These are City rules and do not establish the requirements for an address in unincorporated El Dorado County. Within the City, a VHR permit is required to operate, facilitate, advertise, or list an entire dwelling for fewer than 30 consecutive days. No more than one VHR may operate on a parcel. Residential areas are subject to the 900-permit cap and waitlist; other areas are uncapped. Attached condominiums may qualify unless HOA rules prohibit STRs, but other multifamily dwelling units remain ineligible; timeshares are outside the VHR program. Residential-area occupancy is the lower of four persons per designated paved parking space or the bedroom table (studio/1BR 2, 2BR 4, 3BR 6, 4BR 8, 5BR 10). Outside residential areas, the bedroom table runs from 4 for a studio to 14 for 5BR; up to five children age 13 or under do not count, or two in studios. Because limits vary by property, max_guests is null. A Hosted Rental is a compensated stay of 30 or fewer days while the qualifying homeowner or tenant lives on-site and stays overnight in the same dwelling. A tenant needs the owner's permission and a lease term of at least two years or proof of consecutive leases totaling at least two years; multifamily units, attached or detached ADUs, and timeshares do not qualify. Hosted permits are capped at 200 citywide and cannot transfer between people or dwellings. Hosted occupancy is two guests per hosted bedroom, no more than six, excluding children five and under. VHRs do not have the hosted category's principal-residence condition, so no single primary-residence value covers both. A 30-day stay falls outside the whole-home VHR definition but remains within the hosted definition and general transient-tax definition, subject to documented tax exemptions. No universal stay exemption is stated. VHR occupancy counts everyone present, not only overnight guests, excluding service providers. The parking-based occupancy limit also applies outside residential areas, except qualifying common-interest developments whose boards have adopted VHR parking rules. The child exclusions apply in both geographic categories. Voluntarily reducing occupancy to lower fees is prohibited. Permits cannot move to another dwelling or new owner, except qualifying existing co-owners and a family trust with an owner as trustee for estate planning; ownership changes require a new application. Residential-area exclusions are defined by §3.50.370 and the City's zoning map, not merely an address's general residential appearance. The City's ADU FAQ prohibits renting an ADU for 30 days or less. Applicants must declare that applicable covenants and restrictions permit the VHR. The actual availability of a hosted permit must be confirmed with the City.
Permits and requirements
Vacation Home Rental permit — Tourist Core fee schedule$565 application; annual fee $200 (4 or fewer occupants), $350 (5-8), $650 (9-12), or $850 (13+)
City of South Lake Tahoe Police Department, Community Services Division
Renewal: Expires one year after issuance; apply before expiration. The program page directs renewal within the preceding 30 days; a timely application preserves the permit pending a decision.
Required to operate or advertise a whole-dwelling rental under 30 days. Other zones, including Tourist Core, commercial, and recreation areas, are not subject to the 900 residential-zone cap. The fee schedule labels this lower annual tier Tourist Core, while the program webpage applies it to all areas outside residential zones. Confirm which tier applies to a commercial or recreation parcel outside the Tourist Core.
Vacation Home Rental permit — non-Tourist Core fee schedule$565 application; annual fee $670 (4 or fewer occupants), $1,340 (5-8), $2,680 (9-12), or $3,485 (13+)
City of South Lake Tahoe Police Department, Community Services Division
Renewal: Expires one year after issuance; apply before expiration. The program page directs renewal within the preceding 30 days; a timely application preserves the permit pending a decision.
Subject to a 900-permit cap. Since August 21, 2026, new applications are waitlisted and are not reviewed until space becomes available; the City provides no ETA. The adopted fee schedule labels this annual tier non-Tourist Core, while the program webpage labels it residential. The cap's geography and the fee category should be confirmed separately.
Renewal: Initial permit only; Ordinance 2026-1203 does not require a recurring inspection at annual renewal
Ordinance 2026-1203 requires an initial City inspection for a VHR in a residential area, including compliance with fire and defensible-space standards, before permit issuance. The City's program page retains contradictory older wording saying properties outside the Tourist Core require inspection; the enacted ordinance controls this record. The ordinance provides 30 days to cure an incomplete application after notice, reasonable efforts to schedule inspection within 14 days after completeness, and 45 days after inspection for required improvements; failure to cure can withdraw the application. Its deadlines conflict with the webpage's statement that there is no inspection-completion deadline. No more than 150 VHR permits may issue per month.
Hosted Rental permit$297 initial permit and $297 annual renewal
City of South Lake Tahoe
Renewal: Valid for one year; submit renewal before expiration. A timely application keeps the permit in effect pending approval or denial. The City does not provide expiration reminders.
Separate permit for a hosted stay in which a qualifying homeowner or long-term tenant lives and stays overnight in the same dwelling during the guest stay. The older program-page display of $281 is superseded by the 2025/2026 Master Fee Schedule adopted May 5, 2026. The homeowner must claim the dwelling as a principal residence; a personal/family trust consisting only of natural persons may qualify, but business entities do not. Owner applicants provide the specified homeowner tax-exemption evidence or notarized principal-residence affidavit; tenants provide lease evidence and the affidavit. Section 6.55.295 caps active hosted permits at 200, makes them nontransferable, and requires the building/fire self-inspection checklist and bedrooms meeting building-code standards.
City of South Lake Tahoe Revenue Services Division
Renewal: Owners report quarterly; hotels, motels and VHR agencies report monthly. Taxes and applicable fees are due by the 15th of the next month.
Register with the tax collector within 30 days of commencing lodging operations and obtain and conspicuously post the required business and professions tax certificate; rental agents register within 30 days of first acting as agents. Report room nights with VHR returns. The next-business-day rule applies to weekend or City holiday due dates; postmarks do not establish timely receipt. Returns and payment are due on cessation of business. Preserve tax records for at least three years and produce them within 10 working days of written notice, a separate deadline from VHR guest records. Exemptions require the applicable agreement or City form. Section 3.50.140 also provides tax security of no more than twice estimated reporting-period liability or $20,000, whichever is less; outstanding lodging tax can affect transfers and successor permits.
VHR operating conditions and residential-area managementCost not verified
City of South Lake Tahoe
Renewal: Ongoing, including when the property is not currently rented
Maintain the required interior/exterior notices, permit and operating rules; include the permit number in listings and rental contracts. Residential listings must disclose the residential location and enhanced regulations. Residential managers must check in responsible parties in person or virtually, verify identity and age 25 or older, obtain a signed good-neighbor contract, maintain indoor noise and outdoor video monitoring, and respond in person within 60 minutes through a 24-hour local contact number. Owners may serve as managers. Keep rental and good-neighbor records for three years and provide them within 15 business days of a written City request. Maintain paved parking, emergency lighting, nonintrusive exterior lighting and approved wildlife-resistant trash storage. No commercial events, camping or RV sleeping; outdoor hot tubs and noise-generating equipment are restricted from 10 p.m. to 8 a.m. Detailed trash capacity and qualifying association exceptions depend on the property. Required parking spaces are at least 9 by 19 feet. The front-door notice must give a text-enabled 24-hour manager number, occupancy and vehicle limits, snow-removal parking and trash instructions, and violation warnings; the sign visible from the adjacent right-of-way includes the owner/manager contact, limits and police hotline/email. Commercial vehicles may park only temporarily for less than four hours. After notice that approved animal-resistant recycling carts are available, obtain and use one within 30 days. If a bear box is installed, its capacity is two cans below 2,500 square feet, three at 2,500–3,500, and four above 3,500. Qualifying association trash rules can provide the specified bear-box exception. The owner remains responsible for the agent's compliance.
Hosted-rental operating conditionsCost not verified
City of South Lake Tahoe
Renewal: During each hosted stay; preserve required records for three years
The named host must stay overnight in the same dwelling and be reachable by phone with an in-person complaint response within 60 minutes. Rent to one party at a time, include the permit number in advertisements and never advertise the entire home. No unaccompanied guests under 18. Guest vehicles are limited to dedicated paved off-street spaces, with a maximum of two. Outdoor amplified sound and events are prohibited; quiet hours and the outdoor-spa restriction run from 10 p.m. to 8 a.m. Explain the performance standards to guests, include them in the rental agreement and post them inside. Keep guest-contract contact and headcount records for three years and provide them within 15 business days of written City request. Pay TOT on time.
Business and professions certificate and tax classificationCost not verified
City of South Lake Tahoe
Renewal: Where payable, the annual business tax is due July 1 in advance, or when business starts later in the year.
Lodging-operator registration under §3.50.090 requires a business and professions tax certificate. Chapter 3.35 generally requires a certificate before business begins and a separate certificate for each location. Section 3.35.270 provides a documented, sworn-claim exemption for owning, renting or leasing a qualifying single-family dwelling; it does not establish an automatic exemption for every STR or remove TOT. Confirm classification and certificate/fee obligations with Revenue Services rather than assuming the VHR permit covers them.
South Lake Tahoe requires a Vacation Home Rental (VHR) permit for whole-home stays under 30 consecutive days. Residential areas have a 900-permit cap and, since August 21, 2026, a waitlist with no estimated review date; other areas are uncapped. The City administers Ordinance 2026-1203, effective April 23, 2026, following the trial court's decision striking Measure T. An August 21, 2026 published tentative ruling reported an ongoing appeal; its later status remains unconfirmed. The VHR application costs $565, with a $285 initial residential inspection and annual occupancy-based fees; confirm the fee category for properties outside the Tourist Core. Hosted room rentals have a separate 200-permit cap and $297 annual permit, and require the qualifying homeowner or tenant to stay overnight in the same dwelling. VHR occupancy depends on bedrooms and parking. Responsible renters in residential areas must be at least 25. Guests generally pay 12% TOT, or 14% at specified redevelopment properties, and agent-managed VHRs collect a $5.50 nightly Tourism Improvement District fee.
Taxes on guests & hosts
Short-term rental taxes in South Lake Tahoe, CA
Tax
Rate
Applies to
Platform collects
Official source
Transient Occupancy Tax
12% (14% at specified redevelopment properties)
Generally lodging of 30 consecutive days or less, paid by the guest; the 14% tier covers specified newly constructed or substantially renovated redevelopment properties with owner participation and consent. Taxable rent includes cleaning, pet-cleaning, resort, internet and online booking charges. Listed exclusions include refundable pet deposits, cancellation charges/insurance and separately itemized actual package-plan goods/services. Owner personal occupancy is excluded. Documented qualifying rental agreements or exemption forms entered by the first day can establish a long-stay exemption; early termination before day 30 makes all occupied days taxable. The general day-30 definition and the code's agreement-based exemption should be applied with Revenue Services confirmation.
PenaltiesThe current Master Fee Schedule sets VHR administrative citations at $1,500 for a first occurrence, $3,000 for a second within a year, and $5,000 for a subsequent occurrence within the year. These tiers cover operating without a permit and listed parking, commercial-activity, posting, advertising, inspection, hot-tub, signage, noise, lighting, vehicle, records, camping, and trash violations. The City's current program page says owners and occupants are both subject to citations for noise, parking, occupancy, or trash complaints. The schedule adds a $20 citation administrative fee and a $100 administrative-citation hearing fee. Hosted-rental citation amounts must be confirmed separately; the VHR tiers do not establish every hosted penalty.
Platform liabilityNot verified
NotesCommunity Services enforces VHR rules around the clock. A VHR permit must be denied or revoked after three upheld citations from separate events or calls for service within 24 months; unpaid TOT, a material application misrepresentation or omission, or an impermissible transfer or attempted transfer also grounds revocation. An applicant or interested party may appeal VHR issuance, denial, suspension or revocation to a hearing officer, whose decision is administratively final. Chapter 2.35 generally requires written appeal to the City Clerk within 15 days of the act or determination, with special notice timing for a decision announced after the scheduled hearing date; timely filing stays proceedings in the appealed matter. The adopted schedule lists a $1,253 City Clerk appeal fee due at filing and refunded if the appellant prevails, while §2.35.040 calls the fee nonrefundable; qualified hardship waivers are available, and the refund conflict needs City confirmation. The code publisher's September 9, 2025 citation chapter gives ordinary citation appeals a 30-calendar-day deadline from service or deemed service, with an advance fine/late-charge deposit and hearing fee unless a hardship waiver applies; a third citation resulting in VHR revocation follows Chapter 2.35 with the permit appeal. Hosted permits may be revoked for false application information, a performance-standard violation, or late/unpaid TOT. Revocation or an unpermitted-hosted-rental citation prevents a new hosted application for one year. Hosted permit appeals go to the Planning Commission under Chapter 2.35. TOT late remittance adds 10% initially and another 10% after 30 days, plus 1.5% monthly or fractional-month interest on tax excluding penalties; fraud adds 25%. Tax records not produced after the required notice can incur $100 per day, in addition to tax, interest and penalties.
What we could not verify (9)
The March 13, 2025 Measure T judgment and current Third District appellate docket were not retrieved. An official August 21, 2026 published tentative ruling reported an ongoing appeal, but this audit did not establish a final hearing order, appellant, appellate case number, stay status, or any later disposition.
No California state-preemption provision specifically governing these City VHR rules was identified in this audit.
No official City source reviewed stated a VHR liability-insurance minimum.
The actual tax-collection behavior of Airbnb, Vrbo, and other platforms for South Lake Tahoe was not proved by an official City statement or platform-specific jurisdiction page. The City's legal assignment of collection and remittance duties to lodging providers does not prove that a platform performs those duties; collectedByPlatform remains null for both TOT and TID.
The current City program page contains stale or contradictory implementation text: it displays the superseded $548 VHR and $281 Hosted fees and describes inspection/property-manager requirements using older geographic labels. This record follows the later adopted May 5, 2026 fee schedule and the full enacted Ordinance 2026-1203.
Primary-residence and stay-duration rules differ: whole-home VHRs are under 30 days, hosted rentals and TOT include day 30; the mixed-category scalars remain null.
The enacted ordinance gives application/inspection cure deadlines, contrary to the program page's no-inspection-deadline sentence. Confirm current processing instructions without assuming the webpage overrides the ordinance.
Confirm taxpayer-specific TOT exemption treatment, business-tax classification and certificate/administrative fees, applicable TRPA requirements, current hosted-permit availability and hosted citation amounts. The code contains a general day-30 transient definition alongside an agreement-based exemption; federal official-business collection/refund provisions also require Revenue Services guidance.
Annual VHR fees use Tourist Core/non-Tourist Core labels in the adopted schedule but residential/nonresidential labels on the program page. Obtain written fee-category confirmation for nonresidential parcels outside the Tourist Core. The schedule's $1,253 City Clerk appeal fee is refundable if the appellant prevails, unlike §2.35.040's nonrefundable wording. The separate $100 hearing fee is for administrative citations. The fetched citation chapter was the publisher's September 9, 2025 edition; confirm the current ordinary-citation deadline.
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STRWatch publishes educational information about short-term rental regulation, checked against the official sources linked above as of the date shown. It is not legal advice, and rules change — a city can move between the times we check it. For decisions with money at stake, confirm with the authority linked above or a local attorney.