Short-term rentals in Mammoth Lakes are permitted but heavily restricted by zoning. A Business Tax Certificate is required, and operators must adhere to strict rules regarding occupancy, parking, and safety. While platforms like Airbnb remit the 14% Transient Occupancy Tax, hosts are still required to file quarterly tax returns.
To host an Airbnb in Mammoth Lakes, you first must confirm your property is in an eligible zone, as most residential areas are prohibited. You'll need to get an annual Business Tax Certificate for $150 from the Town. A key requirement is that even if Airbnb collects and pays the 14% lodging tax for you, you are still legally required to file a quarterly tax report with the Town. Be sure to display your permit number on your listing and follow the strict '2 guests per bedroom plus 2' occupancy limit to avoid fines and a potential one-year ban under the 'Three-Strikes' rule.
Permit Required
Yes
Night Limit
None
Primary Residence
Not Required
Total Tax Rate
14.0%
Disclaimer
This information is for general guidance only and should not be considered legal advice. Regulations change frequently. Always verify current requirements with local government authorities before operating a short-term rental.
Learn more about STR regulations and hosting tips.
Regulations Videos
Permit Fee
$150
Processing Time
1-2 weeks
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