Zoning Glossary

Platform Tax Collection

Platform tax collection refers to agreements between major short-term rental platforms and state or local governments in which the platform automatically collects and remits transient occupancy taxes — commonly called hotel taxes or lodging taxes — on behalf of hosts at the point of booking. These arrangements exist in most major US markets and remove the burden of tax collection and remittance from individual hosts in covered jurisdictions.

STR

In Practice

Platform tax collection simplifies one aspect of STR compliance, but it does not relieve hosts of their obligation to obtain a valid registration or license. Registration and licensing requirements must be satisfied independently — automatic tax collection by the platform is not proof of compliance with local registration rules. Hosts should also verify that their specific city and platform have a current and active tax collection agreement, as arrangements vary by market and change over time.

Related Terms

Related Guides

Source: PropertyZoned Zoning Guide — Airbnb & Short-Term Rental Regulations: Every Major US City. Last verified April 5, 2026.

Last updated: April 5, 2026
Platform Tax Collection — Zoning Term Definition | PropertyZoned