SHORT-TERM RENTAL INFORMATION
The City of Oceanside has adopted a Short-Term Rental (STR)
Ordinance. The STR Ordinance applies to all properties in the City that
are used as a short-term vacation rental.
What is a Short-Term
Rental (STR)?
A STR is a dwelling
unit, or any portion thereof, that is offered for rent for no more than 30
consecutive days.
Can an Accessory Dwelling
Unit (ADU) be used as a STR?
If the ADU was permitted
on or after September 9, 2017 neither the ADU nor the primary residence can be
used as a STR.
Where are STRs allowed?
1.Hosted STRs are allowed
in all zoning districts.
2.Non-hosted short-term rentals located
in any residential zoning district outside of the Coastal Zone are prohibited.
A short-term rental permit issued for a property outside the Coastal Zone prior
to February 10, 2024 shall not be renewed after the property is transferred to
a new owner.
Advisory Note: There is a Local Coastal Program
Amendment (LCPA) awaiting California Coastal Commission certification.
Once the LCPA is certified the following restrictions on STRs will become
effective in the Coastal Zone:
i. A maximum of 480 non-hosted STR permits issued west
of Coast Highway.
ii. Prohibition of new non-hosted STRs in the R-1 Zone.
3. STRs are not allowed in mobile home parks or on
non-conforming panhandle (flag) lots. A non-conforming panhandle lot is a
lot that does not meet city standards set forth in Oceanside Zoning Ordinance
1050(Y).
4. The City’s rules for operating a STR are set forth in Chapter 24 and Chapter 34, Article III of the Oceanside City
Code. Property owners should consult with their Homeowners’ Association
to determine if applicable CC&R’s provide additional regulations. The City
does not enforce private CC&R’s.
Do I need a permit to rent out my
property as a STR?
A STR permit is required for all
properties that are rented out on a short-term basis unless
i. The STR is part of a gated HOA that contains at
least 50 units and provides 24-hour security or onsite management.
ii. The STR is a hosted unit in the Coastal Zone. Advisory
Note: There is a Local Coastal Program Amendment awaiting California
Coastal Commission certification that would require all STR properties,
including hosted STRs in the Coastal Zone, to obtain a STR Permit.
What is a Hosted Unit?
A hosted unit is a
dwelling unit where the property owner or their tenant occupies the dwelling
unit and offers a portion of the dwelling unit for short-term rental while
remaining on-site.
Can I transfer my STR
Permit to the new owner?
No, STR Permits are non-transferable. When
ownership changes a new account MUST be established.
Is a property inspection
required?
Yes. A property
inspection is required as part of the STR permit process.
What fees are required for
the STR permit?
a. The STR permit
fee is $250/year. The permit must be renewed annually.
b. There is an inspection fee of $207. This fee is required at time
of registration and every three years thereafter.
Do I need to apply for
Transient Occupancy Tax (TOT) Certificate if I rent my property as a STR?
Yes. All STR properties
must register with the City and obtain a TOT certificate. Properties that
are not required to have a STR Permit still must obtain a TOT certificate.
Do I need to apply for a
business license?
A business license is
required for residential rental properties of five (5) units or more.
How many guests can stay
in a STR?
The maximum number
of occupants that can stay overnight in STR properties is two adults per
bedroom plus two additional people per unit (including children). An
additional 10 daytime guests are allowed between 7am and 10pm.
Who can I contact if I have a
complaint regarding a STR?
To file a complaint regarding a short-term rental
property, please call the 24/7 hotline at (760) 435-5460
I have other questions who do I contact?
1. Business
License- General Information, STR account creation, TOT information
(760) 435-3878 or BLinquiry@oceansideca.org
TRANSIENT OCCUPANCY TAX INFORMATION
When is my TOT return and
payment due?
Upon
registration you will be requested to select a TOT filing cycle. Penalties and
interest are assessed based on the filing cycle's due date. If you need to
change your filing cycle after your initial selection, please email blinquiry@oceansideca.org.
Monthly filing cycle tax return
remittance and payment is due on the last day of each month following
the previous month reporting period. Example: January is due
February 28th, February is due March 31st, etc.
Quarterly filing cycle tax return
remittance and payment is due on the last day of each month following
the previous quarter reporting period. Please note: the Period
Date on your return will be the first day of the last month in the quarter.
|
Period
|
Period Date
|
Due Date
|
|
January - March
|
March 1
|
April 30
|
|
April - June
|
June 1
|
July 31
|
|
July - September
|
September 1
|
October 31
|
|
October - December
|
December 1
|
January 31
|
If you rented your property short term in the past three
(3) years you must submit and pay the transient occupancy tax for each period
rented.
Where are my tax forms? My
Action Center is empty.
Your tax forms will be
available on the 1st day of the month following the last day of the tax period.
For example, for monthly filers, the January 2019 tax forms will be
available in your Action Center on February 1, 2019. If you do not see the forms
you expected, simply contact MUNIRevs support for assistance.
How do I complete the
information on the tax form?
Detailed instructions on
how to complete your TOT form can be found under MESSAGES in your Action
Center. You must complete the entire remittance processes all the way through
completing the shopping cart (including zero file returns) in order for your form
to be submitted to the City. Once successfully submitted, the tax form will no
longer appear in your Open Tasks and will show as completed under Activity.
If I only rent my property
on Airbnb and/or Homeaway (VRBO), do I still need to remit TOT?
If the only source of
rental income for your property is through Airbnb and/or Homeaway (VRBO), and
Airbnb and/or Homeaway (VRBO) are remitting 100% of your taxes as your booking
source, then you do not need to remit Transient Occupancy Tax. However,
you do still need to file a zero dollar tax form each quarter.
Can I file a Zero File tax
return through MUNIRevs?
To file a zero file tax
form, select your tax form from your Action Center. Then, complete the required
information on the remittance, including Gross Sales and any deductions. You
will be prompted to confirm your desire to complete the return as a Zero File
return.
What revenues are
considered "taxable room revenue"?
Taxable room revenue
refers to all revenue related to the occupancy of the room. Below are a
few common examples of taxable and non-taxable revenues. For additional
information or clarification please contact the City of Oceanside.
Taxable Room Revenue:
Room Rent, Late/Early
Check-out charges, Extra Guest Charges, Roll-away bed, Retained Deposits, Room
Upgrade Charges, In-Room Movie/DVD Rentals, Theft/Damages Charges, Pet
Occupancy Charges, No Show/Cancellation Charges, Internet/WiFi Charges, Safe
Charges, Cleaning Charges, Room Packages, In-Room Mini Bar, Resort Fees
Non-Taxable Room
Revenue:
Fax/Copy Charges,
Computer Use Charges, Sundries/Restaurant, Conference/Meeting Rooms, Grounds
Rentals, Refundable Deposits (unless retained), Parking Charges, Gift Shop,
Local Attraction/Event Tickets, Payment Processing/Bank Fees, Qualified
Exempted Guest (see exemptions)
Can Charges Be Combined?
No. Room Rent, Miscellaneous Charges, TOT,
and OTMD must be stated separately on reports, quotes, receipts, folios, etc.
Who is Tax Exempt?
Transient Exemption
The City's TOT Exemption
form must be completed, signed, and dated for exemptions claimed on the
following:
• Any person as to whom
or any occupancy as to which it is beyond the power of the city to impose the
tax herein provided.
• Any federal or
state officer or employee when on official business.
• Any officer or
employee of a foreign government who is exempt by reason of express provision
of federal law or international treaty.
Monthly Room Rental
Exemption
• Any uninterrupted
period of occupancy beyond 30 days. Day 31+ is exempt from taxes. An occupancy
period ends upon check-out. A subsequent check-in starts a new occupancy
period. Separate periods of occupancy cannot be combined to substantiate exemption
status regardless if the check-out and checkin occur on the same day.
• The first 30 days
of occupancy may be deemed exempt if there is an agreement in writing between
the operator and the occupant providing for a longer period of occupancy. The
date of the signed agreement will be used to determine when the agreement in
writing occurred. If the agreement occurred after the first day of occupancy
then all days prior to the agreement date will be deemed taxable.
What Records Need to be
Retained?
Operator must retain for
a period of three years all records necessary to determine the amount of tax
liability and payment to the city. This includes but is not limited to: Monthly
schedule (totals) of room revenues, misc. income, and taxes collected; Monthly
schedule (totals) of exempt revenues; General ledger and revenue detail ledger;
Daily revenue summaries; Exempt revenues register/log/listing; Supporting
documentation for exemptions claimed (folios, exemption forms, other applicable
documentation); Guest register/log/listing; Guest folio and/or registration
cards; Federal income tax returns; Bank statements/deposit slips.
How do I amend a return?
Please
e-mail blinquiry@oceansideca.org letting us know
you need to file an amended return. In the email please include:
1) What city the amendment is for
along with your six digit license / account number, and owner name
2) Period you need to amend (i.e. Jan.
2019 form due Feb. 20th)
3) If you overpaid or underpaid your
original form
4) Brief explanation as to why the
form needs to be amended
Once we receive this email we will
review your account and send you further instructions.
ACCOUNT MANAGEMENT
INFORMATION
What types of assistance can MUNIRevs
provide to me?
MUNIRevs can assist you with all your
system and account questions. Whether you have a question about your account or
technical questions about how to do something in MUNIRevs, please reach out to
our support team. We can always reach out to the City on your behalf if we need
their assistance with one of your questions. You can reach MUNIRevs at blt.str.support@govos.com and by phone at (888)
751-1911.
What payment types are accepted by the
City through MUNIRevs?
The City accepts ACH Debit, or e-check
as well as the following major credit cards: Mastercard and Visa.
The on-line credit card limit is $20,000.00
The
on-line check limit is $125,000.00
Can I schedule a payment in MUNIRevs?
For your security, MUNIRevs does not
store any payment information in the system. You will need to enter your
desired payment information each time you check out.
I need to close my account. What do I
do?
Please email the City at blinquiry@oceansideca.org. Please include the closure date
(i.e. date of sale) and the reason you are closing the account (i.e. no longer
short-term renting).
All STR listings (i.e. Airbnb, Vrbo, etc.) must be removed before submitting
your request. If closure date is after the most recent TOT filing a final TOT
return will be added to your account and will need to be submitted prior to
closure.
Can I manage multiple properties with
one login?
Yes - to do so, click Add accounts
from your user login under Manage Your Account(s). You will need your 6
digit Account Number and the LODGINGRevs Activation Code to connect to an
existing property record.
Can a property have more than one
user?
Yes, each property can have an
unlimited number of users. Each user is required to provide the 6 digit
Account Number and the LODGINGRevs Activation code to be authorized to
connect to an existing property record.
I did not receive or I misplaced the
letter with my activation code. What do I do?
Contact MUNIRevs blt.str.support@govos.com or by phone at (888)
751-1911 for assistance. You will need to confirm account details to be
verified for the account. To protect the security on property accounts, you
will need written (e-mail) permission from a registered owner or officer of the
property for us to provide you with a new activation code.
How do I change the User on a
Property?
All users need to register, just as
you did, by going to the home page for that jurisdiction (i.e.
https://oceanside.munirevs.com). They will click on the "Go" button
under "New Users". They will also need the 6 digit account number and
Activation Code for the property.
I forgot my password. What do I do?
From the Log In page, click the
"Forgot your password" link and follow the instructions that will be
e-mailed to the User's registered e-mail address.
Do I have to login to MUNIRevs to see
my alerts and reminders?
No. All alerts are e-mailed to your
authenticated e-mail address. When you login to the system, you will also see
any open alerts that need to be addressed in your Action Center.
For Assistance, Contact
MUNIRevs Support
blt.str.support@govos.com
(888) 751-1911
When contacting support,
be sure to include the jurisdiction (Oceanside) and your account number in all
emails or voicemails. This will help us assist you as promptly as possible.
Thanks!
