Bishop, CA Short-Term Rentals: Taxes & Fees (2026)

Transient guests in unincorporated Inyo County pay a Transient Occupancy Tax (TOT). Under Inyo County Code Section 3.20.030, a tax of twelve percent (12%) of the rent charged by the operator is imposed on occupancy in any hotel, and the County's TOT ordinance (Chapter 3.20, the 'uniform transient occupancy tax ordinance,' originally adopted in 1965) applies to short-term lodging including rooms and dwellings rented through home-sharing platforms such as Airbnb in the unincorporated areas of the County. Short-term rental activity permitted under Chapter 18.73 is expressly subject to the County's TOT chapter. The host is responsible for collecting the 12% from guests and remitting it to the Inyo County Treasurer-Tax Collector; the County requires quarterly TOT return forms submitted with payment (or within 24 hours when filed online through the County's payment portal). Failure to remit the tax is a misdemeanor under county code. Separately, the Planning Department charges a permit/application fee for the short-term rental permit itself; operators have noted in County surveys that the combined hosted-plus-non-hosted permit fee felt expensive, but the exact current fee is set by the County's fee schedule and is not specified in Chapter 18.73. Operators should confirm the current permit fee with the Planning Department. Note that the City of Bishop is a separate jurisdiction with its own STR rules and fees; the 12% county TOT and Chapter 18.73 apply only to unincorporated Inyo County.