Short‑Term Rental (STR) Guide for Laporte, PA (Sullivan County)

Overview: Are STRs allowed?

• Yes. Short‑term rentals are allowed in Laporte, PA and across Sullivan County. The primary compliance requirements are county-level room tax registration and state‑directed tax collection/remittance for online bookings. There is no indication in the provided sources of city‑ or borough‑specific licensing or prohibitions; therefore, county and state rules apply.

How to start a short‑term rental business in this market

• Confirm your property’s status and intended use. Short‑term rentals typically include cabins, cottages, lodges, farm stays, houses, barns, and private rooms.
• Register the rental unit with the Sullivan County Treasurer and obtain a transient occupancy tax registration/application. The county’s notice explicitly instructs hosts to “register” their rental units with the Treasurer.
• If you use online booking platforms (e.g., Airbnb, VRBO), those platforms must collect and remit the required room tax under state law (Act 108 of 2018). Keep your listings compliant with the platform’s tax policies.
• If you accept reservations directly (off‑platform), you must file documentation and remit taxes quarterly to the local authority (Sullivan County Treasurer).
• Maintain records. Keep guest stay logs, booking confirmations, and tax remittance records to support periodic filings and audits.
• Operate professionally. While the county notice focuses on registration and tax obligations, align with any applicable health, safety, and zoning standards expected of lodging operations in Pennsylvania.

Required documents, permits, licenses, and guidelines

• County registration/application with the Sullivan County Treasurer for transient occupancy tax. Contact the office to obtain the application form and any instructions.
• Ongoing quarterly filings for off‑platform bookings, including documentation and payment.
• Compliance with Act 108 of 2018 (state law) for online bookings: online platforms collect and remit room tax; hosts using platforms are not required to remit those taxes to the local authority.
• Hospitality/Public Accommodation Registration: Not required by the provided county sources, but Pennsylvania requires lodging providers to register with the Department of Revenue for sales and use tax purposes when selling taxable lodging. Contact the PA Department of Revenue for registration details and lodging tax requirements.

Specific regulations (county and state)

• Sullivan County Ordinance 2016‑3 (effective Jan 1, 2017): Imposes a 3% tax on transient stays; funds support county‑wide tourist promotion via the Endless Mountains Visitors Bureau.
• Registration requirement: All rental units offering transient accommodations (cabin, cottage, lodge, farm, house, barn, private room, etc.) must register with the Sullivan County Treasurer.
• Reporting/remittance frequency:
  • Online bookings: Platforms collect and remit required room tax (per state law).
  • Off‑platform bookings: Host must submit documentation and payment quarterly to the local authority.
• Act 108 of 2018 (state level): Requires online booking platforms to collect and remit room tax to the appropriate local authority. Hosts using platforms are generally relieved from collecting and remitting those taxes for platform‑booked stays.

Contact information (local authority in charge of STRs)

• Sullivan County Treasurer’s Office
  • Phone: 570-946-7331 (from the county public notice)
  • Phone directory listing (alternate): 570-946-5201 (county “Contact Us/Phone Directory” page)
  • Responsible entity: County Treasurer for room tax registration and quarterly filings

Links to source pages

• Sullivan County public notice: Renting out your cabin or cottage? Make sure you register!
  • www.sullivancountypa.gov/public-notices/2021/4/15/renting-out-your-cabin-or-cottage-make-sure-you-register
• Sullivan County official website (contact, directories, municipalities)
  • www.sullivancountypa.gov/contact-us-2
  • www.sullivancountypa.gov/phone-directory
  • www.sullivancountypa.gov/municipalities/laporte-borough
  • www.sullivancountypa.gov/municipalities/laporte-township
• Pennsylvania Department of Drug and Alcohol Programs (state resource page; general lodging guidance reference)
  • www.ddap.pa.gov/pages/default.aspx
• Pennsylvania Housing Finance Agency (state resource; general housing/finance information)
  • www.phfa.org

Notes

• If Laporte Borough or Laporte Township adopts additional STR‑specific rules in the future, you will need to comply with those as well. Based on the provided materials, the current applicable rules are county-level registration/taxation and state-level online platform tax collection under Act 108.
• Verify the current room tax rate and filing cadence with the Treasurer’s Office, as local tax rates and schedules can change and may be updated by county ordinance.