Airbnb Regulations by State: Licensing Requirements, Taxes, and More

Airbnb Regulations in Florida

According to Florida state law (Florida Statutes Chapter 509.032), local governments are prohibited from banning short-term rentals altogether and can’t limit the length or frequency of stays. This makes Florida one of the preferred states for those who are interested in investing in vacation rentals. But county and city governments can pass their own rules to control the negative impact of vacation rentals on local communities—they are allowed to regulate issues such as noise, occupancy limits, trash collection, parking requirements, and other neighborhood concerns.

Licensing requirements

In Florida, all vacation rentals, including Airbnbs, must be licensed through the Florida Department of Business and Professional Regulation (DBPR). You must get a license from the DBPR if you rent out an entire unit more than 3 times in a year for periods of less than 30 days, or if you promote the unit to the public as a place frequently rented to guests.

DBPR license is not required if you want to rent out a single room or several rooms which do not qualify as public lodging. But such rentals may still be subject to other city, county, or other local-level requirements.

Taxes

STR operators in Florida pay several different taxes, including:

• Income tax is paid annually to the federal government and the state government

• State sales tax is paid to the Florida Department of Revenue—in Florida, it’s 6%

• County-imposed sales surtax varies depending on the county (0.5%–1.5%)—you can find county rates on the DR-15DSS form

• Local option transient rental tax varies between counties—county rates and instructions on reporting and remitting can be found on the DR-15TDT form

STR regulations in Kissimmee, FL

In Kissimmee, short-term rentals are defined as residential properties rented for less than 30 days, and operating a short-term rental business is permitted only in certain zoning districts. You should consult the City of Kissimmee Planning and Zoning Division to determine whether your listing meets zoning requirements or uses definitions. Property owners may be required to obtain a conditional use permit from the City and need to apply for a Business Tax Receipt before starting an STR business.

STR regulations in Miami, FL

Miami imposes restrictions on vacation rental properties listed on the CDMP Land Use Map Plan as Estate or Low-Density Residential. The Responsible Party—usually the owner—must live in the property for more than six months in a calendar year. Moreover, the rental may occur while the Responsible Party is residing on the property.

The maximum overnight occupancy for all Miami vacation rentals is 2 persons per bedroom, plus 2 additional persons per property. The maximum overnight occupancy must not exceed 12 persons, excluding children under three.

Short-term Rental Regulations in New York

The state of New York defines short-term rentals as renting dwellings for less than 30 consecutive days. But for tax purposes, they are defined as reservations of fewer than 90 consecutive days.

At the state level, short-term rentals are regulated by the New York State Multiple Dwelling Law, which prohibits them in residential multifamily buildings—“Class A” multiple dwellings. But it might be possible to rent out a room within most apartment buildings if the permanent resident lives there during the guest’s stay. So owner-occupied rentals of part of a property might be an option if all parts of the apartment are available to the paying guest.

Licensing and taxes

There are no statewide requirements for short-term rental licenses and permits. But most cities and towns across the state have strict requirements for licensing vacation rentals.

New York vacation rentals are subject to a state sales tax of 4% applied to “short‑term rental unit occupancy” and, within NYC, a $1.50 per‑unit‑per‑day fee, local sales taxes, and local lodging taxes. Booking platforms and certain operators of short-term rental properties located within New York State are required to register, obtain a Certificate of Authority, collect and remit the sales tax and unit fee, and file returns.

New York City STR laws

New York City has restrictive STR regulations outlined in the NYS Multiple Dwelling Law, the NYC Administrative Code, and the New York City Zoning Resolution. These restrictions prohibit renting out an entire apartment or home to guests for less than 30 days, even if you own it or live in the building. Hosts must be present throughout a guest’s stay if it is for less than 30 days and can host only two paying guests at a time.

On January 9, 2022, New York City adopted Local Law 18, also known as the Short-Term Rental Registration Law, which requires STR hosts to register with the Office of Special Enforcement (OSE). The NYC Local Law 18 prohibits OTA platforms such as Airbnb and Vrbo from processing transactions involving unregistered listings.

Airbnb Regulations in Texas

As the fourth most-visited state in the US, Texas has minimal state-level regulations for short-term rentals and allows city governments to set their own laws and regulations. Local governments regulate zoning and land use eligibility, licensing requirements, and operating conditions (occupancy limits, parking plans, quiet hours, and safety standards).

Due to high demand for vacation rentals, affordable property prices, and a favorable business environment, Texas offers excellent opportunities to run a successful Airbnb business. But it’s important to understand the state and city-level laws and regulations well.

If you list your property on other OTA sites, you’ll be able to reach a wider audience and increase your occupancy rate and revenue. Managing listings on multiple platforms using short-term rental software like Hospitable will be easier. Our tool instantly syncs your calendars across platforms and protects you from double bookings.