Mammoth Lakes Short-Term Rental Regulations

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Permit & Licensing

Business Tax Certificate + Certified Property Authorization (Transient Occupancy Registration Certificate)

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

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

Insurance

Mammoth Lakes 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

• 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

• 30-day notice period to resolve violations before penalty
• Fine issued if violations not corrected within 30 days
• Suspension of certified property authorization if not corrected within 45 days
• $500 for operating without valid business tax certificate (first violation)
• $1,500 for first violation
• $3,000 for second violation within one year
• $5,000 for each additional violation within one year of first

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:

1. 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.
2. Apply for Business Tax Certificate + Certified Property Authorization… Submit application. Contact city for fee details.
3. Register for tax accounts. Set up lodging tax accounts with Town of Mammoth Lakes Finance Department.
4. Collect and remit taxes. 15% on all bookings.
5. Renew annually. $250 renewal fee.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Mammoth Lakes?

Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Mammoth Lakes requires a Business Tax Certificate + Certified Property Authorization.

Does Mammoth Lakes require a short-term rental to be your primary residence?

No. Mammoth Lakes 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 Mammoth Lakes?

Mammoth Lakes 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 Mammoth Lakes?

Short-term rental stays in Mammoth Lakes are subject to a 15% Transient Occupancy Tax (TOT). Hosts are legally responsible; many booking platforms collect and remit it automatically on the host's behalf.

What are the penalties for short-term rental violations in Mammoth Lakes?

Penalties run up to $5,000 (see the Penalties section for the full schedule).