As of February 10, 2025, non-owner occupied short-term rentals (STRs) in Philadelphia, PA are subject to strict regulations:

1. License Requirements:
   • Commercial Activity License
   • Rental License with a hotel designation25
   • Zoning Permit for Visitor Accommodation use (Fee: $25 for one and two-family dwellings or $100 for other buildings, plus $174 to issue the permit)5
2. Zoning Restrictions:
   • Non-hosted STRs can only operate in areas zoned for hotels
   • In non-hotel zoned areas, operators must request a zoning exception from the Zoning Board of Adjustment1
3. Registration:
   • Operators must register for a Business Income and Receipts Tax (BIRT) account with the city4
4. Listing Requirements:
   • Properties must have a city-issued license to be listed on platforms like Airbnb and Vrbo
   • Platforms are liable for listing unlicensed properties1
5. Taxes:
   • Operators must collect and remit Pennsylvania state hotel tax and Philadelphia city hotel tax1
6. Enforcement:
   • As of 2023, the city has increased enforcement efforts, working with booking platforms to identify and remove unlicensed listings4

Operators should carefully follow these regulations to avoid penalties and ensure legal operation of their short-term rentals in Philadelphia.