Non-Owner-Occupied STRs: Homes in General Suburban, Restricted Suburban, or Wellborn Restricted Suburban may be permitted only if they are owner-occupied. However, the ordinance also includes a grandfathering provision where operators of non-owner-occupied properties may apply for a permit by Nov. 27. The applicant must demonstrate that the unit has previously been used as a short-term rental through evidence of hotel occupancy tax remittance. To illustrate continuous use, proof of tax remittance must cover a period of at least six of the last 12 — or 12 of the last 24 — months immediately preceding October 2020.
STEP 3:
Apply online. Be sure to include the proper documentation: homestead exemption (if required),
Guest Information Guide, and hotel occupancy tax evidence, if applicable.
STEP 4:
When notified, schedule your
Life Safety Inspection to ensure your STR meets the ordinance’s life safety requirements. For most STRs, inspections are also required for renewal.
STEP 5:
Receive your permit when your application is approved.
STEP 6:
Register with
Avenu Insights to set up your hotel occupancy tax remittance and report filing. The ordinance requires that
Hotel Occupancy Taxes be assessed and collected by short-term rental operators. The Code of Ordinances authorizes a hotel occupancy tax equal to 7% of the occupant's consideration where the cost of occupancy is at least $2 per day.
On the last business day of the month after the month of collection, entities required to collect the tax must file a report and remit the appropriate taxes. Failure to submit the report and remit payment is a misdemeanor punishable by a fine and a penalty of 15% of the tax due for every 30 days that the report is not filed or the payment is not made.