What short-term rental hosts need to know about lodging taxes for the 2026 World Cup

The 2026 FIFA World Cup is expected to bring 6.5 million fans to venues across The United States, Canada, and Mexico — and many of those visitors will be seeking short-term rentals (STRs) for their stay.

In the U.S., STR operators — both longtime hosts and those jumping in for the first time — are hoping to benefit from increased demand in 11 communities hosting events: Atlanta, Boston, Dallas, Houston, Kansas City, Los Angeles, Miami, New York/New Jersey, Philadelphia, the San Francisco Bay Area, and Seattle.

However, running a short-term rental business isn’t just a matter of creating an online listing for your property. Operators must follow local legal requirements for STRs — including lodging tax rules. Failing to do so can get operators in trouble, with consequences including civil and criminal fines and penalties.

Here’s what you need to know about local lodging tax regulations for STRs.

Lodging tax is a tax levied on the cost of short-term accommodations such as hotels and STRs. Generally, these taxes are assessed as a percentage of the cost of accommodations and added to the guest’s bill. In most cases, the tax is paid by the guest, not the host, but hosts are responsible for collecting the tax and remitting it to the local tax authority. Lodging taxes may go by many different names, including transient tax, sales tax, occupancy tax, bed tax, hotel tax, and many more.

There is no national lodging tax. Lodging taxes are administered by state governments or local ones such as counties, cities, or special districts. A single property can be subject to more than one local lodging tax, and each jurisdiction has its own lodging tax rates and rules.

Here’s what you need to know about lodging tax in each of U.S. communities hosting World Cup events. This summary covers the major host cities, but other nearby communities may have their own lodging tax requirements.

Atlanta STR hosts must obtain an STR license from the city and follow other rules for operation. Hosts are required to collect Atlanta’s hotel-motel tax and state-administered sales and lodging taxes and fees from guests. For tax purposes. State lodging taxes are levied on reservations of up to 90 continuous days, while Atlanta lodging taxes apply to reservations of up to 30 consecutive days.

State law requires STR marketplaces such as Vrbo and Airbnb to collect state-administered lodging taxes automatically on behalf of Georgia hosts and pay them directly to the state. Vrbo and Airbnb also collect Atlanta’s hotel-motel taxes for their listings and remit them directly to the city.  For more on lodging taxes in Georgia, see our state vacation rental tax guide.

Boston STR operators must register with the city and follow other regulations. Massachusetts levies lodging tax on stays of 31 consecutive calendar days or less.  In Boston, lodging taxes include state room occupancy excise tax, local room occupancy tax, and a convention center funding tax, all of which are administered by the state.

Operators who collect payment from short-term guests renting out a room, apartment, house, or other dwelling for more than 14 days a year are responsible for collecting, filing, and remitting lodging taxes to Massachusetts authorities. If the total amount of rent for a short-term property is less than $15 per day, no tax is due.

STR operators may choose to allow an intermediary or other agent, including hosting marketplaces such as Airbnb or Vrbo, to handle the rental of their property as well as register with tax authorities, collect lodging tax, and file returns on their behalf. However, operators are still required to register with the state Department of Revenue. For more on lodging taxes in Massachusetts, see our state vacation rental tax guide.

Dallas’ ordinance governing STR operations has been on hold since 2023 due to legal proceedings, but Dallas STRs are still subject to state and city hotel occupancy tax on stays of less than 30 consecutive days. STR operators are required to register with the city, collect the local tax from guests, and pay the tax to city authorities.

In Houston, an ordinance passed in April 2025 requires STR operators to register with the city and follow other new rules. Houston operators must also register for Houston hotel occupancy tax (HOT), collect the taxes from guests, and pay them quarterly.

All Texas operators are also required to register with the Texas Comptroller’s Office, collect the state hotel occupancy tax, and file tax returns. Registration and filing aren’t required if an STR marketplace such as Airbnb or Vrbo collects all state hotel occupancy taxes for the property.

Airbnb and Vrbo automatically collect the state portion of the tax for bookings on their sites. However, those marketplaces don’t collect city occupancy tax, so Dallas hosts must collect and remit the city tax themselves. For more on lodging taxes in Texas, see our state vacation rental tax guide.

STR operators in Kansas City are required to register with the city and follow other rules. They’re also required to collect the city’s STR tax and Occupancy Fee from guests on stays of less than 30 consecutive days and remit both to tax authorities.

Kansas City STRs are also subject to state lodging taxes, including sales and tourism taxes. STR hosts are required to collect the taxes from their guests and remit them to tax authorities. Airbnb collects state taxes on behalf of its listings at the time of payment, but Vrbo does not. Neither Airbnb nor Vrbo collect Kansas City lodging taxes for their listings. For more on short-term rental lodging tax in Missouri, see our state vacation rental tax guide.

Nearby Parkville, Missouri, has lifted restrictions on STRs from May 2026 through July 2026 to allow more STRS in the city for World Cup events. STR operators must still apply with the city, pay a fee, and collect guest room taxes.

Southern California World Cup events will take place at SoFi Stadium in Inglewood, in the larger Los Angeles metropolitan area. Under Los Angeles law, which passed in 2018, STR operators must register with the city and obtain a police permit, among other requirements. STRs are allowed only in the operator’s primary residence

All Los Angeles STR hosts must also register for a city Transient Occupancy Tax (TOT) Registration Certificate, collect TOT and a Home-Sharing Per-Night Fee from guests for stays of 30 days or less, and remit the tax and fee to the city. 

Airbnb collects and remits TOT and the Home-Sharing Per-Night Fee on behalf of its Los Angeles hosts, while Vrbo collects and remits TOT only on behalf of its listings. Operators must file TOT returns with the city even if an STR marketplace is collecting the tax. For more information on Los Angeles lodging  tax obligations, see our California vacation rental tax guide.

In Miami, STRs are considered a  “lodging use,” requiring a city-issued Building Certificate.

Miami STR operators must register for a Tourist Tax Account with Miami-Dade County,  collect county lodging taxes from guests on stays of six months or less, and submit monthly lodging tax returns.

All Florida STR operators are also required to obtain a state business license, register for a state tax certificate, and collect and remit state-administered lodging taxes when they receive payments directly from guests. STR marketplaces Airbnb and Vrbo collect and remit state and Miami-Dade County lodging taxes on behalf of their Florida listings. For more on vacation rental lodging taxes in Florida, see our state vacation rental tax guide.

New York City is the closest major metro area to the MetLife Stadium in East Rutherford, New Jersey, which will host several World Cup events. In New York City, STR operators must permanently live in their STR property, register with the city, and follow other rules.

STRs in New York City are subject to the city’s hotel room occupancy tax. Operators must collect and pay this tax — unless the host rents a whole home to guests not more than 14 days in a year or only once or twice in a year.

Vacation rental operators in New York City must also register with the state New York Department of Taxation and Finance and collect state-administered lodging taxes.

Some STR marketplaces have agreements with individual counties in New York to collect lodging taxes for their hosts. However, neither Airbnb nor Vrbo currently collect taxes on behalf of their hosts in New York City. For more on lodging taxes in New York state, see our vacation rental tax guide.

Philadelphia STR operators must register with the city and follow other requirements. STRs in Philadelphia are also subject to city hotel tax. Short-term rental hosts are required to register with city tax authorities, collect lodging taxes from guests on stays of stays of less than 30 days, and file lodging tax returns. Airbnb collects city taxes for its Philadelphia hosts, but Vrbo does not.

All Pennsylvania STR operators must also register with the Pennsylvania Department of Revenue and collect and pay Pennsylvania state hotel tax. If all a host’s transactions go through a marketplace such as Airbnb or Vrbo, they aren’t required to register with the state or collect state lodging taxes. Airbnb and Vrbo both collect state lodging taxes for their listings. See our Pennsylvania vacation rental tax guide for more on lodging  taxes in the state.

San Francisco Bay Area World Cup events will take place at Levi’s Stadium in Santa Clara, California, with San Jose as the largest population center nearby. San Jose currently doesn’t require STR operators to register with the city, but they must follow other rules. STR operators must also collect city Transient Occupancy Tax (TOT) from guests on stays of 30 days or less. Operators are required to register with the city and remit taxes on a monthly or quarterly basis. Airbnb and Vrbo collect TOT at time of payment for San Jose listings. For more on lodging taxes in California, see our state vacation rental tax guide.

Seattle STR operators are required to obtain a short-term rental license and a city business license tax certificate and follow other operational regulations. Seattle STR operators must also register with the Washington State Department of Revenue and collect state lodging taxes.

Both Airbnb and Vrbo collect state lodging taxes for Washington hosts. However, Washington state STR operators are still required to register with the state Department of Revenue and file lodging tax returns reporting their rental income. For more on lodging taxes in Washington state, see our state vacation rental tax guide.

Whether you’re a first-time STR operator with one property or an experienced manager with several STRs, Avalara MyLodgeTax can help streamline lodging tax collection and payment while ensuring full compliance. We take care of lodging taxes on the state and local level, including tax registration and filing with multiple jurisdictions. If you have tax questions related to vacation rental properties, drop us a line and we’ll get back to you with answers.