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?
a. STRs are allowed in all
zoning districts.
b. 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).
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 one of the following:
- The
STR is a hosted unit.
- The
STR is part of a gated HOA that contains at least 50 units and provides 24-hour
security or onsite management.
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.
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 $119. 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.
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.
Quarterly filing cycle tax return remittance
and payment is due on the last day of each month following the
previous quarter reporting period.
| Period |
Due Date |
| January - March |
April 30 |
| April - June |
July 31 |
| July - September |
October 31 |
| October - December |
January 31 |
Please note, 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.
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.
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
Where can I find information regarding the City's TOT and OTMD regulations?
Information and forms regarding the City’s TOT and OTMD regulations can be found on the City’s website
www.ci.oceanside.ca.us, by contacting their Business Activities office at (760) 435-3878, or by contacting Customer
Care at (760) 435-4500.
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.
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.
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.
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?
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.
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 $25,000.
The on-line check limit is $250,000.
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.
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.
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.
