Lincoln City, Oregon has 335 homes with Vacation Rental Dwelling (VRD) licenses. There are 327 different owners. 91% of these owners live in Oregon, Washington, and California. In 2009, Lincoln City collected $45,657,304 in transit room tax of which 14% came from VRDs. The percentage of transit room tax from VRDs has gone up in each of the last three years from 10% in 2007, 12% in 2008, to 14% in 2009. The percentage of tax coming from hotels, motels, and B&Bs, has seen a commensurate drop. I think it is just part of the economic downturn and hotel/motel occupancy will increase as the economy gets better. The newly elected city council is interested in eliminating VRDs in residential zones (R-1). 63% of vacation homes are located in residential zones. That is one of the reasons for all VRD owners to support the Lincoln City Vacation Home Association because many vacation home owners are not full time residents of Lincoln City. Only 25 VRD owners receive mail at an address in Lincoln City.