Mammoth Lakes STR Tax Guide for Airbnb Hosts (2026)

Mammoth Lakes, California is the premier ski and mountain resort destination in the Eastern Sierra Nevada, home to Mammoth Mountain ski area and a year-round outdoor recreation economy. The STR market here is highly regulated and heavily taxed — Mammoth's 13% Transient Occupancy Tax is among the highest in California's ski markets. If you're hosting in Mammoth, getting your tax and compliance picture right is essential.

Mammoth Lakes TOT: 13% on Gross Rental Revenue

The Town of Mammoth Lakes levies a Transient Occupancy Tax (TOT) of 13% on the total gross rental receipts from short-term rentals (stays under 30 days). This TOT is paid by the guest but collected by the host (or the booking platform) and remitted to the Town monthly.

California also layers on state-level taxes. While California doesn't have a separate statewide accommodations tax, short-term rental income is subject to California income tax at the marginal rate (up to 13.3% for high earners). The combined burden of 13% local TOT plus California's high income tax rates makes Mammoth Lakes one of the most heavily taxed STR markets in the United States.

Mammoth Lakes STR Permit Requirements

Operating a short-term rental in Mammoth Lakes without proper permits is a serious violation. The Town enforces its STR requirements actively and has increased enforcement in recent years in response to housing affordability concerns.

Required Registrations

• Town Business License: Required for all STR operators; annual renewal
• TOT Certificate: Required to legally collect TOT; hosts must register with the Town of Mammoth Lakes Finance Department before the first rental
• Local Contact Requirement: A responsible local contact must be available 24/7 to respond to complaints within 1 hour
• Safety Certification: Properties must have smoke detectors, CO detectors, fire extinguishers, and comply with the Town's safety checklist
• HOA/Condo Association Approval: Many Mammoth properties are in condo complexes; HOA rules may permit or restrict STRs independently of Town rules

Mammoth Lakes Top Deductions

Despite California's high taxes, the deduction landscape for Mammoth hosts is strong — high property values, significant amenity investments, and ski market operating costs all translate into substantial deductible expenses.

Property Depreciation

Mammoth Lakes real estate is some of the most expensive ski resort property in the western US. A 2-bedroom condo near the Village or Canyon Lodge area might be valued at $600,000–$900,000. A single-family chalet could be $1M–$2M+. With a $500,000 depreciable building basis, annual straight-line depreciation is $18,182. For a chalet with an $800,000 building basis, that's $29,091/year — a powerful non-cash deduction.

HOA Fees

Mammoth Lakes condo communities (Snowcreek, Mammoth Sierra, Juniper Springs, Canyon Lodge condos) have HOA fees that typically run $500–$900/month. That's $6,000–$10,800/year. Deductible in proportion to rental use, HOA fees are often one of the top 3 deductions for Mammoth condo hosts.

Ski Locker, Boot Dryers, and Equipment Storage

Providing heated boot storage, ski lockers, and gear drying equipment is a meaningful differentiator in the Mammoth ski rental market. These items are deductible rental amenity assets. A quality heated ski boot dryer runs $150–$400; a full ski storage system with locks can run $500–$2,000 for a well-equipped chalet.

Snow Removal Services

Mammoth Lakes receives some of the highest snowfall of any resort in the continental US — average snowfall exceeds 300 inches. Maintaining safe access to your rental requires contracted snow removal services. These costs are fully deductible as rental operating expenses. Annual snow removal contracts for a Mammoth chalet or condo might run $1,500–$3,500/winter season.

Property Management

Many Mammoth properties are managed remotely by LA or Bay Area owners using local property management companies. Management fees of 20–30% of gross revenue are fully deductible. For a Mammoth property grossing $80,000/year, a 25% management fee = $20,000 deduction.

Fireplace and Heating System Maintenance

Annual fireplace inspection and cleaning (required in California for operational fireplaces), heating system maintenance, and the cost of operating heating systems during the winter rental season are deductible operating expenses. A gas fireplace inspection runs $100–$200 annually; HVAC maintenance adds $150–$300/year.

California State Taxes on Rental Income

California taxes net rental income at your marginal income tax rate (4–13.3%). While this is not a deduction against itself, it does mean that maximizing your federal deductions also reduces your California tax bill simultaneously. This dual benefit makes depreciation and other large deductions especially valuable for California STR hosts.

Mammoth Lakes Dual-Season Market

Mammoth Mountain operates one of the longest ski seasons in North America (typically November through June in good snow years) and a growing summer mountain biking and hiking season. This creates a genuine dual-season revenue profile:

• Ski Season (December – April): Primary revenue season; January and Presidents' Day weekend are peak
• Spring Skiing (April – June): Extended season with softer shoulder rates but still meaningful occupancy
• Summer (July – September): Growing mountain biking, hiking, and fishing season; rates lower than ski season but increasing year over year
• Fall (October – November): Off-season gap before ski season opens

Related Reading

• California STR Tax Guide: Statewide Overview
• Lake Tahoe STR Tax Guide for Airbnb Hosts
• Breckenridge, CO STR Tax Guide
• The Complete Airbnb Tax Deductions Guide

Disclaimer: This article is for informational purposes only and does not constitute tax, legal, or financial advice. Tax laws and local regulations change frequently. Consult a qualified CPA or tax professional for advice specific to your situation.