Mammoth Lakes Short-Term Rental Regulations
| Permit | ✓ Required — Business Tax Certificate + Certified Property Authorization (Transient Occupancy Registration Certificate) (Contact city) |
| Primary Residence | Not required |
| Annual Day Limit | No limit |
| Tax Rate | 15% |
| Max Penalty | $5,000 per violation |
| Insurance | Not required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
Business Tax Certificate + Certified Property Authorization (Transient Occupancy Registration Certificate)
| Fee | Amount |
|---|---|
| Initial cost | Contact city |
| Renewal | $250 / Annual |
This permit type does not require primary residence. Zoning restriction: Allowed in Commercial, Residential Multi-Family 2 (RMF-2), Resort, and Specific Plan zones. Prohibited in RSF, RR, and RMF-1 zones per Measure Z (2015).
Application Process
Obtain business tax certificate and certified property authorization from Town; inspection by qualified third-party inspector required prior to commencement; inspection must be completed within 2 months of application
Tax Obligations
| Tax | Rate | Authority |
|---|---|---|
| Transient Occupancy Tax (TOT) | 15% | Town of Mammoth Lakes |
Combined rate: 15% of gross rental income.
Collection: Self-remit: operator collects TOT from guests and remits to the Town of Mammoth Lakes monthly
Filing: Monthly returns required; filed online or via paper form with Town of Mammoth Lakes
Rental Limits
Mammoth Lakes does not impose an annual cap on the number of nights you can rent.
Occupancy & Density Limits
Two persons per bedroom plus two; maximum 10 persons unless approved by Town Tax Collector
Zoning & Restrictions
Business Tax Certificate + Certified Property Authorization (Transient Occupancy Registration Certificate): Allowed in Commercial, Residential Multi-Family 2 (RMF-2), Resort, and Specific Plan zones. Prohibited in RSF, RR, and RMF-1 zones per Measure Z (2015).
Insurance & Safety
Safety & Operating Requirements
- Third-party inspection required before new rental commencement
- Re-inspection every four years
- Must post evacuation plan showing exit routes and fire extinguisher locations
- Bear-resistant trash containers required
- Local 24-hour emergency contact required (within 60 miles)
- Must comply with California Building Code and California Residential Code
Penalties for Non-Compliance
Maximum penalty: $5,000 per violation.
Platform Requirements
Hosts must include certified property authorization number in all advertisements including web advertising
Compliance Checklist
Follow these steps to legally operate a short-term rental in Mammoth Lakes:
- Meet safety requirements. Third-party inspection required before new rental commencement. Re-inspection every four years. Must post evacuation plan showing exit routes and fire extinguisher locations. Bear-resistant trash containers required. Local 24-hour emergency contact required (within 60 miles). Must comply with California Building Code and California Residential Code.
- Apply for Business Tax Certificate + Certified Property Authorization (Transient Occupancy Registration Certificate). Submit application. Contact city for fee details.
- Register for tax accounts. Set up lodging tax accounts with Town of Mammoth Lakes Finance Department.
- Collect and remit taxes. 15% on all bookings.
- Renew annually. $250 renewal fee.