(A) Records. A short-term rental owner shall retain a log-book dating back three years and, upon request, make it available to the local tax office. The log shall include the dates of rental periods and the nightly rate charged during each night of a rental stay.
(B) Advertisements. All advertisements or rental listings on online hosting platforms shall include the following information:
(1) Maximum occupancy requirements.
(2) On-site parking availability.
(3) STR registration number.
(C) Taxes. Short-term rental owners are responsible for paying the state sales tax and personal property taxes. Additionally, the short-term owner is responsible for reporting the transient occupancy tax as established by state and local law on the approved form. Occupancy tax forms are due the 20th of the following close of each month and are required even if the tax is paid by a hosting platform and is the totals reported are zeros.
(D) Inspections. The permitted property is subject to inspection by the Zoning Administrator and the Building Inspector as deemed necessary, and at other such times as deemed appropriate by the Zoning Administrator upon reasonable notice to the property owner.
(Ord. passed 7-13-2020)