Residential Rental

Owners of residential real property located within the Auburn city limits, who lease the property, whether directly or through an agent, are required to purchase a business license. A residential/commercial rental business license registration form, which includes a listing of each property offered for rent or lease should be completed and submitted to the Revenue Office. The first year license fee is $105 and each subsequent year the license fee is calculated as 1.5% of the gross rental receipts from the previous calendar year. If residential property is offered for short-term rental (less than 180 continuous days), a general business license is required and lodging tax would be required.