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Mammoth Lakes

California · United States
Restricted
Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: US

At a Glance — Mammoth Lakes Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredYes — a Business Tax Certificate (BTC) and a Certified Property Authorization (and/or TOT Certificate) are required before renting transiently.
Tax Rate13% TOT plus 1% TBID (14% total) on total gross rents including nonrefundable fees (e.g., cleaning, pet fees).
Night / Day CapNo annual day cap; even one night per year of transient rental triggers TOT/BTC obligations. Transient stay = less than 31 days.
Minimum StayTransient defined as less than 31 days; no separate minimum-stay rule sourced.
Permit FeeUnknown (Business Tax Certificate fee and certified-property fees apply; specific amounts not sourced).
PenaltiesTown monitors listing platforms and imposes fines for illegal/unpermitted nightly rentals; specific fine schedule Unknown.
Primary Residence RequiredNo (not specified).
Occupancy LimitUnknown (governed by zoning/building code; not specified in sources).
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Mammoth Lakes Airbnb & Vacation Rental Regulation Overview

Mammoth Lakes Short-Term Rental Regulations Overview

Short-term rentals in Mammoth Lakes, California are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — a Business Tax Certificate (BTC) and a Certified Property Authorization (and/or TOT Certificate) are required before renting transiently.. The associated permit fees are Unknown (Business Tax Certificate fee and certified-property fees apply; specific amounts not source.

Tax Requirements for Airbnb Hosts in Mammoth Lakes

Short-term rental operators in Mammoth Lakes should be aware of these tax obligations: 13% TOT plus 1% TBID (14% total) on total gross rents including nonrefundable fees (e.g., cleaning, pet fees).. Yes — operators must obtain a Business Tax Certificate and TOT/Certified Property authorization and remit TOT/TBID monthly..

Hosting Rules and Restrictions in Mammoth Lakes

Key operational rules for vacation rental hosts in Mammoth Lakes include: Primary residence requirement: No (not specified).. Rental day cap: No annual day cap; even one night per year of transient rental triggers TOT/BTC obligations. Transient stay = less than . Occupancy limit: Unknown (governed by zoning/building code; not specified in sources).. Minimum stay: Transient defined as less than 31 days; no separate minimum-stay rule sourced..

Zoning and Location Requirements in Mammoth Lakes

Zoning considerations for short-term rentals in Mammoth Lakes: Transient rentals limited to certain zones only — Commercial, Residential Multi-Family 2, Resort, and Specific Plan zones. Generally NOT permitted in Residential Single Family, Rural Residential, or R. Density rules: Unknown (controlled primarily through zoning eligibility rather than a numeric cap).. Insurance: Unknown (not specified in sources)..

Penalties for Non-Compliance in Mammoth Lakes

Hosts who fail to comply with Mammoth Lakes's short-term rental regulations may face enforcement action. Town monitors listing platforms and imposes fines for illegal/unpermitted nightly rentals; specific fine schedule Unknown..

Platform Obligations in Mammoth Lakes

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Mammoth Lakes: If a reservation company collects and remits TOT/TBID on its bookings, the owner only remits on directly-handled bookings; owner remains responsible for compliance..

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Yes — a Business Tax Certificate (BTC) and a Certified Property Authorization (and/or TOT Certificate) are required before renting transiently.
Tax Registration
Yes — operators must obtain a Business Tax Certificate and TOT/Certified Property authorization and remit TOT/TBID monthly.
Permit Fee
Unknown (Business Tax Certificate fee and certified-property fees apply; specific amounts not sourced).
Primary Residence Rule
No (not specified).
Night / Day Cap
No annual day cap; even one night per year of transient rental triggers TOT/BTC obligations. Transient stay = less than 31 days.
Occupancy Limit
Unknown (governed by zoning/building code; not specified in sources).
Tax Rate
13% TOT plus 1% TBID (14% total) on total gross rents including nonrefundable fees (e.g., cleaning, pet fees).
Zoning Restrictions
Transient rentals limited to certain zones only — Commercial, Residential Multi-Family 2, Resort, and Specific Plan zones. Generally NOT permitted in Residential Single Family, Rural Residential, or Residential Multi-Family 1 zones.
Minimum Stay
Transient defined as less than 31 days; no separate minimum-stay rule sourced.
Density Rules
Unknown (controlled primarily through zoning eligibility rather than a numeric cap).
Insurance Required
Unknown (not specified in sources).
Platform Obligations
If a reservation company collects and remits TOT/TBID on its bookings, the owner only remits on directly-handled bookings; owner remains responsible for compliance.
Compliance Notes
Renew BTC annually (calendar-year basis); TOT/TBID filed monthly (zero returns required). Use the Town's TOT Property Search Tool/Zoning Reference Guide to confirm an address is zoned for transient rentals. Illegal rental = renting in prohibited zones or without BTC/TOT certificate. Anonymous TOT complaint hotline (760) 965-3670.
Effective Date
Town of Mammoth Lakes Municipal Code §3.12.040 (TOT) and Title 5 Ch. 5.40; longstanding zoning restrictions (no single recent date sourced).
Key Notes
Single-family residential transient rentals have historically been prohibited in most residential zones; the Town has periodically studied expanding allowed areas but had not broadly legalized SFR transient rentals as of sources reviewed — verify current status.
Penalties
Town monitors listing platforms and imposes fines for illegal/unpermitted nightly rentals; specific fine schedule Unknown.
Additional Context
TOT accounts for ~60% of the Town's General Fund; payments processed via Xpressbillpay.com.
Sources
https://www.townofmammothlakes.ca.gov/503/Single-Family-Residential-Tr…
Town of Mammoth Lakes official site (townofmammothlakes.ca.gov /503, /201
Transient Rental FAQ)
destinationmammoth.com
mammothpropertymanagement.com.
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Frequently Asked Questions

Is Airbnb legal in Mammoth Lakes?

Airbnb and short-term rentals are legal in Mammoth Lakes but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Renew BTC annually (calendar-year basis); TOT/TBID filed monthly (zero returns required). Use the Town's TOT Property Search Tool/Zoning Reference Guide to confirm an address is zoned for transient re

Do you need a permit for Airbnb in Mammoth Lakes?

Yes. Mammoth Lakes requires the following for short-term rental operation: Yes — a Business Tax Certificate (BTC) and a Certified Property Authorization (and/or TOT Certificate) are required before renting transiently..

What taxes apply to short-term rentals in Mammoth Lakes?

Short-term rental hosts in Mammoth Lakes are subject to the following tax obligations: 13% TOT plus 1% TBID (14% total) on total gross rents including nonrefundable fees (e.g., cleaning, pet fees)..

What are the penalties for illegal Airbnb hosting in Mammoth Lakes?

Hosts who operate without proper permits in Mammoth Lakes may face enforcement. Town monitors listing platforms and imposes fines for illegal/unpermitted nightly rentals; specific fine schedule Unknown..

What are the key STR compliance requirements in Mammoth Lakes?

Single-family residential transient rentals have historically been prohibited in most residential zones; the Town has periodically studied expanding allowed areas but had not broadly legalized SFR transient rentals as of sources reviewed — verify current status.

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