Short-Term Rentals
There is currently a moratorium on the registration of new Short-Term Rentals while the City’s Municipal Code is updated. For further information please see the Planning Department webpage.
Transient Occupancy Tax
Transient Occupancy Tax (TOT) is collected from visitors to the City of Mt. Shasta in lieu of a sales tax on their lodging. The tax is collected on behalf of the City by the lodging operator at the time of the room or property rental and is required to be remitted to the City on a regular basis. The current TOT rate is 10 percent of lodging stays and provides about one-sixth of the City’s General Fund budget.
Transient Occupancy Tax helps to offset the burden placed on City services and infrastructure by visitors. Some of the many things TOT helps to pay for are:
- Street maintenance
- Snow plowing
- Public safety services such as police, fire and medical aid
- Street lights
- Traffic signals
Siskiyou County Tourism Improvement District
The Siskiyou County Tourism Improvement District (SCTID) provides stable funding for the necessary marketing to keep Siskiyou County competitive. As Siskiyou County, and the cities within it, are forced to sacrifice tourism promotion funds due to budget cuts, the SCTID provides money to supplement or replace those funds. Monies raised through a small assessment, currently 2 percent of lodging stays, are used to provide marketing services to and benefit those in the district. These funds are governed by those in the district and cannot be diverted for government programs.
Short-Term Rental & Transient Occupancy Tax Resources
In an effort to make the registration of short-term rentals and the payment of Transient Occupancy Tax easier and more efficient, the City of Mt Shasta has an online service for these processes.
Register a Short-Term Rental
You will need to download and complete the Short Term Rental and Business License Application form as it will need to be uploaded to the website noted below. Please select Apply for a Short-Term Rental Permit & Business License.
If you are the owner of the short-term rental property and do not have a property manager you will need a business license as well. This is part of the Short Term Rental and Business License Application form and will cost $89 annually. Please select the Property Owner button on the website noted below.
If you are the owner of the short-term rental property and you have a property manager you will need your property manager’s contact information. Also, if your property manager already has a Business License you will need their Business License number. If your property manager does not currently have a Business License one can be established for them by filling out the appropriate section of the Short Term Rental and Business License Application form. The cost is $89 annually. Please select the Property Manager button on the website. The property owner or property manager can complete the information on the website noted below.
Mobile Permitting Website Link – https://secure.hostcompliance.com/mt-shasta-ca/permit-registration/welcome
Pay Transient Occupancy Tax
Please use this Mobile Permitting Website Link to pay your Transient Occupancy Tax. You will need your Short-Term Rental number and your email address to do so.
Short-Term Rental Complaints
Please use this Website Link to file a complaint about a short-term rental or phone (530) 441-0333.
Forms
Transient Occupancy Tax Reporting Instructions
Transient Occupancy Tax Registration Form
Transient Occupancy Tax Weekly Reporting Form
Transient Occupancy Tax Monthly Reporting Form
Transient Occupancy Tax Quarterly Reporting Form