Did you know you that all transient rental units, 30 nights or less, within the Town must be permitted and registered?
- The Town requires a business tax certificate, a transient occupancy tax (TOT) certificate, and a transient rental inspection in advance of conducting transient rentals for any unit in Mammoth Lakes.
- Only certain areas within the Town are zoned for transient rentals. To find out if transient rentals are permitted at your property, you can view the Town’s Parcel Viewer.
- Permitted transient rentals are required to report revenues, remit TOT and Tourism Business Improvement District (TBID) to the Town on a monthly basis.
- TOT makes up a significant portion of the Town’s general fund that contributes to snow removal, road maintenance, community housing, parks and recreation programs, as well as other public services.
- The Town has a team dedicated to the enforcement of illegal rentals, TOT collection and partners with a new online compliance verification platform called Rentalscape. For Fiscal Year 2020-21, the Town collected $403,771 in unremitted taxes, penalties and interest and issued 213 citations for illegal rentals.
Contact info: You can anonymously report illegal rental activity by leaving a message on the TOT Hotline at (760) 965-3670 or by sending an email to the anonymous TOT compliance email firstname.lastname@example.org.
Contact the Town's Finance Department for assistance registering your property or for general questions about transient rentals in Mammoth Lakes at (760) 965-3660.