Portsmouth

Portsmouth requires short-term rental operators to obtain a zoning clearance and a business license while collecting a 9% lodging tax and a $3.00 per-room nightly fee.

To host in Portsmouth, you must secure a zoning clearance from the Planning Department and a business license from the Commissioner of the Revenue. You are required to collect a 9% lodging tax and an additional $3.00 flat fee per room for every night booked. The city is currently in the process of implementing more comprehensive regulations expected to be fully active by mid-2026.