A short-term property rental, also known as short-term lodging (STL), refers to any occupancy of a rental dwelling for a period of less than thirty days, such as those advertised on Airbnb, VRBO, FlipKey, and others.
Requirements (effective October 1, 2018)
- Short-term lodging operators must apply for a new $200 two-year zoning permit.
- Monthly Transient Occupancy Tax (TOT) filing and remittance of the tax amount on or before the last day of the month following the reporting month. A monthly return must be filed even if no taxes are due.
- If the total annual gross receipts generated exceed $10,000, a Business, Professional and Occupational License (BPOL) is required.