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Board directs staff to draft short-term rental ordinance and proposes 6% lodging tax
Summary
Supervisors directed staff to prepare a short-term rental zoning ordinance (with special exceptions in some districts) and authorized a draft transient-occupancy tax ordinance at a 6% rate to return for consideration.
The board discussed short-term rental zoning options and a corresponding transient-occupancy tax (TOT) and gave staff direction to prepare ordinance drafts.
Planning staff described three zoning approaches: allow short-term rentals by right in specified districts, require special-exception approval in subdivision districts, or limit rentals to village/business zones. Board members favored a cautious approach — permitting rentals in selected districts and using special exceptions in subdivisions or village boundaries to manage scale and impacts. Several supervisors suggested using the sanitary district or village overlay as a geographic boundary and discussed thresholds that would trigger business licensing or registration for rental operators.
On the TOT, staff recommended a 6% lodging tax based on peer-county comparisons (staff said the average for counties using more than 5% was about 5.67% and recommended rounding to 6%). The suggestion splits revenue between tourism promotion and the general fund consistent with state code ranges. The board voted to direct staff to prepare ordinances for both the short-term rental zoning approach and a 6% transient-occupancy tax and to notify constitutional offices and stakeholders as staff develops implementation materials.
