NOTES:

"Taxes and Fees

• Short-term rentals are considered a type of home occupation. Registration and payment of the City business tax are required for businesses operating in the City of Milwaukie, including shortterm rentals.
  
• The business tax is $130 plus $9 per each full-time employee including the owner. Registration is effective January 1 through December 31 and must be renewed annually.
  
• In addition, a $155.32 fee is charged for a permit that includes an inspection by the Building Official to ensure that the property meets fire and life safety standards. This fee is processed as a building permit even though building and construction is not necessarily required."

via City of Milwaukie STR PDF (see links below)