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Transient Occupancy Tax Information
Thank you for visiting the Town's Transient Occupancy Tax (TOT) webpage.  TOT is an essential component of the Town's funding mechanisms and makes up approximately 60% of the General Fund, providing for services such as snow removal, recreational programming, and road maintenance. The Town of Mammoth Lakes is responsible for the collection of transient occupancy taxes and has established a staff team dedicated to providing effective TOT enforcement and revenue collection services. 

This page provides resources and information to help you understand the Town's TOT requirements and how to meet them.  It includes information about zoning and finance regulations and provides links to important forms. 

For additional questions or concerns, please contact the appropriate staff member listed below:
  •  If your Business Tax Certificate falls between 0001-5999, please contact your Revenue Specialist, Eric Bertovich, at (760) 965-3660 x3667, at or by email at
  •  All new applicants and Business Tax Certificates from 6000 and up, please contact your Revenue Specialist, Amanda Pelham, at (760) 965-3660 x3665
     or by email at
  •  If your questions are regarding TOT enforcement or if you need to speak with a staff member to report illegal rental activity, please contact Revenue Accountant, Danny Earls, at (760) 965-3660 x3666 or by email at  
  •  To report illegal rental activity anonymously, you may leave a message on the TOT Hotline at (760) 965-3670.
Town office hours are from Monday to Thursday, 8:00 am - 12:00 pm and 1:00 pm - 5:00 pm. Friday hours are available by appointment.

What is Transient Occupancy Tax?

Transient Occupancy Tax, or TOT, is a 13% tax that is charged "for the privilege of occupancy of any transient occupancy facility" (Town of Mammoth Lakes Municipal Code § 3.12.040). The tax is required to be paid by the guest to the operator of the transient facility at the time that the rent is paid. It is the operator's responsibility to remit the TOT to the Town.

In addition to the rent paid for each night of a transient stay (less than 31 days) other fees are also subject to TOT. Any required fee that a guest must pay in order to stay at a transient facility is taxable. This includes but is not limited to:
Pet fees
  • Rent
  • Pet fees
  • Resort fees
  • Linen fees                                   
  • Cleaning fees
  • Extra person fees
  • "No Show" forfeited deposits
  • "Late Check-Out" fees

For a more detailed list of taxable items please see the Taxable Items List, or if you have specific questions about what items are subject to TOT, please don't hesitate to contact Town staff.

What is illegal rental activity?
Illegal rental activity is any rental activity that is not consistent with the Town's Zoning or Transient Occupancy Tax Ordinances. This includes transient rental of units located in zones that prohibit transient rentals. It also includes transient rentals in permitted zones when a Business Tax Certificate and/or Transient Occupancy Tax Certificate is not obtained first and/or TOT is not being remitted to the Town. Check out the Town Zoning Map, the Zoning Compliance Guide, or the interactive, online TOT Property Search Tool to find out if an address, APN, or complex is zoned for transient rentals.

Report Illegal Activity
You can anonymously report illegal rental activity by leaving a message on the TOT Hotline at (760) 965-3670 or by filling out this online Anonymous TOT Complaint Form. To speak with a live staff member, please contact Revenue Accountant, Danny Earls at (760) 965-3660 x3666. Staff investigates all tips and complaints.

Additional Information
Town staff has compiled a list of resources to help the public comply with the Transient Occupancy Tax and Zoning Ordinances. For more specific information regarding TOT, please read our TOT Frequently Asked Questions resource, or click on one of the links below.

You can also receive TOT updates via email by signing up for the Town e-News newsletter or by following the Town of Mammoth Lakes on Facebook and Twitter



Thank you in advance for your compliance and understanding!

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Location: 437 Old Mammoth Rd, Suite R, Mammoth Lakes, CA 93546   •   Mailing Address: PO Box 1609, Mammoth Lakes, CA 93546   •   Phone: 760-965-3600   •   Fax: 760-934-7493