Unlike countries such as Turkey, Italy, and Portugal, the United States does not have a centralized system for short-term rental property registration or licensing. Instead, each jurisdiction sets its own requirements. Hosts must check wit their local authority and comply with the regulations of their specific city or state regarding permits. These processes typically involve paying fees and adhering to local laws. Below are a few examples of cities with registration or licensing requirements:

1. New York City, NY: Hosts must register with the city and follow strict rules on the length of stays and whether the host is present during the rental.
2. San Francisco, CA: Hosts must register with the Office of Short-Term Rentals, secure a business registration certificate, and observe limits on rental days per year.
3. Los Angeles, CA: Hosts are required to obtain a Home-Sharing Registration number and adhere to limits on rental days unless additional permits are granted.
4. Austin, TX: Hosts must obtain a city license, renewed annually, which involves safety inspections and compliance with local ordinances.
5. Chicago, IL: Registration is required, and specific restrictions apply to non-owner-occupied properties.
6. Miami, FL: Hosts need to register with the city, obtain a certificate of use, and meet neighborhood-specific zoning regulations.
7. Nashville, TN: A permit from the Metro Codes Department is required, with different rules for owner-occupied and non-owner-occupied properties.
8. Seattle, WA: Hosts must obtain a short-term rental operator's license, with distinct requirements for primary and non-primary residences.
9. Portland, OR: Hosts must secure a permit that includes a safety inspection and adherence to occupancy limits.

In the USA, the permissions required to operate a short-term rental (STR) can vary based on your city, lease agreement, HOA or local jurisdiction.

1. Landlord Permission: If you a tenant, ensure that you review lease agreements to confirm that vacation rental activities is not prohibited. You can also obtain written approval from your landlord.
2. Local Council Regulations: Many cities require licenses, registration, and adherence to zoning laws for STRs.
3. Homeowners Associations (HOAs) and Co-op Boards: If your property is part of an HOA or co-op, you may need to seek permission or follow additional rules specific to your community.
4. Neighbor Consideration: While neighbor approval is not usually required, some local governments may require notifying neighbors and may even specify the number of days you should notify them before registering for a license as well as the distance of the neighbors property to your property.

In the USA, short-term rental income is taxable and must be reported on your federal tax return, even if you rent out part of your home. If you rent the property for more than 14 days a year, the income is subject to federal, state, and often local taxes. You may be eligible to deduct expenses such as maintenance, utilities, and a portion of your mortgage interest or property taxes. If you provide additional services like cleaning or meals, the IRS may consider you self-employed, requiring you to pay self-employment taxes. Additionally, many local governments require the collection and remittance of occupancy or lodging taxes from guests.

It is essential for hosts to check their state and local jurisdiction for applicable tax rates and regulations to ensure compliance with all tax requirements. .

There is no national tourism tax in the U.S., but most local jurisdictions impose lodging taxes, such as transient occupancy taxes, which hosts must collect from guests and remit to local authorities. These taxes are commonly collected by platforms like Airbnb and Vrbo, depending on local regulations. For example, in California, cities like Los Angeles levy transient occupancy taxes, while in states like Florida and Colorado, lodging taxes are collected at both the state and local levels. You can check your jurisdiction page on this website to access the license requirement for your locale.

In the U.S., there is no national tourism tax; instead, lodging taxes are imposed by local jurisdictions. These taxes, such as transient occupancy taxes, must be collected from guests by hosts and remitted to local authorities. Platforms like Airbnb and Vrbo often facilitate this collection, depending on the local regulations.

For instance, California does not have a statewide lodging tax, but cities like Los Angeles impose their own transient occupancy taxes, often ranging between 10% and 15%. In contrast, Florida and Colorado apply lodging taxes at both state and local levels, with Florida's state lodging tax being 6%, while local governments can impose additional taxes. In Maine, there is a statewide lodging tax of 9%, with no additional city or county-level taxes, making compliance relatively straightforward. In larger urban markets, tax rates tend to be higher. For example, Chicago imposes a short-term rental tax rate exceeding 21%, one of the highest in the country.

You can check your jurisdiction page on this website to access the tax rate and other STR regulations.

There are no national requirements; instead, they vary by jurisdiction but are often necessary for obtaining a rental permit. Typically, health and safety standards for short-term rentals include fire safety measures, smoke detectors, and compliance with local building codes.

Short-term rental platforms are increasingly being held accountable for compliance with local laws. In many states and cities, platforms like Airbnb are required to ensure that listings comply with local zoning, tax, and permitting regulations. Some jurisdictions, such as Seattle, also require platforms to collect and remit taxes on behalf of hosts.

Hosts in the U.S. are subject to anti-discrimination laws, including the Fair Housing Act and the Americans with Disabilities Act (ADA). These laws prohibit discrimination based on race, religion, sex, disability, and other protected categories. Hosts are required to ensure their listings are accessible to individuals with disabilities, where applicable

There are no national-level data sharing requirements for short-term rental platforms in the U.S unlike the European Union. However, some local governments require platforms to share host and listing data to aid in regulatory enforcement.

Liability insurance is often recommended but not required at the national level for tourist accommodation hosts. However, some localities mandate that hosts secure adequate insurance coverage and some listing platforms provide a certain level of insurance. For example, San Francisco requires hosts to have liability insurance of at least $500,000.

Zoning laws affecting short-term rentals are determined at the local level. Many cities have restrictions on where STRs can operate, particularly in areas with cultural or historical significance. For instance, Los Angeles restricts STRs to primary residences to prevent over-commercialization of certain areas.

There are no nationwide environmental regulations specifically for short-term rentals, but hosts must comply with local sustainability laws, including waste disposal and energy efficiency standards. In certain environmentally sensitive areas, additional restrictions may apply. For instance, Hawaii and Lake Tahoe enforce stricter guidelines on septic tank maintenance and water usage to protect sensitive ecosystems.

The United States unlike Netherland, France, Germany does not have a national law specifically protecting tenants from eviction to make way for short-term rentals. Instead, these protections are regulated at the state and local levels. Some states and cities with housing shortages enact laws that prevent landlords from evicting long-term tenants without valid legal reasons, including for the purpose of converting properties into short-term rentals.

Key states and cities with such protections include:

1. New York City: Rent-regulated tenants are protected from being evicted for short-term rental purposes under strict "Just Cause" laws, which ensure that evictions can only occur for specific legal reasons.
2. San Francisco, California: Similar to New York, San Francisco has stringent eviction protections for rent-controlled housing, preventing arbitrary evictions for the purpose of creating short-term rental units.
3. Portland, Oregon: The city requires landlords to pay tenants’ moving costs if they are evicted without cause or due to a significant rent increase (above 10%).
4. Seattle, Washington: For informal and month-to-month tenancies, Seattle’s "Just Cause" eviction ordinance ensures tenants cannot be evicted without a valid legal reason.
5. New Jersey and New Hampshire: Both states have statewide "Just Cause" eviction standards, limiting landlords' ability to evict tenants for reasons such as converting properties into short-term rentals.

In contrast to countries such as Germany and France, which require hosts to report foreign guests to immigration authorities or local police, the United States does not have any nationwide or local regulations imposing such obligations on short-term rental hosts.

Platforms are often required to verify that hosts comply with local laws before listing properties. For example, New York mandates that platforms only list properties that have registered with the city.

Federal consumer protection laws, along with state-specific regulations, apply to short-term rental agreements, ensuring that contracts meet certain standards. Key examples of these laws include:

1. Federal Trade Commission (FTC) Act: This federal law protects consumers from unfair or deceptive practices in advertising and disclosure. In rental operations, it ensures that hosts provide accurate information about rental properties, including all fees, property conditions, and rental terms. For example, property owners must disclose the "Total Monthly Leasing Price" prominently, including any mandatory fees.
2. Fair Housing Act: Although primarily aimed at long-term rentals, the Fair Housing Act also applies to short-term rentals. It prohibits discrimination in the renting process based on race, color, national origin, religion, sex, disability, or familial status.
3. State and Local Zoning Laws: Each state and municipality has zoning laws that dictate where short-term rentals are allowed to operate. For instance, many cities have introduced rules limiting the number of short-term rentals to prevent housing shortages and protect long-term residents. San Francisco and New York, for example, have particularly stringent zoning and occupancy rules.
4. Licensing and Taxation: Many states and cities require short-term rental hosts to obtain specific licenses or permits in compliance with building, health and safety regulations.

In the United States, several cities and states have imposed restrictions on non-resident short-term rental (STR) owners, particularly to address concerns about housing shortages and neighborhood disruption. Here are some notable examples:

1. San Francisco, California: Non-resident owners are prohibited from renting out properties as short-term rentals unless the property is their primary residence. Owners must live in the property for at least 275 days a year to legally list it on platforms like Airbnb.
2. New York City, New York: New York City has stringent rules for short-term rentals, particularly targeting non-resident owners. It is illegal to rent out an entire apartment or home for less than 30 days unless the host is present in the property during the guest’s stay.
3. Los Angeles, California: Similar to San Francisco, Los Angeles requires that short-term rentals be limited to the host’s primary residence. Non-resident owners are not allowed to use properties they do not live in as short-term rentals.
4. Honolulu, Hawaii: Non-resident owners face significant restrictions in Honolulu, where STRs are only allowed in specific resort-zoned areas. STRs in residential areas are heavily regulated, and non-residents cannot legally operate them without special permits.
5. Austin, Texas: The city of Austin has a cap on the number of non-owner-occupied short-term rental licenses issued, and non-resident owners cannot operate STRs in residential areas unless they were licensed before 2016. New licenses are generally not issued to non-resident investors

During major events, cities may impose additional regulations on vacation rentals. Here are examples of cities or states that impose stricter regulations for vacation rentals during large events:

New Orleans, Louisiana: During events like Mardi Gras and the New Orleans Jazz & Heritage Festival, the city often implements temporary rules for STRs. These include stricter ID verification requirements, reduced occupancy limits, and enhanced noise restrictions to ensure the safety and well-being of both visitors and local residents.

1. Austin, Texas: Austin enforces temporary restrictions during the South by Southwest (SXSW) festival. Regulations include tighter occupancy limits and stricter enforcement of parking, noise, and trash regulations. STR operators must ensure compliance non-compliance can result in significant fines
2. Miami, Florida: During events such as Art Basel and Miami Music Week, Miami imposes stricter enforcement of existing holiday rentals regulations, focusing on reducing illegal rentals and managing noise complaints. Miami Beach, in particular, enforces short-term rental bans in specific areas to prevent overcrowding and disruptions to residents.
3. Los Angeles, California (USA): For events such as the Academy Awards and large music festivals like Coachella, Los Angeles enforces stricter regulations on STRs. These can include enhanced safety measures, limits on the number of nights a property can be rented, and higher penalties for violating noise and occupancy rules.

Yes, there are penalties for failing to report income earned through vacation rentals on federal income tax in the United States. Short-term rental income is considered taxable by the IRS, and hosts are required to report it. Penalties for non-compliance include:

1. Failure-to-File Penalty: If you fail to file your tax return on time, the penalty is typically 5% of the unpaid taxes for each month the return is late, up to a maximum of 25%.
2. Failure-to-Pay Penalty: If you do not pay the tax owed by the due date, the IRS imposes a 0.5% penalty on the unpaid taxes for each month the payment is late, up to 25% of the total unpaid amount.
3. Interest: In addition to penalties, the IRS charges interest on any unpaid taxes from the due date of the return until the tax is paid in full.
4. Accuracy-Related Penalty: If the IRS determines that the underreporting of income was due to negligence or intentional disregard of tax rules, an additional penalty of 20% of the underreported tax may apply.
5. Criminal Penalties: In cases of intentional tax fraud, criminal charges may be filed, resulting in fines and even imprisonment.