Lake Tahoe (El Dorado County) Short-Term Rental Regulations

Last verified: 2026-06-18
TL;DR
Lake Tahoe (El Dorado County) requires Vacation Home Rental (VHR) Permit ($564) with no primary-residence requirement. Combined tax rate is 14%. No annual day limit.
⚠ Before you rely on the summary
The number of STR permits is capped. The permit pool may be full and new permits limited, waitlisted, or currently unavailable — new operators may not be able to obtain one. Confirm current availability (and the rules for your specific zone/permit type) before relying on the figures below.
Disclaimer
This information is provided for general informational purposes only and does not constitute legal, tax, or regulatory advice. Short-term rental regulations change frequently. Always verify current requirements with your local government before listing your property or making investment decisions.
Key Requirements at a Glance
Permit ✓ Required — Vacation Home Rental (VHR) Permit ($564)
Primary Residence Not required
Annual Day Limit No limit
Tax Rate 14%
Max Penalty $5,000 per violation + revocation risk
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Vacation Home Rental (VHR) Permit

FeeAmount
Initial cost$564
Renewal$282 / Annual

This permit type does not require primary residence. Zoning restriction: Capped at 900 VHR permits in the Lake Tahoe Basin portion of unincorporated El Dorado County, with a 500-foot anti-clustering buffer between permitted VHRs; permits are limited to the primary (larger) single-family home, one unit of a duplex, or a single condominium unit (not accessory/second dwelling units).

Application Process

Confirm the parcel is outside the 500-foot buffer and within the 900-permit Tahoe Basin cap (if not, join the waiting list with a $141 fee). Submit the VHR permit application online (HDL portal) with required attachments; pay the $564 application fee plus a $31 technology fee, convenience fee, and a fire inspection fee based on square footage. Missing items must be supplied within 30 days. Pass a fire and life safety / defensible space inspection by the local fire department within 60 days. The County issues the permit (valid one year) once the inspection passes, then the owner provides the permit to the Treasurer-Tax Collector to obtain a business license and set up the TOT account.

Tax Obligations

TaxRateAuthority
Transient Occupancy Tax (TOT) - base 10% El Dorado County (Code Title 3 Chapter 3.28)
Tahoe Area road maintenance TOT (Measure S) 4% El Dorado County (voter-approved Measure S)

Combined rate: 14% of gross rental income.

Collection: Operators register with the Treasurer-Tax Collector for a Transient Occupancy Registration Certificate and self-remit TOT. Returns and payments are filed online via the El Dorado County Treasurer-Tax Collector website, or by check mailed to the Tax Collector (Attention: T.O.T., 360 Fair Lane, Placerville). Airbnb collects 10% for unincorporated listings and 14% for Tahoe Area listings on the host's behalf.

Filing: Quarterly; returns due on or before the last day of the month following the close of each calendar quarter. A return must be filed even for periods with no qualified rents.

Rental Limits

Lake Tahoe (El Dorado County) does not impose an annual cap on the number of nights you can rent.

Occupancy & Density Limits

Two persons per permitted bedroom; children 6 years of age or older count toward the limit, children 5 and under are not counted. Occupancy may be lowered by the fire and life safety inspection and cannot be increased after the permit is issued.

Zoning & Restrictions

VHRs are capped at 900 permits in the Lake Tahoe Basin; no parcel may be permitted within 500 feet of another VHR-permitted parcel (anti-clustering buffer). Once the cap is reached or a site falls within a buffer, applicants join a waiting list and may apply only when an active permit lapses and the 500-foot buffer is cleared, with 90 days to complete the application.

Insurance & Safety

Insurance

Lake Tahoe (El Dorado County) does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Safety & Operating Requirements

Penalties for Non-Compliance

Platform Requirements

The HHR or VHR permit number and the transient occupancy tax certificate number, plus the number of bedrooms and maximum occupancy and the number of on-site parking spaces, must be included in every online advertisement or listing.

Compliance Checklist

Follow these steps to legally operate a short-term rental in Lake Tahoe (El Dorado County):

  1. Meet safety requirements. Fire and life safety / defensible space inspection by the local fire department required before permit issuance and every two years thereafter (inspection valid two years). Functional smoke alarms in each bedroom and on every level; functional carbon monoxide alarms outside each bedroom and on every level. Fire extinguisher type 2A 10BC or equivalent mounted at a readily available, visible location per floor. Defensible space must comply with the El Dorado County Hazardous Vegetation and Defensible Space Ordinance (Chapter 8.09). Outdoor burning limited to natural gas or propane; burning of solid fuel (wood, charcoal briquettes) prohibited, and no fires allowed on red flag days. Bear-proof garbage cans required for VHRs in the Lake Tahoe Unified, Tahoe Truckee Unified, and Silver Fork School Districts (Chapter 8.76). Minimum of two on-site parking spaces per rental, located on an impervious surface within the Tahoe Basin; driveway and front-door access must be cleared of snow at all times. County-issued exterior sign listing permit number, occupancy, and VHR hotline number, posted clear of snow and visible in winter.
  2. Apply for Vacation Home Rental (VHR) Permit. Submit application + $564 fee.
  3. Register for tax accounts. Set up lodging tax accounts with El Dorado County Treasurer-Tax Collector.
  4. Display your permit number. Include your permit/license number in all listings and advertisements.
  5. Collect and remit taxes. 14% on all bookings.
  6. Renew annually. $282 renewal fee.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Lake Tahoe (El Dorado County)?
Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Lake Tahoe (El Dorado County) requires a Vacation Home Rental (VHR) Permit.
How much does a short-term rental permit cost in Lake Tahoe (El Dorado County)?
A Vacation Home Rental (VHR) Permit in Lake Tahoe (El Dorado County) costs $564 per year. Renewal is $282 per year.
Does Lake Tahoe (El Dorado County) require a short-term rental to be your primary residence?
No. Lake Tahoe (El Dorado County) allows non-owner-occupied short-term rentals, so investment properties can qualify provided you hold the required permit.
How many days a year can you short-term rent in Lake Tahoe (El Dorado County)?
Lake Tahoe (El Dorado County) does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.
What taxes do you pay on a short-term rental in Lake Tahoe (El Dorado County)?
Short-term rental stays in Lake Tahoe (El Dorado County) are subject to a combined 14% in lodging taxes. This combines 10% Transient Occupancy Tax (TOT) - base + 4% Tahoe Area road maintenance TOT (Measure S). The host is responsible for collecting and remitting them.
What happens if you run a short-term rental without a permit in Lake Tahoe (El Dorado County)?
Operating without a permit can cost up to $5,000 per violation.

Official Sources

  1. Vacation Home Rentals Division | El Dorado County
  2. FAQ's - Vacation Home Rentals and Hosted Home Rentals (Revised 4/6/2026) | El Dorado County
  3. Ordinance No. 5209 - El Dorado County Code Chapter 5.56 Vacation Home Rentals
  4. Transient Occupancy Tax Frequently Asked Questions (TOT-100) | El Dorado County Treasurer-Tax Collector
  5. Discretionary Transient Occupancy Tax (FY 2024-25 Budget) | El Dorado County Chief Administrative Office