A Short-Term Rental, also known as a vacation rental, is the rental of a legally-licensed dwelling unit for periods of less than 30 consecutive days. A Short-Term Rental License is required prior to advertising and renting your property.

Any owner renting a property for a period of thirty (30) days or less is required to apply for a Short-Term Rental Permit. It is the owner(s)' responsibility to know and comply with all ordinances, resolutions and regulations that apply to short term rentals within the City of Manzanita.

Renting or advertising your home for rent on a short term basis without a license is in violation of the City of Manzanita's ordinances and subject to penalties as provided for in City Ordinance No. 15-01 which governs Civil Infractions and provides for penalties and enforcement.

This is a 9% tax on your gross short-term rents not already remitted by an intermediary. Hotels also pay this tax. This rent includes all consideration received for occupancy including all non-optional fees (other than taxes) such as booking/reservation fees; cleaning fees; pet charges; fees for extra vehicles, people or beds; etc.; and any amounts received from Transient Lodging Intermediaries.

Transient Lodging Tax payments are due no later than the last day of the month following the end of a quarter. This means tax is to be paid every April, July, October and January for the previous quarter. If there was no rental activity for the entire quarter, you are still required to submit the completed Transient Lodging Tax form.

There are two possible penalties as well as monthly interest for late (delinquent) tax payments. They are defined as follows:

PENALTIES: Delinquent one month after close of the quarter a) If submitted and/or paid after the last day of month following the quarter, penalty is the greater of $100 or 10% of the tax due. Delinquent two months after close of the quarter b) If submitted and/or paid after the last day of the second month following the quarter, it is the greater of $150 or 15% of the tax due

INTEREST: 1% of taxes due per month or portion of month beginning the first day of delinquency

No. The STR License is all you need to begin advertising your rental and remitting taxes.

There is an annual fee of $250 as well as a one time application fee of $75. The $75 fee covers your first inspection and one immediate follow-up inspection if changes are required.

No. You are only allowed to short-term rent one dwelling unit in the City of Manzanita.

Yes. The STR License, visitor emergency information, tsunami evacuation map and inundation zone map must all be posted in a conspicuous place within the short-term rental unit at all times. The inundation map must be marked with your specific rental location and route to the nearest assembly area. Your STR License PDF can be found in the Business Center by clicking your account name under "Manage Your Account(s)".

Yes. Airbnb does collect or remit TLT to the City of Manzanita on behalf of property owners and/or authorized agents as of May 1, 2021.

Yes. Vrbo does collect and remit TLT to the City of Manzanita on behalf of property owners and/or authorized agents. However, this is not guaranteed to be happening, or happening correctly, for your rental. As such, it is your responsibility to keep track of all taxes remitted by Vrbo and ensure you are paying the correct amount.