There are two types of vacation rentals on the Oregon Coast. Many vacation rentals were built originally as private homes and have been turned into rentals. Others have been built specifically for that purpose. Most of them are right on the Pacific Ocean or are close, since oceanfront lodging is what most people want when they look for a vacation rental. Vacation rentals are now considered "transient lodging" by the state of Oregon, and vacationers pay the same 1 percent statewide room tax as do those staying in motels and hotels.