Assessments & Audits
A tax assessment is an estimate of past due taxes for a period of three years (unless otherwise noted). California state statutes
allow for tax assessments and audits of up to a period of four years; however, currently the Town only assesses properties back three years (CA Revenue & Taxation Code § 19057). If you rented your property transiently without remitting TOT
, you will receive a tax assessment, whether or not your property is zoned for transient rentals. A tax assessment may also be issued as a result of a TOT audit.
If you think that you owe TOT for legal or illegal rentals, and would like to avoid an assessment, please download the TOT Return
and remit your taxes by making a check out to the Town of Mammoth Lakes, P.O. Box 1609, Mammoth Lakes, CA 93546.
Sample Tax Assessment
An operator averaging approximately $3,000 per month in TOT revenue for the legal 3-year period potentially faces the following level of assessment for operating illegally:
For more information, including how to appeal an assessment, please see the Audit & Assessment Frequently Asked Questions
A TOT audit is an official examination and verification of financial accounts and records related to TOT returns for a period of three years (unless otherwise noted). For large transient facility operators, an audit will take place on-site, at the place of business. For smaller operators, the Town will request that copies of records be mailed, faxed, or emailed into the Town offices so that staff can conduct the audit in-house. Audits may take two to five days to complete and may result in an assessment of owed tax, penalties, and interest or a refund to the operator due to overpayment.
For specific information regarding the audit process, please see the Town of Mammoth Lakes TOT Audit Procedures Manual.
TOT Taxable Items List
Revenue & TOT Calculator