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

The Transient Occupancy Tax (TOT) for the unincorporated area of Mono County is 15%, applied to the rent charged for stays by transients (generally lodging of 30 days or less), including hotel, RV park, campground, and short-term rental stays. The County's TOT FAQ states plainly: 'The current tax rate for the unincorporated area of Mono County is 15%.' This rate rose from 12% to 15% effective December 13, 2024, following voter approval of Measure K in November 2024 (passed with over 60% support), which the County projected would raise roughly $1.1 million more annually for general county services. The increase expressly applies to short-term rental guests in the unincorporated county. The TOT is administered under Mono County Code Chapter 3.28 (Uniform Transient Occupancy Tax). Operators must hold a TOT registration certificate (and a current business license is required before that certificate is issued), keep it posted conspicuously, and 'file and remit payment to the tax collector within 30 days of the end of the reporting period.' The County notes that mandatory extra fees added to room rent — such as pet fees, extra-person fees, vehicle fees, energy fees, and cleaning fees — are part of the taxable consideration and are subject to TOT, and that operators must keep records for four years. Separately, on the land-use side, the County bills STR permits at $135.00 per hour of staff time. The Town of Mammoth Lakes administers its own TOT and is not covered here.