To operate a short-term rental in unincorporated Inyo County, an owner must obtain a Planning Department permit under Chapter 18.73 and separately register with the Inyo County Treasurer-Tax Collector to collect and remit Transient Occupancy Tax. Each permit requires an on-parcel host and current emergency-contact information.
Registration in unincorporated Inyo County has two parts. First, the operator obtains a short-term rental permit from the Planning Department under County Code Chapter 18.73, completing the application, a site/parking plan, house rules, and the Neighborhood Agreement process. Second, the operator must register with the Inyo County Treasurer-Tax Collector to collect and pay Transient Occupancy Tax (TOT); the County treats this TOT registration as part of the application materials. Because the ordinance allows only hosted rentals, each registered short-term rental must have an owner or designated representative residing on the parcel during stays. Under Section 18.73.030(D), each short-term rental must have an owner or designated representative readily available to handle questions or complaints during all short-term rental activities, and any change to that contact information must immediately be provided in writing to the Inyo County Planning Department, to neighboring properties within 300 feet, and on any required postings. Failure to keep contact information current is itself an enforceable violation, as documented in the County's 2025 revocation proceedings. After approval, the County notifies property owners within 300 feet of the rental and provides the host's emergency contact. The Treasurer-Tax Collector requires quarterly TOT returns, and failure to remit the tax is a misdemeanor under county code.
Operating without both the Planning permit and TOT registration is a violation. Failing to update the host/representative contact information with the County and neighbors within 300 feet violates Section 18.73.030(D) and can contribute to permit revocation. Not remitting collected TOT is a misdemeanor.
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