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Short-term rental (Airbnb) rules in Gorham, Maine

Gorham, Cumberland County · Ordinances checked 2026-10-01 · Reviewed · 3 cited sections

Not specifically regulated

Gorham's ordinances that we reviewed don't specifically regulate short-term rentals such as Airbnb or VRBO. We found no registration, license, cap or minimum-stay rule. Renting rooms with breakfast in a home you live in is treated as a bed and breakfast, which is limited to 3 guest rooms as a home occupation.

Local STR registration or licenseNone found [1]
Owner-occupied B&B (home occupation)Up to 3 guest rooms; owner must live there [1]
Bed and Breakfast Establishment4-9 sleeping rooms; treated as a commercial use [3]

What we found

None of the Gorham documents we reviewed mention short-term, vacation, transient or weekly rentals. That includes Chapters 1 and 2 of the Land Use and Development Code, the 2024 compiled code, and the Animal Control Ordinance. We found no registration, fee, cap, minimum-stay or occupancy rule specific to Airbnb or VRBO-style rentals of a whole house.

Related rules

The closest local rules cover bed and breakfasts. A Bed and Breakfast is an owner-occupied single-family home with no more than 3 guest rooms that serves breakfast only to overnight guests. It counts as a home occupation, and the owner must be in residence while guests stay [1]. A Bed and Breakfast Establishment has more than 3 but fewer than 10 sleeping rooms [3], also requires the owner to live in the main building, and is treated as a commercial use [2]. These are listed as permitted uses in the Urban Residential, Suburban Residential and Rural districts. If you host guests in your own home and provide breakfast, Gorham may treat it as a B&B, and home occupations need a permit from Code Enforcement.

Accessory apartments (ADUs) require the owner to live on the property and limit the apartment to two occupants. Those rules may affect renting out an ADU.

Bottom line

Gorham's code is silent on whole-home short-term rentals. Because the town's newer code on eCode360 may include changes we couldn't access, confirm with Code Enforcement before listing your home. State lodging-tax rules still apply.

See how Gorham compares with 8+ other Maine towns on short-term rentals (airbnb / vrbo) →

Next steps

  1. Call Gorham Code Enforcement (207-222-1605) to ask whether the town currently has any short-term rental registration or rules.
  2. If you'll rent rooms in your own home with breakfast, ask whether you need a home occupation (B&B) permit.
  3. Check your deed, HOA or condo rules for rental restrictions.
  4. Register with Maine Revenue Services for lodging tax if you rent 15 or more days a year and take direct bookings.

Common questions

Does Gorham, Maine regulate Airbnb or short-term rentals?
The ordinances we reviewed don't specifically regulate short-term rentals such as Airbnb or VRBO. We found no registration, license, cap or minimum-stay rule. Because newer code may exist, confirm with Code Enforcement before listing.
Do I need a license for an Airbnb in Gorham, Maine?
We found no local short-term rental registration or license. Renting rooms with breakfast in a home you live in is treated as a bed and breakfast, which is a home occupation that needs a permit from Code Enforcement.
How many guest rooms can a bed and breakfast have in Gorham, Maine?
An owner-occupied bed and breakfast can have up to 3 guest rooms, and the owner must live there. A Bed and Breakfast Establishment has 4-9 sleeping rooms and is treated as a commercial use.
Can I rent out my ADU as an Airbnb in Gorham, Maine?
The code is silent on this, but accessory apartments require the owner to live on the property and limit the unit to two occupants. Those rules may affect renting out an ADU. Ask Code Enforcement.

Maine state rules for short-term rentals

No statewide STR license. Maine has no state registration or permit for Airbnb/VRBO hosts. State law instead lets each town regulate short-term rentals (30-A M.R.S. §4364-C(2), passed in 2022). Check your town's rules.

Lodging tax (Maine Revenue Services):

  • Rentals of living quarters are taxed at 9%, still the rate in 2026.
  • Booking platforms such as Airbnb and VRBO must register with the state and collect the tax on bookings made through them.
  • If you rent a single unit for fewer than 15 days a year, you generally aren't a "retailer" and don't need to register.
  • If you rent 15 days or more in a year, you must register with Maine Revenue Services and collect tax on any bookings you take directly.
  • A stay of 28+ days in a row is tax-exempt only in certain cases, such as when the unit is the guest's primary residence.

No state lodging license for vacation rentals. Maine's lodging-license law leaves out "vacation rentals," meaning homes rented to people with a permanent home elsewhere. B&Bs, inns and hotels do need a license.

ADUs: Starting July 1, 2027, towns can't require ADU owners to live on the property. State guidance says towns can still regulate STRs, for example by requiring registration or banning STRs in ADUs.

State sources: 30-A M.R.S. §4364-C (municipalities may regulate short-term rentals) · Maine Revenue Services Instructional Bulletin 32: Rental of Living Quarters (Mar. 2026) · Maine Revenue Services: Sales and Use Tax Rates · 22 M.R.S. §2491 (lodging place / vacation rental definitions) · Maine Office of Community Affairs, Housing Legislation Guidance (March 2026)

What the ordinance says

Exact text from Gorham's published ordinances. Section numbers are as printed in the source.

  1. Sec. 1-5 Definitions, Bed and Breakfast, Land Use and Development Code – Chapter 1: Zoning Regulations, p. 28
    A single family dwelling occupied by the owner as his/her principal place of residence that accommodates paying guests for a limited duration with sleeping and dining facilities; payable on a per-diem basis; having no more than three (3) guest rooms and limited to serving breakfast to said overnight guests shall be considered a home occupation accessory to principal use of the dwelling and shall be allowed under the standards applicable to home occupations.
  2. Sec. 1-5 Definitions, Bed and Breakfast Establishment, Land Use and Development Code – Chapter 1: Zoning Regulations, p. 28
    Additional buildings on the lot that meet space, set back and parking requirements may be used for additional bed and breakfast activities. This use is considered a commercial use.
  3. Sec. 1-5 Definitions, Bed and Breakfast Establishment, Land Use and Development Code – Chapter 1: Zoning Regulations, p. 28
    having more than three but less than ten sleeping rooms; and in which some bath, sitting room and dining rooms are used in common by such guests.
This page summarizes Gorham's posted ordinances as of 2026-10-01. Ordinances are amended, and individual lots can have overlays, subdivision covenants, or HOA rules that are stricter. Confirm with Code Enforcement Division (Community Development) (207-222-1605) before you build. Spot an error?