Short Term Rental Permit Application Process
The City is currently accepting Short Term Rental (STR) permit applications. For complete details, click here. In summary, only properties are those zoned as C-1 (Downtown Commercial) or C-2 (General Commercial) are eligible for an STR permit. Properties zoned as R-1, R-2, or R-3 are ineligible to obtain an STR permit. Please click here a copy of the city's zoning map.
Interested in obtaining an STR permit?
Please submit an inquiry to tot [at] mtshastaca.gov (tot[at]mtshastaca[dot]gov) and include the following information:
- Property Owner Name and Contact Information (include mailing address, telephone number and email address)
- Property Manager Name and Contact Information (if different than property owner)
- If using Property Manager, include business name and business license number
- Property Address
- Property Zoning Designation (C-1 or C-2)
- Assessor's Parcel Number (APN)
City staff will reply to your inquiry with next steps to obtain an STR permit.
***Please note illegal short-term rentals posted on sites including but not limited to Airbnb and VRBO will result in a $500 daily fine.***
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 12 percent of lodging stays and provides about one-sixth of the City’s General Fund budget.
At the election held on November 7, 2023, the following Measure was passed by the qualified voters of the City of Mt. Shasta:
“MEASURE S
To provide funding (all funds used locally) for infrastructure and general City services, including, but not limited to, fire protection, law enforcement, rescue, emergency response and preparedness, and maintaining facilities and equipment, shall the City increase the transient occupancy tax (hotel tax) rate from 10% to 12% on July 1, 2024, with an estimated increase of $245,000 generated annually from the resulting tax and will remain in effect until repealed or amended?
YES ____________ NO____________”
As of July 1, 2024 the tax rate will increase to 12 percent of lodging stays.
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
Clarification Regarding AirBNB Email on Tax Collection
City staff have been made aware of an email recently sent by AirBNB titled “Simplifying taxes on AirBNB.” The email states in part:
“Today, your tax settings indicate that you’re collecting and submitting the taxes AirBNB typically submits on behalf of hosts. Starting March 30, 2026, AirBNB will begin doing this automatically on behalf of all hosts.”
Please note that the City of Mt. Shasta does not have any agreement or arrangement with AirBNB to collect and remit taxes on behalf of vacation rental owners. AirBNB is not authorized to collect and remit City taxes on behalf of owners.
The email referenced above includes a link titled “List of Taxes,” which provides additional clarification regarding jurisdictions where AirBNB does have agreements or authorization to collect and remit taxes. (The City of Mt. Shasta is not on this list.) This information may help explain the circumstances referenced in AirBNB’s communication.
Vacation rental owners remain responsible for ensuring that all applicable City taxes are properly collected and remitted in accordance with our local requirement.
Please contact AirBNB directly with questions about the message you received or about the tax settings on your AirBNB account.
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.
Fire-Self Certification Form
Operators must self-certify compliance with Fire Code and fire safety requirements. This form must be completed and submitted as part of the online registration application. Click here to download the form.
Already registered as a STR and need to pay TOT Taxes?
The City is no longer accepting manual TOT payments. All payments must be completed online. Please log in to your https://mtshasta.munirevs.com account. Under the "open tasks" tab, you will find the Mt. Shasta Transient Occupancy Tax Form (if due, if the tax is not due the form will not be there until the tax becomes due), you will complete the form and pay your TOT tax online.
Government Employee Tax Exemption Form
Click here. Once the form is complete please email the form to tot [at] mtshastaca.gov (tot[at]mtshastaca[dot]gov).
Frequently Asked Questions
Can be found here FAQ.