What do I need to know about vacation rental regulations?

When you list your home on TripAdvisor Rentals, it's important to familiarise yourself with the local laws and regulations that apply in the area where you rent out your property. We've provided some information here, but please check with your city, county or state government for the latest information.

Please be aware that if you’re in a location where we collect an occupancy tax on your behalf, travellers will need to pay the full balance upfront to secure their booking (they won't be able to pay a deposit and then the balance at a later date).


Portland
San Francisco
Palo Alto
Santa Monica
Philadelphia
Rhode Island
Coral Gables
State of Idaho
Montgomery County, Maryland
Minnesota
Broward County
Pinellas County
Orange County
Sarasota County
Massachusetts 
Maine



Portland
 
Portland has adopted new regulations for short-term rentals, requiring us to collect and pay local taxes on your behalf. From 21 February 2015, we will automatically collect your transient lodging taxes for the City of Portland, Multnomah County and the State of Oregon for stays of 30 nights or less.

What does this mean for you?
We will calculate a 13.3% tax based on your rental price and any extra fees (e.g. cleaning fee).
 
The tax will be included automatically in TripAdvisor Rentals payments made by your guests. You’ll see this 13.3% charge as a Required tax in Taxes and Fees. Instead of sending you this tax money, we pay it directly to the property authority on your behalf.


Want to learn more?
While we cannot provide legal advice, we’ve included some useful links below to help you understand the new regulations for short-term rentals in Portland. While not exhaustive, this list should give you a good start in understanding your local laws. If you have questions, contact the Bureau of Development Services, the Revenue Bureau or other city agencies directly, or consult a local solicitor or tax professional.
 
Zoning Laws. In 2014, the Portland City Council changed the zoning code to specifically allow short-term rentals, but placed some restrictions on the activity. Most importantly, you must obtain a permit from Portland's Bureau of Development Services. There are two levels of permits, depending on the number of bedrooms you make available for rent. If you wish to rent out two or fewer bedrooms, you must occupy the property for at least 270 days each year, your neighbours must be notified in writing that you will be obtaining a permit, and each bedroom must have a smoke detector and may require a carbon monoxide detector. Once you send your permit application, the city will contact you for an inspection. If you intend to make more than two bedrooms available, many of the same requirements apply, plus some additional criteria, and you will have to go through a lengthier conditional use process. Additional information is available on the City of Portland's website. Failing to register could result in penalties.
 
Business Licence & Registration. You may have to register with the city and obtain a business licence. Further information is available here.
 
Taxes. For Portland rentals, we will calculate the following taxes, charge the guest and remit the taxes on your behalf:

• Oregon Transient Lodging Tax: 1.8% of the rental fee, including any cleaning fees, for stays of 30 nights or less. 1.8% is the state-imposed tax rate only. For detailed information: visit Oregon.gov.

• Multnomah County Transient Lodging Tax: 5.5% of the rental fee, including any cleaning fees, for stays of 30 nights or less. For detailed information, visit PortlandOregon.gov.

• Portland Transient Lodging Tax: 6% of the rental fee, including any cleaning fees, for stays of 30 nights or less.

More information about the transient lodging tax is available at the county’s FAQ page and the state's FAQ page.
 

San Francisco
 
San Francisco has passed new legislation, effective 1 February 2015, for short-term rentals of properties located within the city and county of San Francisco. San Francisco Administrative Code Chapters 37 and 41A regulate short-term rental of residential units; the requirements for permanent residency and registration of the unit with the department; and the transient occupancy tax obligations to the city.
 
What does this mean for you?
We’ll calculate a 14% tax based on your rental price and any extra fees (e.g. cleaning fee).
 
We include the tax automatically in TripAdvisor Rentals payments made by your guests, and you'll see this 14% charge as a Required local tax in Taxes and Fees. Instead of sending you this tax money, we pay it directly to the City of San Francisco on your behalf.

Please note: if a guest books to stay at your rental for 30 days or more, the tax will not apply. Although the tax will always show on the listing, it will not be included when the transaction is being processed.

 
Want to learn more?
While we cannot provide legal advice, we’ve included some useful links below to help you understand the new regulations in San Francisco. If you have questions, please contact the Planning Department, Building Department or other city agencies directly, or consult with your solicitor or tax adviser.
 
Business Licensing. The San Francisco Business and Tax Regulations Code requires businesses to obtain a licence. Please take a look to see if you need a licence.

Apartment Conversion Ordinance. The San Francisco Administrative Code, Section 41A.5, prohibits the offering of a "residential unit" for rent for "tourist or transient" use. The definitions of "residential unit" and "tourist or transient" are found at Section 41A.4.

Rent Control. The Administrative Code, Chapter 37, sets out rules for rent control properties. If you are renting a property subject to rent control, you should review these rules carefully.
 
Taxes. For more detailed information about the 14% transient occupancy tax, please see TOT Filing Instructions for a Website Company or Merchant of Record.


Palo Alto
 
Palo Alto, CA has passed new legislation for short-term rentals of properties. Travellers who book a holiday rental through TripAdvisor’s network of sites will pay a 14% Transient Occupancy tax.
 
What does this mean for you?
We’ll calculate a 14% tax based on your rental rates and any extra fees (e.g. cleaning fee).
 
We include the tax automatically in TripAdvisor Rentals payments made by your guests, and you'll see this 14% charge as a Required local tax in Taxes and Fees. Instead of sending you this tax money, we pay it directly to the City of Palo Alto on your behalf.

Please note: if a guest books to stay at your rental for 30 days or more, the tax will not apply. Although the tax will always show on the listing, it will not be included when the transaction is being processed.

 
Want to learn more?
While we cannot provide legal advice, please visit the City of Palo Alto site to read more on the new regulations. If you have questions, please contact the Planning Department, Building Department or other city agencies directly, or consult with your solicitor or tax adviser.
 

Santa Monica
 
Santa Monica, CA has passed new legislation for short-term rentals of properties. Travellers who book a holiday rental through TripAdvisor’s network of sites will pay a 14% Transient Occupancy tax + $4.50/night Santa Monica Tourism Marketing District Tax.
 
What does this mean for you?
We’ll calculate a 14% + $4.50/night tax based on your rental rates and any extra fees (e.g. cleaning fee).
 
We include the tax automatically in TripAdvisor Rentals payments made by your guests, and you'll see this 14% + $4.50/night charge as a Required local tax in Taxes and Fees. Instead of sending you this tax money, we pay it directly to the City of Santa Monica on your behalf.

Please note: if a guest books to stay at your rental for 30 days or more, the tax will not apply. Although the tax will always show on the listing, it will not be included when the transaction is being processed.


Want to learn more?
While we cannot provide legal advice, please visit the City of Santa Monica site to read more on the new regulations. If you have questions, please contact the Planning Department, Building Department or other city agencies directly, or consult with your solicitor or tax adviser.
 

Philadelphia
 
Philadelphia, PA has passed new legislation for short-term rentals of properties. Travellers who book a holiday rental through TripAdvisor’s network of sites will pay an up to 15.5% Transient Occupancy tax.
 
What does this mean for you?
We’ll calculate a tax of 15.5% for all stays under 30 consecutive days, or 8.5% for stays 30 days or longer.
 
We include the tax automatically in TripAdvisor Rentals payments made by your guests, and you'll see this charge as a Required local tax in Taxes and Fees. Instead of sending you this tax money, we pay it directly to the City and County of Philadelphia on your behalf.

Please note: if a guest books to stay at your rental for 30 days or more, the tax will not apply. Although the tax will always show on the listing, it will not be included when the transaction is being processed.
 
 
Want to learn more?
While we cannot provide legal advice, please visit the Philadelphia site to read more on the new regulations. If you have questions, please contact the Planning Department, Building Department or other city agencies directly, or consult with your solicitor or tax adviser.
 

Rhode Island
 
Rhode Island has passed new legislation for short-term rentals of properties. Travellers who book a holiday rental through TripAdvisor’s network of sites will pay the following Transient Occupancy tax:

• If you rent a room in your Rhode Island holiday rental, the total tax to your renters is 13% for all rentals less than 30 consecutive days

• If you rent your entire holiday rental property, the total tax applied to travellers’ bookings will be 8% for all rentals less than 30 consecutive days

 
What does this mean for you?
We’ll calculate the relevant rental tax based on your rental rates and any extra fees (e.g. cleaning fee).
 
We include the tax automatically in TripAdvisor Rentals payments made by your guests, and you'll see the charge as a Required local tax in Taxes and Fees. Instead of sending you this tax money, we pay it directly to the Rhode Island authorities on your behalf.

Please note: if a guest books to stay at your rental for 30 days or more, the tax will not apply. Although the tax will always show on the listing, it will not be included when the transaction is being processed.


Want to learn more?
While we cannot provide legal advice, please visit the Rhode Island site to read more on the new regulations. If you have questions, please contact the Planning Department, Building Department or other city agencies directly, or consult with your solicitor or tax adviser.
 

Coral Gables

Below is some helpful information regarding short-term rental regulations in the City of Coral Gables, Florida.  If you have questions regarding the City’s regulations, please contact the City directly or consult a local lawyer or tax professional.

• The Zoning Code. Coral Gables’s Zoning Code regulates land use in Coral Gables. You should review the Code to see if your listing is consistent with current zoning requirements and use definitions. Please also see the letter below from the City of Coral Gables City Attorney’s Office, dated August 15, 2017 outlining the City’s position regarding short term rental restrictions.

• Building and Housing Standards. Coral Gables enforces regulations specifying minimum construction, design, occupancy, and maintenance standards for buildings, including regulations on habitability, health, and safety. Please review Chapter 105 of the Code of Ordinances and contact the Building Division or the Code Enforcement Division with questions.

• Business License. Coral Gables requires owners or operators of businesses to be licensed. Please review the City's summary of steps required to start a business in Coral Gables and contact the Florida Department of Business and Professional Regulation with questions.

• Tourist Tax. Miami-Dade County and the State of Florida both assess tourist taxes on rentals of a living or sleeping accommodation for periods of 6 months or less. More information about the County and State tourist taxes is available on the County’s government website and the State’s FAQ page.

• Other Rules. You must abide by other contracts or rules applicable to your listing, such as leases or condo board, co-op or HOA rules. Please read your lease agreement and check with your landlord if applicable.

State of Idaho

The State of Idaho has adopted new regulations for short-term rentals, requiring us to collect and pay state, and—in the case of Boise—local lodging taxes on your behalf. If you have listed a property in Idaho, we will automatically collect your transient lodging taxes for the State of Idaho as follows:

• Idaho Sales Tax: 6% of the rental cost including any cleaning fee for bookings 30 nights and shorter. For detailed information, visit Idaho State Tax Commission Sales/Use Tax website and the Idaho State Short Term Lodging website.

• Idaho Travel Convention Tax: 2% of the listing price including any cleaning fee for bookings 30 nights and shorter. For detailed information, visit Idaho State Tax Commission Travel Convention Fee website.

• If your property is located in the city of Boise, we will also collect and remit on your behalf the Greater Boise Auditorium District (GBAD) Tax, which is equal to 5% of the listing price including any cleaning fee for bookings 30 nights and shorter. Only properties located within the Greater Boise Auditorium District are subject to the GBAD tax. For detailed information, visit Idaho State Tax Commission Local Sales Tax website and the Greater Boise Auditorium District website.

What does this mean for you?

The tax will be included automatically in TripAdvisor Rentals payments made by your guests. You’ll see this 13% or 8% charge, as applicable, as a Required tax in Taxes and Fees. Instead of sending you this tax money, we pay it directly to the tax authorities on your behalf.

Please note: if a guest books to stay at your rental for 30 days or more, the tax will not apply. Although the tax will always show on the listing, it will not be included when the transaction is being processed.

Want to learn more?

While we cannot provide legal advice, please visit the Idaho State Tax Commission Travel Convention Fee web page to read more on the new regulations. If you have questions, please contact the Planning Department, Building Department or other city agencies directly, or consult with your solicitor or tax adviser.

Montgomery County, Maryland

Montgomery County, Maryland, has adopted new regulations for short-term rentals, requiring us to collect and pay state and county taxes on your behalf. If you have listed a property in Montgomery County, Maryland, we will automatically collect your transient lodging taxes for Montgomery County and the State of Maryland.

• For bookings that are 30 nights and shorter, we will collect and remit on your behalf taxes equal to 13% of the listing price including any cleaning fee and guest fee, comprised of a 6% state level tax plus the 7% Montgomery County Room Rental and Transient Tax (for detailed information, please visit this page).

• For stays between 31 nights and 120 nights, we will collect and remit on your behalf taxes equal to 6% of the listing price including any cleaning fee and guest fee, which is the state level lodging tax.

• Stays for 121 nights or longer are exempt from both county and state lodging taxes.
   

• Sun Valley City has also implemented new regulations (March 2018) where a 12% tax is applied to bookings of up to 30 nights

What does this mean for you?

The tax will be included automatically in TripAdvisor Rentals payments made by your guests. You’ll see this 13% or 6% charge, as applicable, as a Required tax in Taxes and Fees. Instead of sending you this tax money, we pay it directly to the tax authorities on your behalf.

Please note: if a guest books to stay at your rental for 30 days or more, the tax will not apply. Although the tax will always show on the listing, it will not be included when the transaction is being processed.

Want to learn more?

While we cannot provide legal advice, please visit this information page to read more on the new regulations. If you have questions, please contact the Planning Department, Building Department or other city agencies directly, or consult with your solicitor or tax adviser.

 

Minnesota
 
The state of Minnesota has passed new legislation for short-term rentals, requiring a tax of 6.875% tax for bookings of 29 nights and shorter.
Please note:If a booking is for 30 nights and longer, the tax will not apply (as this is no longer considered a short-term rental).
 
What does this mean for you?
 
We’ll calculate the relevant tax based on your rental rates and any extra fees (e.g. cleaning fee). We include the tax automatically in TripAdvisor Rentals payments made by your guests, and you'll see the charge as a Required local tax in Taxes and Fees. Once collected, we pay it directly to the Minnesota authorities on your behalf.
 
Want to learn more?
While we cannot provide legal advice, we can recommend visiting the Minnesota Department of Revenue website to read more about these regulations.



Broward County
 
Like many areas in Florida, Broward County has now implemented a transient rental tax of 12% tax for bookings of 180 nights and shorter.
Please note:If a booking is for 181 nights and longer, the tax will not apply (as this is no longer considered a short-term rental).
 
What does this mean for you?
 
We’ll calculate the relevant rental tax based on your rental rates and any extra fees (e.g. cleaning fee). We include the tax automatically in TripAdvisor Rentals payments made by your guests, and you'll see the charge as a Required local tax in Taxes and Fees. Once collected, we pay it directly to the local county authorities on your behalf.
 
Want to learn more?
While we cannot provide legal advice, we can recommend visiting the Broward County Government website to read more about these regulations.
 

Pinellas County

In addition to the above, Pinellas County has also implemented a transient rental tax of 13% tax which is applied to all short term rentals. 

Please note: If a booking is for 6 months or longer, the tax will not apply (as this is no longer considered a short-term rental).
 
What does this mean for you?
 
We’ll calculate the relevant rental tax based on your rental rates and any extra fees (e.g. cleaning fee). We include the tax automatically in TripAdvisor Rentals payments made by your guests, and you'll see the charge as a Required local tax in Taxes and Fees. Once collected we pay it directly to the local county authorities on your behalf.
 
Want to learn more?
While we cannot provide legal advice, we can recommend visiting the Pinellas County website to read more about these regulations.


Orange County

Effective January 1, 2019 an occupancy tax of 12.5% is now also being introduced into Orange County, FL. This is based on Florida state tax of 6% plus 0.5% Sales Surtax making the total sales tax rate for short-term rentals in Orange County 6.5% and Orange County Local Option Tourist Development Tax of 6%.


What does this mean for you?
 
We’ll calculate the relevant rental tax based on your rental rates and any extra fees (e.g. cleaning fee). We include the tax automatically in TripAdvisor Rentals payments made by your guests, and you'll see the charge as a Required local tax in Taxes and Fees. Once collected we pay it directly to the local county authorities on your behalf.
 
If you have any questions with regards to the above, you can contact the Orange County Comptroller here. 
 

• Florida Sales Tax 6.0%    
• Sarasota County Sales Surtax 1.0%    
• Sarasota County Tourist Development Tax 5.0% 

We include the tax automatically in TripAdvisor Rentals payments made by your guests, and you'll see the charge as a Required local tax in Taxes and Fees. Once collected we pay it directly to the local county authorities on your behalf. 

If you have any questions with regards to the above, you can contact the Sarasota County Tourist Development Council here. 

Massachusetts 
 

Effective July 1, 2019, the state of Massachusetts has passed legislation which requires us to collect and remit certain vacation rental taxes on your behalf, affecting all bookings made on TripAdvisor Rentals and our network of sites. 

What does that mean for you?

We will collect the following taxes and pay them to the Massachusetts authorities on your behalf:

• State Sales Tax
• Local Occupancy Taxes
• Cape Cod Fee
• Convention Center Tax
• Local Community Impact Fee

We’ll include the taxes automatically in payments made by your guests and you’ll see them as a Required local tax in Taxes and Fees. The tax percentage varies between different regions.

For some regions, you’ll need to specify which town your property is in since each town can set a different tax rate. These regions are:

• Berkshire/Berkshires
• Cape Ann
• Cape Cod
• Hampshire County
• Martha’s Vineyard
• Plum Island

Important: Please make sure the location you have entered in the owner center is accurate. We will not be responsible for any tax collection errors due to an address being incorrect or incomplete. 

Want to learn more?

If you have any questions about taxes in your area, or if you’re unsure which value applies to you, please visit the Massachusetts Department of Revenue website or consult your solicitor or tax advisor.


 

Maine 
 

Want to learn more?

If you have any questions about rental taxes in your area, we recommend visiting the Maine Revenue Services website or consulting with your tax advisor.