What are the vacation rental rules and taxes in South Lake Tahoe and El Dorado County?

Lake Tahoe's California side has three sets of rules: the City of South Lake Tahoe, unincorporated El Dorado County around it and, on the North Shore, Placer County. Each issues its own permit and sets its own transient occupancy tax (TOT). This page covers what those governments and the platforms say, for stays under 30 days.

Checked on Nov 4, 2026. The city rewrote its rules in 2025 and 2026, so open the official links before you act. This is not legal or tax advice; confirm with the city, the county or a CPA.

Do you need a permit or registration

City of South Lake Tahoe

Yes. You need a vacation home rental (VHR) permit to operate or advertise any rental of a whole home for fewer than 30 consecutive days. Renting a room while you live there is a separate hosted rental permit ($281).

What happened to Measure T. The city's VHR page (opens in a new tab) gives the timeline:

• Voters approved Measure T on Nov 6, 2018. It phased out most VHR permits in residential areas.
• A judge struck it down in its entirety in March 2025.
• The council voted on Apr 1, 2025 not to appeal.
• An amended ordinance passed on Jun 17, 2025.
• That was replaced by Ordinance 2026-1203 (opens in a new tab), effective Apr 23, 2026.

Residential cap. The current ordinance caps permits in "residential areas" at 900. That means residentially zoned land outside the Tourist Core and Tahoe Valley area plans, the Sierra Tract commercial area, the South Y industrial area, Bijou/Al Tahoe districts 1 to 4 and recreation-zoned parcels. Other areas have no cap. Since Aug 21, 2026, the city waitlists new residential applications and gives no estimate for review. Only one VHR is allowed per parcel. Condos can hold permits unless their HOA bans short-term rentals.

How to apply. Apply and pay through the city's HdL portal (opens in a new tab). Staff respond within 30 days. Homes outside the Tourist Core must pass an inspection before the permit is issued. Permits are first come, first served, last one year and are renewed in the 30 days before expiry.

The full schedule, including 5 to 8 and 13 or more occupants, is on the city page.

Unincorporated El Dorado County

Yes, if the home is outside city limits. The county's VHR division (opens in a new tab) says you apply through the county's HdL portal and recommends calling first.

• Fees. $564 new, $282 renewal, $31 technology fee, $141 waitlist fee.
• Inspection. Fire safety inspection with a new permit and every two years.
• Buffer. A 500-foot buffer (opens in a new tab) between permitted VHRs has applied countywide since Oct 1, 2021.
• Cap. The county's VHR FAQ (opens in a new tab) (dated Apr 17, 2024) describes a 900-permit cap in the Tahoe Basin. It also says your local contact must live within a half hour of the rental.

The current ordinance was adopted Nov 21, 2024. As of Aug 18, 2026, the county says it is reviewing changes, mainly for the West Slope.

Placer County (North Shore), briefly

Placer County requires an STR permit for each unit. In a Nov 21, 2024 update (opens in a new tab), the county described a cap of 3,900 permits and required a passing defensible space inspection. Start with Placer County's STR program if your home is on the North Shore.

Occupancy and sales taxes

California lodging taxes here are set locally. Airbnb's California article lists no statewide tax, only local TOTs.

South Lake Tahoe. Rates are from the city's TOT code (opens in a new tab), which counts cleaning, pet cleaning and online booking fees as rent. The city's VHR page doesn't say whether a tourism improvement district fee also applies; ask the city's finance office.

El Dorado County. The Treasurer-Tax Collector (opens in a new tab) lists 10% plus an additional 4% in the unincorporated Tahoe area.

Placer County. The county's TOT rate page (opens in a new tab) adds the North Lake Tahoe TBID (2% in Zone 1 nearest the lake, 1% in Zone 2) and, in Olympic Valley and Alpine Meadows, a 1.5% MTC transit assessment for bookings since Feb 1, 2023. A Zone 1 home in the transit district pays 10% + 2% + 1.5% = 13.5%. Check your APN on the county page.

What Airbnb and Vrbo collect for you there

Airbnb. Airbnb's California tax article (opens in a new tab) lists El Dorado County TOT (unincorporated) at 10%, or 14% in the Tahoe area, on the listing price including cleaning fees, for stays of 30 nights or fewer. It does not list the City of South Lake Tahoe or Placer County.

Vrbo. Vrbo's US tax list (states A to E) (opens in a new tab) shows it collects El Dorado County TOT for stays under 31 nights, starting Jul 1, 2025. It lists no rate. It does not list South Lake Tahoe or Placer County.

What stays your job:

• City TOT. Neither platform says it collects South Lake Tahoe's TOT. Plan to collect and remit it yourself on every booking unless the platform confirms otherwise in writing. The ordinance also makes you report room nights each time you remit.
• El Dorado County. You still file the county's quarterly return. The county says to include Airbnb and Vrbo rents in gross receipts and then deduct the tax Airbnb paid (Line 5 on paper; the online form nets it out).
• Placer County. Neither platform page lists it. Ask the county who remits the TOT, TBID and MTC amounts on your bookings.

Filing and registering for the taxes you must file yourself

City of South Lake Tahoe. The city's TOT code says:

• Register within 30 days of starting.
• Returns and payment are due by the 15th, for monthly or quarterly periods. Postmarks don't count; the return must arrive by the due date.
• Late tax brings a 10% penalty, another 10% after 30 more days and 1.5% interest a month.

The city also won't renew a VHR permit unless your TOT is current.

El Dorado County.

• Register within 30 days, get a business license and post your Transient Occupancy Registration Certificate.
• Returns are quarterly, due the last day of the month after each quarter.
• File a zero return even with no rents.
• Pay through the Treasurer-Tax Collector's online system or by mail.

Placer County. The rate page doesn't state a filing frequency. Confirm with the county's TOT office.

Other local rules

These are from South Lake Tahoe's Ordinance 2026-1203 and the city's VHR page.

Occupancy. The limit is the lower of two numbers:

• Parking: 4 people per paved space, from 1 space (4 people) up to 5 spaces (20). Each space must be at least 9 by 19 feet and stay free for guests. Garage spaces don't count, per the city page.
• Bedrooms: outside residential areas, two per bedroom plus four (studio 4). In residential areas, two per bedroom (studio 2).

Up to five children aged 13 and under don't count, or two in a studio.

Residential areas only:

• A property manager is required, and can be you.
• The manager must check guests in, in person or by video, verify that renters are 25 or older and have them sign a good neighbor contract.
• Indoor noise monitors and outdoor cameras must alert the manager 24/7. See noise monitors for rentals and Airbnb's camera and noise monitor rules.
• A local contact must be reachable 24/7 and respond in person within 60 minutes.
• Ads must say the home is in a residential area. The city page adds "family friendly" wording.

All VHRs:

• Show the permit number on every ad, contract and rental agreement.
• Post the permit and the city's operating conditions inside, plus exterior, interior, hot tub and emergency exit signs from city templates.
• No hot tub use, and no outdoor amplified music or noisy equipment, from 10 pm to 8 am.
• Emergency lighting is required.
• No weddings, receptions or large parties, and no camping, tents or RVs.
• Keep a record of every rental (renter contact, rate, occupants, vehicles) for three years.
• Trash goes in a bear box or approved animal-resistant cart. A home with a bear box needs 2 to 4 cans in it depending on square footage.

Enforcement. Police enforce VHR rules 24/7, and owners and guests can both be cited. Fine amounts are set by council resolution and aren't on the VHR page. Three upheld citations within 24 months can lead to revocation.

Wildfire. The city requires a defensible space inspection in residential areas, and both counties require fire or defensible space inspections. For coverage, see how to insure a vacation rental in a wildfire area.

Where to check for changes

• City of South Lake Tahoe VHR page (opens in a new tab) and Ordinance 2026-1203 (opens in a new tab)
• South Lake Tahoe city code, TOT (opens in a new tab)
• El Dorado County VHR division (opens in a new tab) and TOT forms (opens in a new tab)
• Placer County TOT rates (opens in a new tab) and STR ordinance update (opens in a new tab)
• Airbnb California taxes (opens in a new tab) and Vrbo tax list (opens in a new tab)

For income tax, see short-term rental taxes for US hosts.