Short-Term Rentals in Wayne County, Pennsylvania

Layer one: Wayne County's own 3% Hotel Room Rental Excise Tax applies countywide

Regardless of which township a short-term rental sits in, Wayne County itself levies a 3% Hotel Room Rental Excise Tax on the rent charged for any transient stay -- separate from, and on top of, Pennsylvania's own statewide 6% hotel occupancy tax that applies to stays under 30 days anywhere in the state. Operating a short-term rental in Wayne County means registering with the county first: the Wayne County Hotel Room Rental Excise Tax Registration Application (Form 1) is required before renting, and the tax itself is reported and paid quarterly, due on the 25th of the month following each calendar quarter (so by January 25, April 25, July 25, and October 25), using the county's own quarterly Excise Tax Return (Forms 2 through 4 as applicable). Payment is by check or money order made out to the Wayne County Treasurer, mailed to the Treasurer's Office at the Wayne County Courthouse. This is a real, ongoing compliance obligation, not a one-time fee -- budget for the quarterly filing, not just an upfront registration.

Layer two: individual townships around the lake have their own, different ordinances

On top of the county tax, the specific township where a parcel sits typically has its own separate short-term-rental ordinance, and the substantive rules genuinely differ by township. Palmyra Township -- which includes much of the Wayne County shoreline of Lake Wallenpaupack -- first adopted STR regulations in November 2023 and amended them again by Ordinance No. 04-2024; the ordinance requires a separate permit for each rental unit (issued only to the property owner, renewed annually), caps occupancy and vehicles to the number of approved on-site parking spaces, ties the maximum number of bedrooms that can be rented to the number approved on the property's sewage permit, and requires functioning fire and carbon-monoxide alarms and adequate means of egress. Paupack Township, another major Wayne County community along the lake, has regulated STRs since 2021, formally adopted its own ordinance in 2023, and amended it again in August 2024. Salem Township, just west of the lake, has its own separate STR ordinance as well. Before assuming a Wayne County lake parcel can be rented short-term, or assuming your target township's rules match a neighboring one's, confirm directly with that specific township -- these ordinances are independently adopted and independently amended, on their own timelines.

Layer three: some private lake communities add their own HOA restrictions

In at least one large private lake community straddling this area, Wallenpaupack Lake Estates, a homeowners' association rule bars a new owner from operating a short-term rental for the first 24 months of deed ownership, with only narrow exceptions -- a restriction that exists entirely independent of, and on top of, whatever the underlying township ordinance and county tax already require. If a parcel you're considering sits within a private community, deed-restricted development, or lake association, ask specifically and separately whether that association's own governing documents restrict or delay short-term rental use, since township approval alone does not override a private covenant.

The practical takeaway for a buyer evaluating a Wayne County property specifically for short-term-rental income: check all three layers before you close, not just one. Confirm the specific township's current STR ordinance and permit process, confirm the parcel's sewage (septic) permit already supports the number of bedrooms you intend to rent, register with Wayne County for the excise tax before taking any bookings, and separately check any HOA or community association documents for an independent restriction like Wallenpaupack Lake Estates' 24-month rule.