After receiving comments from the public, the Salem City Council approved changes to the Salem Revised Code (SRC) to allow short-term rentals and accessory short-term rentals in a variety of different zones. These changes, effective July 12, 2017, require that those currently renting, or looking to rent, their home must apply for a license with the City of Salem Planning Division and renew the license each year by December 31.
Just like hotels and lodging websites such as Expedia and Priceline, short-term and accessory short-term rental hosts and hosting platforms are required to register with the City of Salem Finance Division in order to report and pay Transient Occupancy Tax (TOT) to the City on a monthly basis. City code requires the operator who facilitates the reservation and collects the payment to pay the tax. While this normally means that the hosting platform (such as Airbnb) is responsible for reporting and paying the tax, it does not relieve individual hosts from their responsibility. Please contact your hosting platform to confirm their compliance with the requirements in Salem Revised Code Chapter 37.
Operators and hosting platforms who don't register and abide by code requirements will be subject to fines and penalties.