Short-Term Rental Taxes by State & City (2026)

Which STR Taxes Apply?

A single booking can involve state sales or lodging tax, county occupancy tax, city transient occupancy tax, district assessments, and a platform collection agreement.

Start with the property address and booking channel. The authority that sets a tax may differ from the authority that collects it.

Platform collection may pay a tax without completing the operator’s registration, zero-return, quarterly-report, or local-license responsibilities.

Map the Tax Layers

Arizona: Arizona transaction privilege tax applies to short-term lodging, with location licensing, marketplace, filing, and county-registration considerations.
California: Check the city or county transient occupancy tax registration and filing rules for the property; rates and platform collection arrangements vary by jurisdiction.
Florida: Transient rentals can be subject to Florida sales tax, discretionary surtax, and locally administered tourist, convention, or resort taxes.
Texas: State hotel occupancy tax and any applicable city or county hotel occupancy tax must be reviewed separately, including who collects and who still must file reports.
Colorado: A state sales-tax license may be needed, and the property may also fall under state-administered local tax, a home-rule city tax, county lodging tax, or local marketing district tax.
Nevada: Transient lodging tax is administered through city and county authorities, so the property jurisdiction must be identified before determining registration and filing steps.
New York: Booking services and some operators must register, collect, file, and retain records under the state short-term rental tax rules; New York City adds a per-unit daily fee and separate city taxes.
Georgia: Register the State Hotel-Motel Fee and Sales & Use Tax accounts through Georgia Tax Center. Direct operators file monthly by the 20th, including zero returns; a marketplace handles the state fee only for bookings it collects.
Hawaii: Operators should review Hawaii GET and TAT registration plus the applicable county TAT. Platform collection does not by itself establish land-use permission.
Massachusetts: Register every property in MassTaxConnect even when an intermediary handles bookings. Returns are generally monthly by the 20th; the 14-day exemption requires advance declaration and does not remove registration.
Oregon: Register the lodging business with Oregon Revenue Online and file quarterly returns, including zero returns. A platform may collect tax for its bookings, but direct bookings and local taxes still need separate review.
Tennessee: Identify state sales tax and each applicable local occupancy tax, then confirm whether a marketplace handles collection or the operator must register and file.
Washington: Register the lodging business with Washington DOR, collect retail sales tax on direct stays, report Retailing B&O income, and identify the local lodging taxes for the address. Marketplace collection does not automatically close every reporting duty.

Tax Setup Workflow

Confirm the physical jurisdiction
Identify the state, county, city, and any resort or special district.
List every booking channel
Separate direct bookings from each platform and obtain the platform collection documentation.
Create required tax accounts
Register the operator and each property location with the responsible authorities.
Map collection and filing
For every tax, record who collects, who files, the frequency, and whether zero returns are required.
Reconcile and retain records
Keep gross rent, taxable charges, platform statements, exemptions, returns, and payments together.

Common Tax Mistakes

Assuming the platform handles every tax
Verify the exact state and local taxes named in the platform agreement.
Skipping returns when tax due is zero
Some authorities still require periodic reports after an account is opened.
Using the wrong city or county location
A mailing city can differ from the taxing and licensing jurisdiction.
Treating tax registration as legal-use approval
Paying occupancy tax does not prove the STR is allowed by zoning or housing law.