Executive Overview

Short-term rentals (STRs) are explicitly allowed in the Town of Lincoln, Ontario, under the regulatory framework established by By-law No. 2024-61. The town defines and licenses two primary accommodation types:

1. Short-Term Accommodation (STA): Any dwelling unit or accessory structure rented for a maximum of 28 consecutive days. This includes Residential Short Term Accommodations, Commercial Vacation Dwelling Units, and Rural Tourist Accommodations. It explicitly does not include Bed & Breakfast establishments.
2. Bed & Breakfast (B&B) Establishment: A single detached dwelling that is the owner's principal residence and provides sleeping accommodation and may include breakfast. It is distinct from a commercial hotel/motel or an STA.

The by-law's primary goals are to protect public health and safety, minimize negative impacts on neighborhoods, and preserve the residential character of the town. Enforcement of the by-law will begin on March 25, 2025.

How to Start a Short-Term Rental Business in Lincoln, Ontario

The process involves two parallel steps: obtaining a municipal license for your operation and registering for a provincial tax.

Step 1: Obtain a Town of Lincoln STA/B&B License

The licensing process is managed through the Economic Development department. Applicants must complete a three-step process:

1. Complete the Online Application Form: Submit the official STA and B&B License Application. This is the foundational step to initiate the licensing procedure.

2. Pay the Application Fee: The application fee is paid after submitting the form by emailing accommodationlicensing@lincoln.ca. The fee schedule is as follows:

   • 1-year license: $550
   • 2-year license: $650
   • Renewal application (if all information remains the same): $150

3. Comply with Municipal Accommodation Tax (MAT) Requirements: Effective July 1st, 2024, Lincoln requires a 4% MAT on all continuous stays of 29 nights or less for STAs, B&Bs, and campgrounds. You must register for this tax separate from the municipal license. More details are available on the Municipal Accommodation Tax page.

Step 2: Ensure Provincial Tax Compliance

• Transient Occupancy Tax (TOT): This is a provincial (Ontario) requirement. While not detailed in the provided content for Lincoln, Ontario, the content for Placer County, California, incorrectly included in the user's query, references a TOT certificate. This is not applicable to Lincoln, Ontario. Ontario does not have a separate "Transient Occupancy Tax" at the provincial level; the analogous tax is the Municipal Accommodation Tax (MAT) handled by the municipality.

Required Documents, Permits, Licenses, and Guidelines

To complete the STA/B&B license application, the following documentation is mandatory. Operators are strongly advised to use the official Application Documentation Checklist as a guide.

• Proof of Ownership: Documents verifying legal ownership of the property.
• Proof of Identity: A government-issued ID if the applicant is an individual.
• Proof of Incorporation: Corporate registration documents if the applicant is a corporation.
• Owner Authorization Form: Required if the applicant is acting as an agent for the property owner. The official form is provided here.
• Responsible Person Form: Designates a person responsible for the operation of the STA/B&B. The official form is provided here.
• Site Sketch: A simple hand-drawn or digital sketch showing the layout of the property, including entry/exit points, parking, and any outdoor amenities. A sample is available here.
• Fire Safety Plan: A documented plan outlining emergency procedures. A template is available here. If the STA/B&B is intended to host more than four guests, a more detailed fire safety plan must be submitted, using the template provided here.
• Proof of $2M Liability Insurance: A certificate of insurance with a minimum $2 million in liability coverage.
• Niagara Escarpment Commission Approval (if applicable): Properties within the Niagara Escarpment Development Control Area require approval from the Niagara Escarpment Commission.

Specific Regulations for Short-Term Rentals

The framework is governed by the Town of Lincoln's municipal by-law, with the Municipal Accommodation Tax as an additional fiscal requirement.

Municipal By-Law (By-law No. 2024-61) Key Regulations:

• Maximum Stay: A Short-Term Accommodation (STA) is defined by a maximum stay of 28 consecutive days.
• Definitions: The by-law clearly distinguishes between a commercial STA and a resident-run B&B, each with distinct licensing criteria. It explicitly excludes hotels, motels, boarding houses, etc.
• Inspection Authority: The by-law provides the town with the authority to inspect properties to ensure compliance with health, safety, and neighborhood impact standards.
• Enforcement Start Date: As explicitly stated, enforcement begins on March 25, 2025.

Municipal Accommodation Tax (MAT):

• Tax Rate: A mandatory 4% tax is applied to the price of all accommodations for stays of 29 nights or less.
• Applicability: This tax applies to all STAs, B&Bs, and campgrounds/RV parks when used for short-term rentals. It is a separate registration from the municipal STA/B&B license.

Contact Information for Local Authority

The primary authority for STR licensing in Lincoln is the Economic Development Department.

• Email: accommodationlicensing@lincoln.ca
• Phone: 905-563-2799
• Physical Address: 4800 South Service Rd, Beamsville, ON L3J 1L3

For general inquiries, the main contact is:

• Email: info@lincoln.ca
• Phone: 905-563-2799
• Hours: Monday to Friday, 8:30 AM to 4:30 PM

Links to Source Pages

• Main STA & B&B Licensing Page: www.lincoln.ca/STA
• Combined STA & MAT Information Page: www.lincoln.ca/STAMAT
• Online STA & B&B License Application: www.lincoln.ca/form/short-term-accommodation-license
• Application Documentation Checklist (PDF): www.lincoln.ca/sites/default/files/2024-12/Short%20Term%20Accommodation%20Documentation%20Checklist.pdf
• Municipal Accommodation Tax (MAT) Page: www.lincoln.ca/MAT
• By-law No. 2024-61 (PDF): www.lincoln.ca/sites/default/files/2025-02/2024-61%20A%20By-law%20to%20license%20regulate%20and%20inspect%20short%20term%20accommodations%20and%20bed%20and%20breakfast%20establishments%20in%20the%20Town%20of%20Lincoln.pdf
• Notice of Passing of By-law (PDF): www.lincoln.ca/sites/default/files/2024-09/2024%2009%2025%20Notice%20of%20Passing%20-%20ZBA.pdf

Important Note: The user's query mentioned "Lincoln, CA" and included a URL for Placer County, California. This guide is based solely on the content provided for the Town of Lincoln, Ontario, Canada. The regulations, procedures, and contacts are specific to that municipality and are not applicable to Lincoln, California.