Avalara MyLodgeTax > Blog > State and Local News > Lincoln County, Oregon, voters to decide on short-term rental referendum in November

Lincoln County, Oregon, voters to decide on short-term rental referendum in November

  • Oct 5, 2021 | Jennifer Sokolowsky

Beach view of Lincoln City, Oregon

A ballot measure that goes to Lincoln County voters in the November election could ban short-term rentals in residential areas throughout the county.

If Measure 21-203 passes, Lincoln County would no longer issue new short-term rental licenses and would phase out short-term rentals in unincorporated parts of the county over five years. Organizers gathered 1,454 signatures in order to put the referendum on the ballot, following years of controversy over the rentals that heightened when the area was inundated with visitors during the pandemic in 2020.

Meanwhile, the county has placed a moratorium on issuing new short-term rental licenses through November 30 while county commissioners work on new regulations. Changes include clarifying the county’s “strike” system: Short-term rental licenses can be revoked when an operator has three strikes for rule violations. Officials are also considering placing a cap on the number of vacation rentals.

Lincoln County legalized short-term rentals in 2016. The law requires vacation rental operators to get a short-term rental license and designate a contact person whose information will be provided to property owners living within 250 feet. Hosts are also required to follow rules on occupancy limits, quiet hours, garbage, parking, and more.

Short-term rental hosts in Lincoln County must also register with the Lincoln County Treasurer and collect county transient lodging taxes at the time of payment and pass those on to tax authorities. Vrbo collects county taxes on behalf of its hosts, but Airbnb does not collect local lodging tax for its Lincoln County listings. Hosts are responsible for collecting any taxes that are not collected for them by short-term rental marketplaces.

Operators are also required to collect and pay state lodging taxes. In Oregon, all short-term rental marketplaces are required to collect state lodging taxes on all bookings.

MyLodgeTax can help short-term rental hosts figure out their lodging tax obligations and take care of any lodging taxes that are not collected for them. For more on lodging taxes in Oregon, see our state Vacation Rental Tax Guide. If you have tax questions related to vacation rental properties, drop us a line and we’ll get back to you with answers.


Lodging tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Jennifer Sokolowsky
Avalara Author Jennifer Sokolowsky
Jennifer Sokolowsky writes about tax, legal, and tech topics. She has an extensive international background in journalism and marketing, including work with The Seattle Times, The Prague Post, Avvo, and Marriott.

Learn more about OR lodging tax rules