One row per place: whether a permit is required, the permit fee, whether a home the operator does not live in can be rented, and the local and state lodging tax. Each place name opens its page with the full facts, notes and sources.
Comparison table
| Place | Permit required | Permit fee (USD) | Non-owner-occupied rental allowed | Local lodging tax | State lodging tax | Last checked |
|---|---|---|---|---|---|---|
| Nashville, TN | Yes | $313 | Restricted | 7% | not found | 2026-10-08 |
| Austin, TX | Yes | $736.60 | Yes | 11% | 6% | 2026-10-08 |
| San Diego, CA | Yes | $1,129 | Restricted | varies | not found | 2026-10-07 |
| New York City, NY | Yes | $145 | No | 5.875% | 4% | 2026-10-08 |
| New Orleans, LA | Yes | not found | not found | 6.75% | 5% | 2026-10-08 |
| Honolulu (Oahu), HI | Yes | not found | Restricted | not found | not found | 2026-10-08 |
| Phoenix, AZ | Yes | $250 | not found | 5.8% | 5.5% | 2026-10-08 |
| Scottsdale, AZ | Yes | $250 | not found | 5% | 5.5% | 2026-10-08 |
| Las Vegas area (unincorporated Clark County), NV | Yes | $945 | Yes | not found | not found | 2026-10-08 |
| Charleston, SC | Yes | $345 | not found | 2% | 7% | 2026-10-08 |
| Boston, MA | Yes | $200 | Restricted | 6.5% | 5.7% | 2026-10-08 |
| San Francisco, CA | Yes | not found | No | 14% | not found | 2026-10-08 |
| Seattle, WA | Yes | $75 | Restricted | not found | 6.5% | 2026-10-08 |
| Portland, OR | Yes | not found | No | 6% | 1.5% | 2026-10-08 |
| San Antonio, TX | Yes | $1,000 | Yes | 9% | 6% | 2026-10-08 |
| Miami-Dade County (unincorporated area), FL | Yes | not found | Restricted | 6% | 6% | 2026-10-08 |
| Denver, CO | Yes | $100 | No | 10.75% | 4% | 2026-10-08 |
| Philadelphia, PA | Yes | $150 | not found | 8.5% | 7% | 2026-10-08 |
| Minneapolis, MN | Yes | not found | Restricted | not found | not found | 2026-10-08 |
| Raleigh, NC | Yes | not found | not found | 6% | not found | 2026-10-08 |
How to read the table
- "not found" means the value was not found on the official pages read on the check date. It does not mean that no such rule, fee or tax exists.
- Permit fee: where fees differ by tier, the whole-home or non-owner-occupied tier is shown. Other tiers and any application or inspection fees are in the fee notes on the page of each place.
- "Restricted" means a home the operator does not live in is allowed only in some zones, tiers or numbers. The page of each place gives the limits.
- Local lodging tax is the main city or county lodging tax named by the source, not always the full local total. Percentages are not directly comparable between rows: some sources give one tax, others a breakdown. Read the tax notes on the page of each place before adding figures up.
- State lodging tax is the state-level rate the source applies to lodging. In some rows it is the general state sales tax rate; the tax notes say which.
- "varies" means the local rate depends on the location within the jurisdiction.
- Two rows cover the unincorporated part of a county only. Cities inside those counties, such as the City of Las Vegas, Henderson, Miami and Miami Beach, set their own rules, which are not shown here.
Full dataset
The full dataset is one CSV file with all 20 places (20 rows, 23 columns, including the notes and the address of every source) and a PDF buyer guide that describes the CSV and reports which cells are unknown. Price: $9. Coverage: 44 of 160 core cells are unknown (20 places x 8 fields).