Pay Your TOT/TBID and Business Tax Online

Pay Your TOT/TBID and Business Tax Online:

To login to the online payment portal please use the link: Here

If you are a first time user of our online payment portal and you have an active Business Tax Certificate please click: Here

To pay your TOT0/TBID Via paper form and mail: Here




Certified Property Program Guide 

Please note that definitions for key terms found in this guide can be found in the TOML MC §3.12.020 , 5.04.010 & 5.32.030

Frequently Asked Questions (FAQ) 

 General Program Questions 

Q: I own a property in the Town of Mammoth Lakes and would like to use it as a Transient Rental, what is my first step to see if this is possible?

A: Great question, the first step in your potential journey towards a profitable Transient Rental business is to determine if your property meets the Town’s Zoning Requirements for Transient Rentals.    While the areas within Town that are zoned to allow Transient Rentals are expansive, there are important exclusions designated by TOML MC § 17.16 and the associated Town Zoning Map.

Q: What is the Certified Properties program?

A: The Certified Properties program has been established by the Town of Mammoth Lakes to ensure that all properties intended for use as transient rentals in Mammoth Lakes meet standards for safety, compliance, and transparency. 

A Certified Property Authorization Number (CPAN) is required to advertise or rent any property for periods of less than 31 days. The CPAN verifies that the property has passed inspection and complies with all health, safety, zoning, and tax compliance standards in accordance with current TOML Municipal Code.  

Q: What is a Certified Property Authorization Number or CPAN?

A: A Certified Property Authorization Number (CPAN) is a unique identification number issued by the Town of Mammoth Lakes to each property that is approved under the Certified Property Program. 

Q: Who can participate in the Certified Properties program? 

A: All property owners who wish to allow for their appropriately zoned properties to be rented on a transient basis. TOML MC §17.16.040

Q: What if I own multiple Short-Term rental properties, will I only need one CPAN or do I need a CPAN for each?

A: Every individual property that is intended for use as a Transient rental must be approved as Certified Property. TOML MC §3.12.060

Q: What is the process for me as an owner to have my property certified?

A: Step-by-Step Application Process: 

  1. Gather Property Information: 
  • Property address, ownership details, trash removal info, and max nightly rent 
  • Contact information (including your 24-hour local contact and cleaning service businesses) 
  1. Ensure Your Property Meets Requirements:  TOML MC §5.32.020
  • Complete a self-check using the Town's Certified Property Inspection Checklist 
  • Schedule the required inspection by a Town-approved inspector 
  1. Submit Your Application Online: 
  1. Submit the following required: 
  • Business Tax Certificate number of the tax remitter, either property owner, or property management company
  • Payment ($250 annually Prorated by quarter)
  • Inspection Report completed by a TOML approved inspector
  1. Wait for Town Review & Approval: 
  • Once reviewed and approved, you’ll receive your CPAN and it will be valid for the current calendar year.  (Please note this means that if you receive your CPAN in December, it will expire on Dec 31st, and need to be renewed in January for the following year)

Q: I have been renting my condo since 1984 and have never needed an inspection, will my property still need an inspection, and if so, why?

A: Yes, the inspection requirement for the TOML Certified Property program mandates that all Certified Property’s must have a valid inspection of file completed by a town approved inspector.

Q: Is the inspection a one-time event, if not, how often and/or when will my property need to be inspected?

A: Inspections are required during the Certified Property application process and then once every four years after approval, however additional inspections may be triggered by:  

  • Change in ownership 
  • Change in use or layout (e.g., adding a loft or bedroom) 
  • Complaints or compliance violations 
  • Reinspected at any time for any reason at the request of the TOML

TOML MC §5.32.070

Q: Where can I find a list of Town approved inspectors? 

A: A list of Town-approved transient rental inspectors can be found in the Town's official resource guide. Visit: List of Approved Inspectors

Q: What is inspected?

A: Inspection Areas Include: 

 Fire & Life Safety 

  • Working smoke detectors in each sleeping area and hallway 
  • Carbon monoxide detectors on every floor 
  • Fire extinguisher (minimum 2A:10BC), mounted and accessible 
  • Propane gas sensors if gas appliances or fireplaces are present 
  • Clear, visible evacuation map 

                General Habitability 

  • Safe and functional plumbing, heating, and electrical 
  • Proper lighting, ventilation, and structural soundness 
  • Cleanliness and absence of health hazards or pests 

Required Signage

  • Maximum occupancy and parking limits 
  • 24-hour emergency contact info 
  • Trash and snow removal instructions 
  • Visitor expectation guide 

 Loft Areas (if applicable) 

  • Must meet ceiling height, guardrail, and egress standards 
  • If non-compliant, must have signage: “No Overnight Sleeping” and no beds/furniture 

Q: Once I have my property certified, does it remain certified forever?

A: No, A CPAN is valid throughout the calendar year and must be renewed annually. 

Q: How much is the Certified Property annual renewal?

A: The annual cost to renew a certified property is $250.00

Q: I currently work with a property manager that handles all aspects of the Short-Term Rental business conducted at my property, do I as an owner need to do anything?

A: No, a property manager may apply, pay, and arrange for the inspection on your behalf. However, as an owner, your participation in the Certified Property Program will give you better control, visibility and flexibility regarding the Short-Term Rental business that is conducted at your property.  

-Please note that the TOML does allow for the Property Management company of an owners choosing to complete and facilitate the Certified Property application process on behalf of their client the property owner

Q: As an owner I understand that I will need to apply and be approved for a (CPAN) Certified Property Authorization Number, will I also need a Business Tax Certificate?

A: If you, as the owner, elect to run the business of Short-Term Rentals at your own Certified Property then YES you will also need a Business Tax Certificate as you will then be responsible for the filing of, and remittance of all taxes due to the TOML related to such business activities on a monthly basis. 

If you, as the owner, elect to have a property management company conduct the business of Short-Term Rentals at your Certified Property, then NO you will not need your own Business Tax Certificate as the property management company you have hired will conduct the Short-Term Rental business under their Business Tax Certificate.  Please note that even when a Property Management Company is being used to file and remit taxes on your Certified Property, you as the owner are ultimately responsible for the tax obligation as well as compliance with all TOML municipal codes related to the Short-Term Rental business being conducted at your Certified Property.

Q: My property has been certified, and I have been issued a CPAN, what am I supposed to do with this number?

A: Congratulations!!  You are now able to advertise your property for nightly rentals. Please make sure that it appears properly formatted as (TOML-CPAN-#####) in any short-term rental listing, whether this listing is managed by the property owner or a property management company approved by the owner to do business at their property. 

Q: Previously it had been required to include a Business Tax Certificate number in my short-term rental advertisements, do I still need to include that as well, or can I just continue to use just the BTC as I always have?

A: Currently the only number that is required to be posted in short-term rental ads is the CPAN.  There is no longer a requirement to post the BTC, and doing so in place of a CPAN would be considered out of compliance with the Towns Municipal Code. 

Q: Is a CPAN transferable?

A: No, a Certified Property Authorization Number (CPAN) is not transferable. 

If a property is sold, transferred, or changes ownership in any way, the new owner must submit a new application for certification and obtain a new CPAN. The original CPAN becomes invalid upon transfer of ownership. 

Q: Why is it not transferable? 

A: The two main points as to why the CPAN is not transferable are:

  • The certification is based on ownership accountability, including the required local emergency contacts, cleaning company, inspection, and Business Tax Certificate for filing taxes. 
  • Each CPAN reflects a unique set of responsibilities and legal obligations that cannot be automatically assumed by a new owner. 

Q: I’m considering purchasing a property that is currently being used as a short-term rental and wish to continue Short-Term rentals as the new owner.  Is there anything I can or should do to ensure a smooth transition?

A: It would be highly recommended to do the following to ensure and expedite a smooth transition of ownership and rental activity. 

  • Verify the property’s current compliance status, and 
  • Start your CPAN application process immediately. 
  • Inspections may be allowed before closing, please be sure that if the required inspection is completed prior to closing that it is linked to the new owner.

  

Advertising and Business Compliance 

Q: What are advertising rules for Short-Term rental businesses in the TOML?

A: All short-term rental advertisements must clearly display the required compliance details to align with the Town's Certified Property Program (CPP) and Municipal Code. 

Required Advertising Elements: 

  1. Certified Property Authorization Number (CPAN) (TOML MC §5.32.050)
    • Must be properly formatted and visible in every listing (e.g., AirBNB, VRBO, personal website) 
  1. Maximum Occupancy (TOML MC §5.32.050)
    • Clearly state allowed guests: 
      2 guests per bedroom + 2 additional guests 
    • The number of Bedrooms and Habitable spaces for the purposes of the Certified Properties program, shall be determined by the town approved inspector in their inspection report.

 

 

 Non-Compliant Ads May Result In: 

  • Administrative Citations up to $5,000 
  • CPAN suspension or revocation

TOML MC 5.32.070 

Q: What are the maximum occupancy limits for short-term rentals in the TOML?

A: The Town of Mammoth Lakes enforces strict occupancy limits for transient rentals to ensure safety, maintain neighborhood quality of life, and comply with the Certified Property Program. 

Standard Occupancy Formula: 

  • 2 guests per bedroom +2 additional guests per unit 

Loft Areas: 

  • Lofts can only be counted toward occupancy if they meet all inspection and code standards for sleeping areas. 
  • Non-compliant lofts must not be used for sleeping and must include the required signage. 

Advertising Note: 

  • Your advertised occupancy must match the Certified Property inspection records and the Town-approved limit. 

Examples: 

  • 1-bedroom unit: Max 4 guests (2 + 2) 
  • 2-bedroom unit: Max 6 guests (4 + 2) 
  • 3-bedroom unit: Max 8 guests (6 + 2) 

Exceeding occupancy limits or advertising higher-than-approved capacity may result in administrative citations, loss of certification, or listing restrictions.  TOML MC 5.32.070 

 

Contact & Resources 

- Certified Property Application: https://monocounty.quickbase.com/db/bts8dpst5?a=dbpage&pageID=3 

- Register your QuickBase account at the link below using the same email address that this notice was sent to:

https://monocounty.quickbase.com/db/main?a=reg&what=

- Log in to your account here:
https://monocounty.quickbase.com/

- TOT & TBID Monthly Reporting: https://www.townofmammothlakes.ca.gov/201/Transient-Occupancy-Tax-Information 

- Business Tax Certificate Info: https://www.townofmammothlakes.ca.gov/182/Business-Tax-and-Registration 

- Approved Inspector Resource: Click here for list of approved inspectors 

- Report Violations: tot@townofmammothlakes.ca.gov | (760) 965-3670 

 

Stay Compliant. Stay Informed. 

Subscribe for monthly reminders at: https://www.townofmammothlakes.ca.gov/list.aspx