The initial and subsequent annual STR fee/occupation tax is based on the maximum overnight occupancy formula, as defined by the STR ordinance. In summary, the fee is $50 per person, per year, based on the maximum overnight occupancy authorized by the STR business license. For example, the initial and subsequent annual fee/occupation tax for an STR site with a maximum authorized overnight occupancy of eight is $400.
STR licenses issued during any part of any calendar year must be renewed the succeeding year. Annual License fees are due on January 1. Late fees will apply.