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Thinking about buying a flat in Barcelona and putting it on Airbnb or Vrbo? You can't, and that isn't a paperwork problem you can solve with persistence or a good lawyer. Barcelona stopped issuing new tourist apartment licences years ago under its tourist accommodation plan. Then in June 2024 the city went considerably further and decided that the 10,101 tourist flats that currently hold a licence will not be renewed when they expire in November 2028. The city's own wording leaves nothing to interpret: by November 2028, Barcelona will have no tourist flats at all.
That plan has already survived its biggest legal test. Spain's Constitutional Court rejected the challenge to the Catalan decree the whole thing rests on in March 2025, so this isn't a proposal that might quietly die in committee. It's the operating assumption of a city government that is actively spending money to accelerate it, including subsidies for buildings that write tourist rentals out of their own statutes. Plenty of English-language sites still describe Barcelona as a tough-but-workable licensing market. It genuinely isn't one anymore.
So this guide covers what's actually left in 2026: what a tourist licence legally is, why you can't get one, what happens to the ones that exist, which rental models remain legal, the taxes you'd owe on any of them, and how aggressively the city enforces. Every figure below comes from the Ajuntament de Barcelona, the Generalitat de Catalunya, the BOE or Spain's tax agency, checked in July 2026, and where something is genuinely unsettled I've said so rather than smoothing it over. If Barcelona is one of several markets you're weighing, run the alternatives through BNBCalc before you spend another week on this one.
What are Short-Term Rental (Airbnb, VRBO) Regulations in Barcelona?
Whether any of that is workable comes down to how the law is layered, so start there. Three layers of government stack here, and they don't do the same job, which is exactly why so much online guidance gets Barcelona wrong. Catalonia's tourism law defines what a short-term tourist rental is. A separate Catalan decree controls whether a municipality may authorise one at all. And Barcelona's own urban plan decides the answer for Barcelona.
Start with the definition, because it's narrower than most investors expect. The Generalitat calls the legal category an habitatge d'ús turístic, or HUT, which translates as dwelling for tourist use. Under the official rules for the category, a HUT is a home let to third parties for payment for a continuous period of 31 days or fewer, available immediately. One condition inside that definition matters commercially. The dwelling is let whole, and letting it room by room is explicitly not permitted.
The second layer is the one that closed the door. Decret llei 3/2023, de 7 de novembre rewrote the planning rules for tourist flats across 262 Catalan municipalities, covering roughly 95,000 existing dwellings. It flipped the default: tourist use is no longer compatible with residential housing unless a municipality's own planning says so expressly. Every new HUT now needs a municipal urban planning licence before it can even file to open, those licences last five years, and no municipality can exceed 10 HUTs per 100 inhabitants. Crucially, a town hall cannot grant any of them until it has amended its planning to allow the use and shown it still has enough housing for permanent residents.
Barcelona's third layer answered that invitation with a flat no. The Pla Especial Urbanístic d'Allotjaments Turístics, or PEUAT, is the city's special plan for tourist accommodation, and the version in force since January 2022 already sets zero growth for tourist flats citywide. The city has since confirmed that the plan under review will contain no category recognising tourist-use housing at all, which means the licence simply stops existing as a legal object. Put the three layers together and the arithmetic is brutal but clear. The decree hands the decision to Barcelona, Barcelona declines, and the existing licences run out.
Existing holders got a five-year transitional window from the decree's entry into force on 9 November 2023, either to obtain the new planning licence or to stop. That's where November 2028 comes from. The city refers to it as November 2028 without publishing a single calendar day, and I've seen both 8 and 24 November quoted in the trade press, so don't plan your last booking to the exact date without checking with the Ajuntament directly.
Starting a Short-Term Rental Business in Barcelona
Given that all three layers point the same way, the answer for anyone hoping to start fresh is a short one. You can't start one, at least not in the form most people mean by the phrase. There's no application to file, no queue to join, and no consultant who can shortcut it. The Generalitat's own procedure page says so almost bluntly: where a municipality is covered by Decret llei 3/2023, you can't even submit the start-of-activity notice until you hold a favourable planning licence, and where a municipality has suspended authorisations, any notice you file "constarà com a no presentada", meaning it counts as never submitted and produces no legal effect whatsoever.
Renting a room instead doesn't work either, and this catches out hosts who assume the ban applies only to whole flats. Catalonia created a separate category called llar compartida, a shared home, where an owner who actually lives in the property lets up to four tourist places for stays of 31 days or fewer. Barcelona refused to adopt it, however. The city confirmed it would maintain the prohibition on tourist room rentals when the Generalitat's deadline for municipalities to regulate the activity expired, and the PEUAT doesn't admit shared homes. Checking the city's pages again in July 2026, I found no sign of the municipal by-law that the PEUAT says would be needed before any could be licensed. So the practical position remains what it has been since 2020: no shared-home licence gets issued in Barcelona.
What remains, then, is short and each option comes with a real catch:
- Buy a property that already holds a valid HUT licence. This is legal today. The licence travels with the property on sale, and the buyer files a change-of-holder notice with the Generalitat. But you're buying about two more seasons, not an asset with an indefinite income stream.
- Let for 32 days or more. Stays above the 31-day line fall outside tourist regulation entirely, which is why so much Barcelona supply has drifted toward monthly lets aimed at remote workers and students. Catalonia has since capped rents on these too, covered below.
- Let rooms for more than 31 days. The city's own statement confirms long-stay room lets to students and temporary workers stay permitted. That's a genuinely different business from hosting.
- Open a regulated accommodation establishment. Hotels, apart-hotels, pensions and hostels are governed separately by the PEUAT, and only Zone 3 allows new ones subject to density limits. That's a development project, not a flat purchase.
None of this is unique to Barcelona in shape, though the severity is. Decret llei 3/2023 applies the same licence gate across 262 Catalan municipalities, so the surrounding coast and the Girona province face versions of the same squeeze, as our Girona short-term rental guide sets out. Spain's other big markets took different roads entirely, and the Madrid regulation guide is worth reading side by side if you're deciding where in Spain to put capital rather than whether to stay in Barcelona.
Short-Term Rental Licensing Requirements in Barcelona
Since new licences aren't available, this section matters mostly for one situation: you're buying a flat that already has one, and you need to know whether it's real and what it obliges you to do. The requirements below are also exactly what a city inspector checks.
A properly licensed Barcelona tourist flat carries all of the following:
- A municipal habilitació, the city authorisation for the activity, tied to that specific address. Barcelona publishes an address-by-address lookup of licensed tourist flats, and the city is explicit that if your address doesn't appear, the flat is illegal. Make sure you check this before you view a property, never after you offer on one.
- A NIRTC number, the registration number in the Registre de Turisme de Catalunya. The municipality reports the authorisation to the Generalitat, which registers the dwelling and issues the number. It has to be displayed inside the property alongside the maximum capacity and the assistance phone number, and it goes on every advertisement.
- A cèdula d'habitabilitat, the habitability certificate. Occupancy can't exceed the places on it, capped at 15.
- A 24-hour phone line for guests and neighbours, plus a guaranteed maintenance and assistance service. Neighbours are entitled to that number, not just guests.
- House rules in four languages. Where the building has community rules of coexistence, you must give guests a document setting them out in Catalan, Spanish, English and French. And where a guest breaches basic rules of coexistence or municipal ordinances, you're required to demand they leave immediately.
- Whole-dwelling letting only. Splitting a licensed flat into separately let rooms voids the basis of the licence.
Two things then sit on top of the licence itself, and both are easy to miss.
First, the community of owners can prohibit tourist use in the building even where the licence is valid. Catalonia doesn't use Spain's Ley de Propiedad Horizontal for this. Communities here run on Book Five of the Catalan Civil Code, and a statutory prohibition needs four-fifths of owners representing four-fifths of the participation quotas. That's a higher bar than the three-fifths the Spanish statute now uses elsewhere, but Barcelona is actively funding buildings to clear it, so do check the registered statutes before you buy rather than trusting the seller's summary.
Second, there's a theoretical lifeline in the decree that gets oversold. A holder can request a single extension of up to five more years if they can prove the transitional regime doesn't compensate the loss of their authorisation. The extension is granted by the municipality, and Barcelona is the municipality that decided to end the category. From what I can tell nobody has yet published a decided Barcelona case either way, so treat the extension as a possible upside and not as a line in your model.
Required Documents for Barcelona Short-Term Rentals
Assuming you're buying a licensed flat anyway, the paperwork splits into two piles, and it's worth keeping them separate in your head, since they come from different governments and land at different moments. One pile establishes that the flat may legally operate. The other keeps it compliant month to month.
- Proof of the municipal habilitació and the NIRTC. Ask the seller for both, then remember to verify the address independently against the city's public register rather than relying on a scanned document. Licence numbers get recycled in listings by people who no longer hold them.
- The cèdula d'habitabilitat. This sets your legal capacity, so it also sets your revenue ceiling. A four-place certificate on a flat marketed as sleeping six is a problem you inherit.
- The change-of-holder notice. When ownership changes, the new holder notifies the tourism administration through the Generalitat's online change-of-holder procedure. This is not automatic on completion of the sale, and skipping it puts the activity outside the licence.
- A digital certificate or idCAT Mòbil. Every Catalan tourism procedure is online only, and paperwork submitted through any other channel is disregarded entirely. Keep in mind that a non-resident buyer needs to sort this out early, since it depends on holding an NIE.
- The registered community statutes. Get the nota simple and the statutes from the Registre de la Propietat, not from the seller. A prohibition registered against the building beats a valid licence in practice.
- Guest registration set-up. Spain requires hosts to record and transmit guest data to the Ministry of the Interior through the SES.HOSPEDAJES platform under Real Decreto 933/2021, mandatory since December 2024. This applies to every stay, not to a sample.
- Tourist tax registration with the Catalan tax agency, so you can file the returns covered in the next section.
Barcelona Short-Term Rental Taxes
That last registration matters more than it sounds, because Barcelona taxes a tourist flat more heavily per night than a four-star hotel, and the gap widens every year through 2029. That's a deliberate policy choice, not an accident of drafting, and it belongs in any model you build.
The Catalan tourist tax is the impost sobre les estades en establiments turístics, or IEET. Guests pay it, you collect it, and you remit it. Llei 2/2026, de 6 de març raised the rates from 1 April 2026 and lifted the ceiling on Barcelona's municipal surcharge to 8 euros. As of 1 April 2026, the Catalan tax agency's published rates put a Barcelona tourist flat at 4.50 euros of Generalitat tariff plus a 5.00 euro city surcharge, so 9.50 euros per person per night. The previous combined figure was 6.25 euros, so the jump is more than 50% in a single step.
Then the surcharge climbs on a published schedule. As of July 2026, Barcelona's fiscal ordinance for the surcharge sets a target of 8.00 euros for every category of accommodation, phased in as 5 euros for the year from 1 April 2026, then 6 euros from 1 April 2027, and 7 euros from 1 April 2028 before reaching the full amount. Hold the Generalitat tariff steady and a Barcelona tourist flat therefore runs 9.50 euros a night now, 10.50 next year, and 11.50 in the final season before licences lapse. For four guests over seven nights, that's 266 euros of tax in 2026 rising to 322 euros by 2028.
Three mechanics keep the number honest. The tax is capped at seven units of stay per person in the same establishment during one continuous stay, so a fourteen-night booking is charged as seven. Under-17s are exempt, as are qualifying health-related stays, stays subsidised by a public social programme, and force majeure. And the establishment holder files the returns using models 950, 940 or 920 in two windows each year: between 1 and 20 April for the previous 1 October to 31 March, and between 1 and 20 October for 1 April to 30 September.
Income tax runs separately and depends on how you hold the property. Spain's tax agency treats tourist rental income as property income rather than business income unless you provide hotel-type services such as permanent reception or periodic linen changes, or unless you employ at least one full-time person. Cleaning between guests and ordinary maintenance don't cross that line. The distinction matters, because it also drives VAT: letting without hotel services is exempt from IVA, while letting with them is taxable at 10%.
Non-resident owners file the non-resident income tax through Modelo 210, and the residency split is expensive. Residents of the EU, Iceland, Norway and Liechtenstein pay 19% and may deduct expenses connected to the activity. Everyone else pays 24% on gross rents with no deductions at all. For a US or UK owner, that single line often moves a Barcelona deal from thin to negative once the tourist tax and management costs are stacked on top. Assume nothing about your platform's reporting either. Airbnb, Booking and Vrbo now report host earnings to the Spanish authorities under the DAC7 regime via Modelo 238, which replaced the old Modelo 179 from the 2024 tax year onward.
If you want to see how these layers interact across different Spanish cities before committing capital anywhere, BNBCalc Markets lets you compare revenue and cost structures at neighbourhood level rather than working from one blended national assumption.
Spain-Wide Short-Term Rental Rules
Catalonia and the city do most of the work here, though Madrid keeps moving the backdrop. National rules changed twice in the last two years, once by regulation and once by court, and both changes matter to anyone still holding a Barcelona licence.
Spain created a Registro Único de Arrendamientos, a single national rental registry, through Real Decreto 1312/2024, with a digital single window run by the housing ministry and a registration number that platforms had to display from July 2025. That registry no longer stands. On 21 May 2026 the Supreme Court struck down the registration procedure, holding that the State had no competence to build a national registry layered on top of the regional ones. The case is worth knowing by name in Barcelona, because the claimants were Apartur, the city's own tourist apartment association, together with its Girona equivalent. The judgment annulled the registry articles while leaving the digital window and the platform data-sharing duties intact, which means the number that identifies a Barcelona listing is the Catalan NIRTC. The ministry hadn't published a settled replacement protocol when I checked in July 2026, so verify what your platform is asking for before you edit a live listing.
European law now pushes in the same direction regardless. Regulation (EU) 2024/1028 applies from 20 May 2026 and requires platforms to display and verify registration numbers, run random checks for illegal listings, and report monthly stay and booking data to a single national entry point. Authorities can order non-compliant listings removed. The practical effect for Barcelona is that an unlicensed flat becomes harder to hide behind a platform, not easier.
Two other national points shape a Barcelona purchase. Guest data reporting under Real Decreto 933/2021 has been compulsory since December 2024 and covers hosts and platforms alike. And Spain's 2025 reform of the horizontal property law, which lets a community block new tourist lets by a three-fifths majority, does not govern here. Catalan communities run on the Catalan Civil Code, where the equivalent statutory prohibition needs four-fifths. Higher bar, same destination, and Barcelona is now paying buildings to reach it.
The national direction of travel is consistent even where the mechanisms differ, and cities that once looked permissive have tightened fast. Our Málaga regulation guide tracks a market that went from open to restricted in a couple of years.
Does Barcelona Strictly Enforce STR Rules?
Yes, and Barcelona is probably the most aggressive enforcement environment for short-term rentals anywhere in Europe. The city has spent a decade building the machinery, and the numbers it publishes are not the numbers of a city going through the motions.
Since 2016 the Ajuntament reports roughly 10,500 sanctions and 9,700 cease orders, with monthly online listings for the city falling from about 6,000 to between 300 and 400, and 3,473 flats returned to habitual residential use. The inspection service ran more than 8,500 inspections in 2025 alone, has recovered 6,600 illegal tourist flats for residential use over ten years, and has voided 202 tourist licences since 2018 for breaches of the rules. That last figure deserves attention from anyone buying an existing licence, because it means the licence you're paying a premium for can be lost before 2028 through your own non-compliance.
The fines are the part that ends conversations. Under Catalonia's tourism law, minor infringements reach 3,000 euros, serious ones run from 3,001 to 60,000 euros, and very serious ones run from 60,001 to 600,000 euros. Barcelona treats operating without a licence as very serious. A June 2026 case in Horta-Guinardó shows how that plays out. A citizen complaint led inspectors to a building on Travessera de Gràcia where 19 licensed dwellings had been carved into 31 tourist units. The city opened seven very serious sanction files, fourteen restitution and cease files, and thirteen works-legalisation files, and the owners must also restore the flats to their original state.
Enforcement is also unusually public, which changes the risk profile. Anyone can look up an address in the city's licence database, so a curious neighbour has the same tool an inspector does. Anyone can report a suspected illegal flat through the city's own channel. And where an unlicensed flat gets sealed while guests are inside, the city rehouses those guests at no cost to them and then bills the costs back to the owner. Add the community-statute subsidies launched in February 2026, worth up to 2,500 euros per building, and the city has effectively recruited residents into enforcement rather than relying only on inspectors.
How to Start a Short-Term Rental Business in Barcelona
With inspectors, neighbours and the city's own subsidies all pointing the same way, there's no honest version of this section that walks you through obtaining a licence, because that route is closed. What follows is the due diligence sequence for the two things you can still legally do, in the order that saves you the most wasted effort.
- Decide which business you're actually in. Buying a licensed flat and running it until 2028 is a short, depreciating trade. Buying to let for 32 days or more is an ordinary rental business under Catalan rent regulation. These have different buyers, different underwriting and different exits, and trying to keep both options open usually produces a property that suits neither.
- If you're buying a licence, verify it yourself first. Search the address in the city's public register of licensed tourist flats before you view, let alone offer. The register is the city's own record. A seller's licence document, a NIRTC printed on a listing, and a management company's assurance are all secondary to it.
- Read the registered community statutes. Order the nota simple and statutes from the Registre de la Propietat. A registered prohibition on tourist use overrides your licence in practice, and Barcelona is subsidising buildings to add exactly that clause, retroactively covering statute changes approved since March 2025.
- Price the 2028 cliff into your offer, not your hopes. Underwrite the tourist income to November 2028 and the residual value as a plain residential flat afterwards. If the deal only works with a licence extension or a policy reversal, the deal doesn't work.
- Complete the change-of-holder notice promptly. Don't forget to file it through the Generalitat's online procedure once the sale completes. Operating on a licence still registered to the previous owner is the sort of gap that turns into a very serious infringement file.
- Set up compliance before the first booking. That means SES.HOSPEDAJES guest reporting, the tourist tax registration and filing calendar with the Catalan tax agency, the 24-hour assistance phone, the displayed NIRTC and capacity, and the house rules document in four languages.
- Get the tax residency question answered by an adviser first. The gap between 19% with deductions and 24% on gross is large enough to decide the whole investment for a non-EU buyer, and it's much cheaper to model than to discover.
- If you're taking the 32-day route, check the rent cap. Catalonia's Llei 11/2025, in force since 1 January 2026, extended rent containment to seasonal lets and room lets, and Barcelona is a declared stressed residential market area. There's also a presumption that a let is a habitual-residence tenancy unless you can prove its temporary purpose, which means "monthly Airbnb" is not a regulatory loophole. It's a regulated tenancy with a cap.
Who to Contact in Barcelona about Short-Term Rental Regulations and Zoning
Whichever of those routes you take, you'll end up on the phone to somebody. Questions about Barcelona tourist rentals land at three different administrations, and calling the wrong one costs a morning, so here's which body owns which question, with current details.
The city: licences, zoning, complaints and enforcement
The Ajuntament de Barcelona owns the licence itself, the PEUAT zoning that governs it, and all enforcement.
- Phone: 010, free within the Barcelona metropolitan area, or 931 537 010 from outside at ordinary rates
- Hours: every day, 07:00 to 23:00
- Switchboard: 934 027 000
- Address: Plaça de Sant Jaume 1, 08002 Barcelona
- Online: the city's tourist housing portal hosts the licensed-address lookup, the reporting channel for suspected illegal flats, and the community-statute subsidy information
The subsidy scheme for communities of owners is administered by IMHAB, the municipal housing institute, through its ajuts a comunitats page. Useful in both directions, incidentally: it tells you what your own building might be about to do.
The Generalitat: the tourism registry and the trámite
Registration in the Registre de Turisme de Catalunya, the NIRTC, and change-of-holder notices are all Catalan government matters rather than city ones.
- Direcció General de Turisme: Passeig de Gràcia 105, 08008 Barcelona
- Switchboard: 934 849 500
- Phone for procedures: 012, the Generalitat information line
- Online: the Canal Empresa tourist housing procedure sets out requirements, obligations and the current rules, and it's kept up to date
Taxes
The tourist tax and the municipal surcharge are collected by the Agència Tributària de Catalunya, even though the surcharge belongs to the city.
- Phone: 012, free, 08:00 to 22:00 Monday to Friday excluding holidays. From outside Catalonia call 932 142 124, and from abroad 0034 932 142 124. Say the query is for the Agència Tributària de Catalunya when asked, which routes you faster.
- Central offices: Passeig de la Zona Franca 46, 08038 Barcelona, counters open 08:30 to 14:00
- Online: tourist tax rates and filing
Income tax, including non-resident income tax and Modelo 210, belongs to Spain's Agencia Tributaria.
- Phone: 91 554 87 70, Monday to Friday 09:00 to 19:00, closing at 15:00 during August
What Airbnb Hosts in Barcelona Report About Local Regulations
Nobody on the other end of those numbers will tell you how hosts feel about any of it. Host sentiment in Barcelona has moved through denial, anger and, more recently, arithmetic. What follows is my read of the recurring themes across investor and operator communities and the public positions of the trade bodies, rather than any kind of survey, so weigh it as interpretation.
- The dominant argument is no longer about whether hosting is a good business. It's about whether the phase-out is lawful. Apartur, the city's tourist apartment association, argues the licences were granted indefinitely more than a decade ago and can't be ended by announcement, and it has taken that line to court, including demanding the city withdraw its public campaign about the 2028 deadline in June 2026. Owners who bought on that thesis are still holding. Owners who read the Constitutional Court's 2025 ruling closely mostly stopped.
- Foreign investors consistently underestimate how local the risk actually is. The recurring mistake I see is treating the licence as the whole compliance question. In Barcelona the community of owners can shut you down independently, the four-fifths threshold is reachable, and the city is funding buildings to reach it. People discover that after completion far more often than before.
- The tourist tax has quietly become a pricing problem rather than a line item. At 9.50 euros per person per night, a family of four on a week's stay pays 266 euros in tax alone. Operators in the city report guests noticing, and the escalator to 8 euros of surcharge by 2029 means it keeps getting worse for the two seasons that remain.
- The genuine strategy debate is about the exit, not the operation. Sell now into a strong Barcelona sales market, run to 2028 and convert, or convert early to 32-day lets and accept the rent cap. There's no consensus, and reasonable people are choosing differently depending on how much debt sits against the property and where they're tax resident.
- Nobody serious recommends operating without a licence. That's a marked change from five or six years ago, and the enforcement figures explain why. When 8,500 inspections a year, public address lookups and 600,000 euro maximum fines all point the same way, the informal path stops being a strategy and becomes a solvency event.
The through-line is fairly stark once you've read enough of it. Hosts who arrive expecting the Barcelona of 2015 spend a lot of money learning that the market closed. Investors who accept the 2028 date as real and underwrite to it are making rational, if unexciting, decisions about a short trade with a defined end.
Frequently Asked Questions
Can you still get an Airbnb licence in Barcelona in 2026?
No. Barcelona's tourist accommodation plan has set zero growth for tourist flats citywide, and Catalonia's Decret llei 3/2023 means no new tourist flat can open unless the municipality first amends its planning to allow the use. Barcelona has decided not to, and has confirmed the revised plan will contain no category recognising tourist-use housing at all. Any notice you file where authorisations are suspended is treated as never submitted and has no legal effect.
What happens to existing Barcelona tourist licences in 2028?
They expire and are not renewed. The five-year transitional period in Decret llei 3/2023 ran from the decree's entry into force on 9 November 2023, so the deadline falls in November 2028, and the city states that Barcelona will then have no tourist flats. Until then, existing licences remain fully valid and transfer with the property on sale. The decree allows a single extension of up to five years where a holder proves unrecovered losses, but the city grants it, so I wouldn't build a model on it.
Can you rent out a room to tourists in Barcelona?
No. Catalonia created a shared-home category allowing an owner-occupier to let up to four tourist places for stays of 31 days or fewer, but Barcelona declined to permit it, suspended licences for the activity, and its urban plan doesn't admit shared homes. Room lets of more than 31 days for students, temporary workers and similar long-stay use remain legal, though those now fall under Catalonia's rent containment rules.
How much is the tourist tax on a Barcelona apartment?
From 1 April 2026, a Barcelona tourist flat is charged 4.50 euros of Catalan tariff plus a 5.00 euro municipal surcharge, so 9.50 euros per person per night. The surcharge rises to 6 euros in April 2027 and 7 euros in April 2028, heading to a legal ceiling of 8 euros. The tax is capped at seven nights per person per stay, and under-17s are exempt. Guests pay it, but you collect and remit it twice a year.
What are the fines for an illegal tourist flat in Barcelona?
Catalonia's tourism law sets three bands: up to 3,000 euros for minor infringements, 3,001 to 60,000 euros for serious ones, and 60,001 to 600,000 euros for very serious ones. Barcelona treats operating without a licence as very serious and confirmed that range publicly in a June 2026 enforcement case. The city can also order the activity to cease, seal the property, rehouse guests at your expense, and require works to be reversed.
Last verified: July 2026. Every ordinance, tax rate, state law, and contact detail in this guide links to or comes from its official source.
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