Memphis

Short-term rentals in Memphis are regulated under City Code Chapter 6-100, which requires all hosts to obtain an annual STRP permit. The city distinguishes between owner-occupied and non-owner occupied units, and hosts are required to pay a 3.5% occupancy tax plus a $2.00 per night flat fee.

To host an Airbnb in the City of Memphis, you must apply for a Short-Term Rental Property (STRP) permit from the City Treasurer's Office. There is a $50 annual fee, and you must provide proof of $1 million in liability insurance. While you don't necessarily have to live in the home (Type 2 permit), you must provide a local contact who can respond to issues within two hours. You are also required to display your permit number on your Airbnb listing and collect local taxes.