Clorox wipe (7 cents per sheet) to disinfect. A toilet seat should last unless someone abuses it. If it is cracked or broken, replace it. Otherwise, you're just filling up land fills.
I don't buy the el-cheapo plastic ones from Wal-Mart. Spend $20 and it should NEVER break under normal usage. By way of comparison, the toilets in my house were new 15 years ago. All 3 seats still in perfect working order and look new.
Just because a tenant can destroy it doesn't make it normal wear and tear. Follow that logic and you're replacing a lot of stuff that is really damage. I charge for broken/damage on a $3 mini-blind, so why not a toilet seat?
Btw, I bill at material cost x 2 (for the hassle of going to buy it) rounded up to the next whole dollar, and a minimum of $10 per item installed or $25 per half hour of labor whichever is greater, except incandescent light bulbs that are $1 each. So replacing 1 mini-blind is $16.
Tenant receive a copy of my move-out inspection list, so they know what needs to be replaced and how much it will cost them if they fail to do so. They have the option to do it inexpensively, or leave it to me to hassle with and pay too much.
Ever allow a rental car agency to fill up your gas tank, especially the ones by the airports? Gasp!
With respect to my fellows Mr. LL posters, I don't consider this "small stuff". Professional property managers make their money off of maintenance, not the portion of rent they get. That means we need to be charging for stuff and charging market rates. If you hired a Pro to manage your property, are you cool with them billing YOU $40 to replace a toilet seat, because a real Pro will do exactly that! Time to ask yourself: is this a business or a tenant-charity event? This is the stuff that sets the Pros apart from the mom 'n pop amateurs. I learned this from a buddy who with his wife professionally manage upwards of 300 units in Branson, MO. --173.16.xxx.xxx