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STR Explainers

Cross-market syntheses of the database: the concepts that repeat city after city, explained once with sources.

  1. Transient Occupancy Tax (TOT) Explained: What Short-Term Rental Hosts Actually Pay (2026)

    A transient occupancy tax is a local tax on the guest that you must collect, hold in trust and remit. What it is called in your state, who actually remits each layer, why Airbnb does not collect all of it, and what the combined rate really is across 11 markets.

  2. Primary-Residence STR Rules: What “Owner-Occupied” Actually Means (2026)

    Most cities that require a primary residence for a short-term rental do not require you to own it. The day thresholds, the absence allowances, the exact proof documents cities accept, and where the rule is preempted outright.