%). An additional 3.75% Convention and Tourism tax also applies. Airbnb collects these. 

Source: St. Louis City Collector of Revenue

St. Petersburg, FL 

Total Estimated Occupancy Tax: 13% Includes State Sales Tax (7%) and Pinellas County Tourist Development Tax (6%). Airbnb collects these taxes. 

Source: Pinellas County Tax Collector

Tampa, FL 

Total Estimated Occupancy Tax: 12.5% Includes State Sales Tax (6.5%) and Hillsborough County Tourist Development Tax (6%). Airbnb collects these taxes. 

Source: Hillsborough County Tax Collector

Telluride, CO 

Total Estimated Occupancy Tax: 12.65% Includes State Sales Tax (2.9%), Town Sales Tax (4.5%), County Sales Tax (1%), and a Lodging Tax of 4.25%. Airbnb collects these. 

Source: Town of Telluride Finance Department

Vail, CO Total Estimated Occupancy Tax: 10.7% Includes State Sales Tax (2.9%), Town Sales Tax (4.5%), County Sales Tax (1.5%), and a Lodging Tax of 1.8%. Airbnb collects these taxes. 

Source: Town of Vail Finance Department

Virginia Beach, VA 

Total Estimated Occupancy Tax: 14% + $2/night Includes State Sales Tax (6%), City Lodging Tax (8%), and a $2 per night regional lodging fee. Hosts are responsible for remitting local taxes. 

Source: Virginia Beach Commissioner of the Revenue

Washington, D.C. 

Total Estimated Occupancy Tax: 15.95% Comprised of the sales tax on transient accommodations. Airbnb collects and remits this tax. 

Source: DC Office of Tax and Revenue

Anaheim, CA 

Total Estimated Occupancy Tax: 15% Comprised of the City of Anaheim Transient Occupancy Tax (15%). Airbnb collects and remits this tax. 

Source: City of Anaheim Finance Department

Kissimmee, FL 

Total Estimated Occupancy Tax: 13.5% Includes State Sales Tax (7.5%) and Osceola County Tourist Development Tax (6%). Airbnb collects these taxes. 

Source: Osceola County Tax Collector

Why Understanding Occupancy Taxes is Important for STR Investors

Occupancy taxes are paid by your guests, but they influence your pricing strategy and competitiveness. In high-tax jurisdictions, the additional 15-20% on top of your nightly rate can push your property into a higher price bracket, affecting booking volume. If you are responsible for collecting and remitting these taxes, budget for the administrative overhead and ensure proper cash flow management.

Compliance & Penalties

Non-compliance with STR tax regulations can result in severe financial consequences. Many jurisdictions impose substantial penalties for failure to collect or remit taxes, often 25-50% of unpaid taxes plus interest. Some localities may place liens on properties, revoke business licenses, or pursue criminal charges for repeated violations. As cities become more sophisticated in tracking activity, the risk of remaining unnoticed decreases.

Due Diligence

Understanding the tax landscape is essential for pre-investment due diligence. Prospective investors should evaluate the property's potential income and the full compliance burden and costs. Properties in similar markets can have drastically different obligations, impacting your bottom line. That's why thorough market analysis from services like STR Search is invaluable.

Investor Confidence

Knowing the rules builds confidence. Investors who understand their tax obligations can operate with greater certainty, make accurate financial projections, and avoid surprises. This knowledge leads to smoother operations and better long-term investment planning.

How Airbnb Occupancy Taxes Work

Occupancy taxes generally apply to the total amount paid by guests for their stay, including the nightly rate and cleaning fees. In most jurisdictions, Airbnb service fees are excluded from taxation. However, some localities may have specific inclusions or exclusions, so understanding what is taxable in your market is important.

Who Collects and Remits?

Platform Collection: In many places, Airbnb and other platforms have agreements to automatically collect and remit occupancy taxes on behalf of hosts. This is convenient but comes with important caveats: they may not collect all applicable taxes, and their coverage varies by location. What Airbnb collects in one city might differ just across the county line.

Host Responsibility: In cities without platform collection agreements (or where they only cover certain taxes), hosts must register with tax authorities, collect taxes from guests, and remit payments directly according to local schedules (monthly, quarterly, or annually). This requires more administrative work but provides greater control and visibility into their tax compliance.

Tax Rate Complexity

The total occupancy tax rate comprises various levels of taxation. For example:

• State lodging tax: 6%

• County accommodation tax: 2%

• City hotel tax: 3%

• Special district assessment: 1%

This totals a 12% occupancy tax. Some areas have seasonal variations or different rates based on property type or rental duration.

Variability

The most challenging aspect of transient occupancy tax compliance is its variability. Neighboring cities have different structures, collection mechanisms, and registration requirements. Some have different taxes for different neighborhoods or zones. This location-specific complexity makes researching each market individually essential.

Conclusion

Navigating the landscape of short-term rental occupancy taxes is a critical component of successful real estate investment. As this guide illustrates, the tax rates, collection responsibilities, and regulations are highly localized and subject to change. Failure to comply can erase profits and jeopardize your investment, while a firm understanding can provide a significant competitive advantage.

For any investor, due diligence is paramount. Before acquiring a property, build the full tax burden into your ROI calculations. After purchase, establish a robust system for compliance, whether that means relying on platform collection and verifying its accuracy or managing registration and remittance yourself.

Because these laws are dynamic, always confirm current rates and rules with official city and state sources. Leveraging expert resources and analytical tools can streamline this process, helping you operate with confidence, ensure compliance, and maximize the financial performance of your STR portfolio.