Owners of vacation home rentals (which include homes, townhouses and condominiums that are rented for a period of 30 consecutive days or less) are required to apply for a Vacation Home Rental Permit (see Forms page). This application also serves as registration to collect the Transient Occupancy Tax and South Lake Tahoe Tourism Improvement District Tax.

The Transient Occupancy Tax (TOT) is a ten percent (10%) tax that is applied to the rent and paid by the guest. The SLTTID tax went into effect November 1, 2006. This tax is a three dollars ($3.00) per night tax that is applied only to those vacation home rentals that are agent-managed. The SLTTID tax will be paid by the agents. Home owners are not responsible for collecting or paying this tax if the property is owner-managed. On a monthly basis, tax reporting forms are sent out to all vacation home rental agencies to report tax collected for the month. Vacation home rental owners receive the tax reporting forms quarterly (in March, June, September, and December). The tax is then remitted to the City.

The Vacation Home Rental Ordinance went into effect February 21, 2003, and requires owners to obtain a permit to operate their vacation home rental and to be aware of their responsibility for their renters’ behavior. The City has received numerous complaints regarding noise, trash, parking, and other nuisances from citizens in the vicinity of vacation rentals, and this Ordinance is designed to lessen the impact of vacation renters on their neighbors.

View Vacation Home Rentals Ordinance in the City Code

The City Revenue officer must be notified when a vacation home is sold; the permit and TOT certificate are not transferable.

If you have complaints regarding any Vacation Home Rental property please email us at vhrcomplaints@cityofslt.us.