Pennsylvania Airbnb & short-term-rental permit leads

Where the Pennsylvania records come from

Every Pennsylvania record in the file today, all 1,326 of them, comes from one register: Philadelphia limited lodging operator licenses. That makes the Pennsylvania file and the Philadelphia file the same records, so the month-by-month, status and column breakdowns are on the Philadelphia page. This page covers what is statewide: the tax rules every Pennsylvania host works under and the local programs elsewhere in the state that are not in the file yet.

Short-term rental rules across Pennsylvania

A host who books only through a broker that collects and remits the tax should not register for a state Sales, Use and Hotel Occupancy Tax License. [1] A host who takes bookings directly, or through a platform that does not collect the tax, must register for that licence. [1] The tax applies to anyone renting out property for lodging for less than 30 days to the same person. [1] Pennsylvania's hotel occupancy tax on short-term rentals is 6 percent, the same as the sales tax. [1]

The state also collects an extra 1 percent local hotel tax in Allegheny and Philadelphia counties. [1] Under Act 109 of 2018, booking agents must collect and remit local hotel taxes directly to local authorities, and need a state booking agent licence (form REV-1840). [2]

STRs are allowed in all residential districts of the township but not in commercial districts. [3] Tobyhanna Township defines a short-term rental as a dwelling rented for overnight lodging for 30 days or less. [3] As of the township's November 2022 update, no limit had been set on the number of STR permits. [4] The township's 2022 STR FAQ set a $600 first-time permit fee and $500 for each renewal year; permits last one year. [3]

When Council passed the rental permit legislation in September 2023, the release said the permit would be renewed annually. [5] Pittsburgh's Residential Housing Rental Permit Program, run by PLI, also covers short-term rentals listed on platforms such as Airbnb and Vrbo. [6] The city ran a voluntary registration period from December 17, 2024 to June 1, 2025, before PLI enforcement. [6]