South Lake Tahoe Short-Term Rental Regulations
| Permit | ✓ Required — Vacation Home Rental (VHR) Permit ($548) — See below for other permit types |
| Primary Residence | Varies by permit type |
| Annual Day Limit | No limit |
| Tax Rate | 12% + $5.50/night |
| Max Penalty | $5,000 per violation |
| Insurance | Not required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
- Vacation Home Rental (VHR) Permit — You don't live at the property ($548)
- Hosted Rental Permit — You live in the property and rent part or all of it ($281)
Vacation Home Rental (VHR) Permit
| Fee | Amount |
|---|---|
| Initial cost | $548 |
| Renewal | $548 + $200–$3,485 annual fee / Annual |
This permit type does not require primary residence.
Hosted Rental Permit
| Fee | Amount |
|---|---|
| Initial cost | $281 |
| Renewal | $281 / Annual |
The property must be your primary residence. This means investment properties are not eligible for this permit type.
Application Process
Online application at southlaketahoe.hdlgov.com; on-site inspection required; annual renewal with no reminder notices
Note: Document requirements vary by permit type. See individual permit sections above for eligibility details.
Tax Obligations
| Tax | Rate | Authority |
|---|---|---|
| Transient Occupancy Tax (TOT) | 12% | City of South Lake Tahoe |
| Tourism Improvement District (TID) Fee | $5.50 per night | City of South Lake Tahoe |
Combined rate: 12% + $5.50/night of gross rental income.
Collection: Self-remit; operators collect and remit TOT directly to city
Filing: Quarterly, by the 15th of the month
Rental Limits
South Lake Tahoe does not impose an annual cap on the number of nights you can rent.
Occupancy & Density Limits
2 per bedroom in residential zones; higher limits in Tourist Core (2 per bedroom + 2 additional)
Zoning & Restrictions
Allowed citywide with permit; residential zones capped at 900 permits; multifamily prohibited unless grandfathered
Insurance & Safety
Safety & Operating Requirements
- On-site inspection required before permit issuance
- Exterior sign (max 12x12 inches) with permit number
- Interior sign required
- Emergency exit signs required
- Bear-resistant waste containers required
- Indoor noise monitoring devices (outside Tourist Core, residential)
- Outdoor video monitoring devices (outside Tourist Core, residential)
Penalties for Non-Compliance
Maximum penalty: $5,000 per violation.
Platform Requirements
- Platforms must include VHR permit number in listings
- Residential area listings must include 'family friendly' language (effective April 23, 2026)
Compliance Checklist
Follow these steps to legally operate a short-term rental in South Lake Tahoe:
- Determine your permit type. South Lake Tahoe has 2 permit types. Identify which applies to your property (Vacation Home Rental (VHR) Permit, Hosted Rental Permit).
- Meet safety requirements. On-site inspection required before permit issuance. Exterior sign (max 12x12 inches) with permit number. Interior sign required. Emergency exit signs required. Bear-resistant waste containers required. Indoor noise monitoring devices (outside Tourist Core, residential). Outdoor video monitoring devices (outside Tourist Core, residential).
- Apply for your STR permit. Submit application + $548 fee. See permit types above to determine which applies.
- Register for tax accounts. Set up lodging tax accounts with City of South Lake Tahoe Finance Department.
- Display your permit number. Include your permit/license number in all listings and advertisements.
- Collect and remit taxes. 12% + $5.50/night on all bookings.
- Renew annually. Renewal fees vary by permit type ($548 + $200–$3,485 annual fee / $281). See permit types above.