That with respect to Report EC2024-1305, the following Motion Arising be adopted: In exploring a subclass for short-term rentals located in non-primary residences as outlined in Attachment 3, Council directs Administration to investigate the feasibility of applying the same tax rate that is applied to non-residential property for a short-term rental subclass and return to Council by Q2 2025 with a report outlining the legislative and technical requirements.
Council approved a set of short-term rental policy tools and gave three readings to change the Business Licence Bylaw so the city can license, set rules for, and enforce short-term rentals in Calgary. Council also asked staff to study whether short-term rentals in homes that are not the owner’s primary residence should be taxed like non-residential properties, and to report back by Q2 2025.
The bylaw changes set new licensing, rules and enforcement for short-term rental hosts in Calgary, which affects how properties can be rented short-term and host compliance requirements. Separately, the tax study is an exploratory step to assess creating a tax subclass for non-primary short-term rentals and any change would require a later Council decision.