Short-Term Rental Laws in Philadelphia, Pennsylvania

Philadelphia's 2021 zoning code amendment (Bill 200625, effective 2022) creates 3 STR categories: Limited Lodging (host's primary residence; host may be absent up to 90 days/year; permitted in most residential zones), Visitor Accommodations (commercial-style STR; permitted only in commercial and mixed-use zones — CMX-2, CMX-3, CMX-4, CMX-5, and IRMX), and Hotel (>30 rooms; commercial zones only). Investor whole-home STRs in single-family residential zones (RSA, RTA) require Visitor Accommodations classification, which is generally not available in those zones — effectively limiting non-owner-occupied STR to commercial/mixed-use parcels.

Philadelphia zoning is the binding gate. Limited Lodging (primary residence, host-occupied or short host-absence ≤90 days/yr) — broadly allowed in RSA, RTA, RM-1, RM-2 residential zones. Visitor Accommodations (investor whole-home) — allowed only in CMX-2, CMX-3, CMX-4, CMX-5 Commercial Mixed-Use and IRMX Industrial Residential Mixed-Use zones. Investor STR pivoting to residential zones requires the property qualify as Limited Lodging (primary residence + ≤90 day absence). Verify parcel zoning via the Philadelphia Zoning + Planning Department before any offer.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Philadelphia Department of Licenses + Inspections (L+I) administers the STR Rental License program. Annual renewal $150 base fee. Application requires Commercial Activity License + Business Income & Receipts Tax registration + life-safety inspection + designated 24/7 local responsible-party contact + proof of insurance. The Philadelphia Hotel Tax (8.5%) is administered by the Department of Revenue with monthly remittance. Operating without a license: $300+ per violation, escalating; L+I cross-references Airbnb/Vrbo listings against the license registry.

Combined short-term lodging tax in Philadelphia is approximately 16.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

PA State sales 6% + PA Hotel Occupancy Tax 1% + Philadelphia Hotel Tax 8.5% + Philadelphia Tourism + Marketing district assessment 0.5% — combined ~16.0% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.