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Pillar Guide · 22 articles
STR Tax & Regulation
Occupancy tax, permits, deductions — explained for hosts, not accountants.
Key Numbers
14 daysIRS threshold for hobby vs business rental treatment
$0penalty cap for missed occupancy tax — can be retroactive
5 yrsMACRS depreciation period for STR furnishings
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1
Occupancy tax: who collects, who is liable
Most US cities, counties, and states charge occupancy tax on short-term rental income. Airbnb collects and remits automatically in many jurisdictions — but not all. Always verify whether your jurisdiction is on Airbnb's remittance list. If not, you are personally liable, and penalties can be retroactive years back.
47 statesrequire some form of occupancy or lodging tax collection
2
STR licensing and permit requirements
Many cities require an STR permit before you can legally list. Some cap the number of days per year (90-day rules in London, Amsterdam, and many US cities). Others restrict STR to owner-occupied properties only. Regulations change frequently — always verify with your local authority. Ignorance is not a defence.
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