Regulation & Licensing · 2026
What the Law Requires in Brookings & Gold Beach
Three layers of government touch a rental here. The State of Oregon sets the lodging tax, while zoning and permits belong to the City of Brookings, the City of Gold Beach and Curry County, which covers Harbor, the Boardman corridor, Pistol River and the rest of the land outside city limits. Under the state transient lodging tax, a stay that ends by December 31, 2026, carries 1.5 percent; from January 1, 2027, anything charged pays 2.75 percent, because the 2026 Legislature raised the rate to help wildlife conservation across Oregon, and receipts and invoices must label the added 1.25 percent as a nature conservation fee. The party that takes the guest's money, a host or a platform, collects and remits it. Once a stay reaches 30 consecutive days, the whole stay is exempt. Returns go to the Department of Revenue every quarter, due at the end of the following month, and a return is required even for a quarter with nothing collected. On Oregon bookings of 29 nights or fewer, Airbnb collects the state tax, cleaning fees included, and it also collects Gold Beach's 7 percent and the 10 percent charged in unincorporated Curry County. Brookings doesn't appear on Airbnb's Oregon list.
Inside Brookings, short-term rentals fall under Section 17.124.170 of the municipal code. An existing single-family dwelling in the R-1, C-3, C-4 or I-P zone may be rented short term only with a conditional use permit under Chapter 17.136, and the city asks applicants to talk through the proposal with a planner before they file. The approval belongs to the owner, not the land: after a sale, the new owner has six months to file a minor change application, and if none is filed or it isn't approved, the approval ends. The owner also registers the house with the city on a separate registration form, which carries its own fee (confirm the current amount with the planning office), and the city manager or a designee inspects the house every year, around the anniversary of the approval. A three-bedroom house needs two off-street parking spaces and one more for each bedroom beyond three. You must name a local representative, either a property management business or a person living inside the Brookings urban growth boundary, who can make or arrange repairs, settle disputes and end a stay if it comes to that, and that person's name and phone number go up inside the house and out to the owners of the neighboring properties. You also need scheduled garbage service and receptacles on site. The process is in active use: a 2026 request, CUP-1-26, sought a conditional use permit for a short-term rental on Beach Avenue in the R-1 zone. The section's history in the published code ends with Ordinance 22-O-802, and we found no later change to it, but ask the planning department whether anything has been amended since before you rely on these terms.
Brookings taxes the rent at 6 percent under its transient lodging tax, Chapter 3.10 of the municipal code, which counts a single-family house registered with the city as a short-term rental as transient lodging. Operators register with the city's tax administrator within 15 days of starting business, receive a certificate of authority that has to be displayed, and file and pay monthly, by the 15th of the month after the rent was collected, with the tax stated separately on every receipt. Rent after the first 30 consecutive days of a stay isn't taxed. A late payment adds a 10 percent penalty, another 15 percent if it's still unpaid 30 days later, and 1 percent interest a month, and the latest amendment in the chapter's history is Ordinance 26-O-818. Because Airbnb doesn't list Brookings among the local taxes it collects, plan to file the city tax yourself unless the city confirms in writing that a platform remits it for your listing.
Gold Beach handles short-term rentals through its business license code instead of a land use permit. Ordinance 676 moved them there, the city's briefing on the change said they were no longer a conditional use, and every rental now needs an STR business license endorsement, renewed each year. Under the city fee schedule reviewed and adopted on May 7, 2024 (Resolution R2324-06), that's the $100 basic business license plus $250 for the endorsement, which requires a planning inspection and lodging tax compliance reviews. Where the house sits decides your odds. The council's stated aim was to push rentals into the commercial 4-C zone, where there's no cap on endorsements, and out of the residential zones it wants for long-term housing; the 2024 schedule sets the residential total at 15, and when the cap was 21, for July 2021 through June 2022, every residential slot was taken and there was a waiting list. The application asks for a site plan with the parking, a floor plan showing the bedrooms, the smoke and carbon monoxide detectors, the fire extinguishers and the garbage bins, a copy of the listing from every site it appears on, a signed compliance declaration, and, if neither the owner nor the agent is local, a local representative whose address is within 30 minutes' travel of the house. Occupancy is two guests per bedroom plus up to four more, capped at 14 on the city's July 2021 application form; parking is one space per bedroom and never fewer than two; and the city's mandatory posting hangs inside by the entry door, or on its inside face, listing the registry number, the endorsement dates, the maximum occupancy, the parking map and the 24-hour contact. The Good Neighbor Guide every guest receives sets quiet time from 10 p.m. to 7 a.m., rules out prom groups, events and receptions, bans overnight street parking and boats or trailers on the street, and tells guests that neighbors have a 24-hour complaint line and that a police officer may be sent. At renewal you show that the house is actually being used as a rental, so endorsements aren't hoarded, along with proof of garbage service. Gold Beach adds a 7 percent lodging tax to each stay, and Airbnb gathers it for bookings up to 29 nights.
Outside the three city limits, Curry County requires a land use permit for every short-term rental, and its planning page says in capital letters that operating one without a permit is prohibited. The rules, Sections 4.300 to 4.350 of the county zoning ordinance, were added by Ordinance 22-04 on September 7, 2022. The planning director decides each application with public notice, and no permit is issued until the county building official or a designee has inspected the house. The county's application, revised in 2026, won't be accepted without the zoning designation, a site and parking plan, the deed, septic records where they apply, proof of liability insurance, a fire district sign-off, water and sanitary district signatures, a valid business license, the county's STR agreement and proof of lodging tax registration. Occupancy is two people per bedroom plus two, never more than 15. Parking is one space per bedroom plus one, each at least 9 by 18 feet and on the parcel, and garage spaces don't count. A contact person's name and active phone number must be posted where they can be seen from the front entrance, and that person has to reach the renter within an hour of a complaint. The safety list is specific: a fire extinguisher, smoke alarms in and outside every sleeping area, combination smoke and carbon monoxide alarms on each floor, GFCI protection near water, handrails and guardrails, an emergency escape opening in every sleeping area, and a locking cover or other barrier on any hot tub or pool. Inside the house you post the occupancy limit, the tsunami evacuation routes if the house is in a tsunami zone, and a boundary map that marks the neighbors' land 'NO TRESPASS'; quiet time runs from 10 p.m. to 7 a.m., and pets have to be secured. Permits are reviewed every two years and can transfer to a buyer who agrees in writing to comply, while three or more citations in a year can lead to revocation. One line on the 2026 application deserves a planner's answer before you buy rural land: citing Section 4.100(16), it says that if the dwelling is outside an urban growth boundary, neither the primary dwelling nor the accessory dwelling can be used as a short-term rental. Read all of this as orientation, not legal advice, and get the current requirements in writing from the city or county office that covers your parcel, from Oregon's revenue department and from your HOA, if there is one, before the listing goes live. Cavmir's part is the marketing; the permit, the inspection and the tax returns remain your responsibility and your local professionals'.