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County identifies 172 unregistered short-term listings; board orders limited amnesty window and staff to draft STR enforcement resolution
Summary
Lake County staff identified 172 apparently unregistered short-term rental listings using new software and the Board of Supervisors on May 13 instructed the Treasurer/Tax Collector and County Counsel to draft a resolution that would provide a limited penalty/interest waiver (board guidance: up to 30 days) for first-time cooperating operators and to return with proposed ordinance changes.
What happened: Patrick Sullivan, Lake County Treasurer-Tax Collector, reported to the Board on May 13 that using a new vendor tool (Rentalscape, Decker Technologies) county staff had identified 172 short-term rental (STR) listings that were not registered with the county and therefore had not been remitting transient-occupancy tax (TOT). The county currently lists 209 registered TOT properties (hotels, motels, campgrounds and registered STRs), meaning the newly identified unregistered listings represent a significant enforcement gap.
Board direction: Supervisors unanimously directed the Treasurer/Tax Collector and County Counsel to prepare a resolution and an enforcement operating procedure that would: - Offer a limited waiver window (board guidance: up to 30 days) of penalties and interest for first-time, cooperating operators who come into compliance; and - Return with proposed changes to Chapter 18 (Transient Occupancy Tax) of the Lake County Code to close regulatory gaps and improve enforcement.
Staff context and next steps - Technology and scale: The new Listings-detection software updates daily; staff said additional unregistered listings likely remain under review. The county paid roughly $10,000 for the software for the year and expects substantial staff time to validate matches and follow up with hosts. - Compliance options: Treasurer Sullivan said the office can work with hosts on payment plans in many cases but cannot waive the tax itself; the board's direction applies to interest and penalty relief for first-time cooperating operators only and must be implemented with a formal resolution and consistent procedures.
Direct quotes from the meeting - Patrick Sullivan (Treasurer-Tax Collector): "As of April 30, the software and our staff was able to collectively identify 172 unregistered vacation rentals ..." - Supervisor Sabatier: "We can't let this slide ... people running a business [must] follow the rules."
Why it matters: Short-term rentals can change local housing availability, neighborhood impacts and lodging revenues; uncollected TOT also means uneven application of local lodging taxes used to fund services. The board's decision balances an initial administrative amnesty for first-time cooperating hosts with an intent to enforce and pursue unpaid collections afterward.
Ending: Treasurer/Tax Collector staff will draft a resolution and an enforcement procedure and return to the board; staff also will consult county counsel and the Planning/Code departments on ordinance updates to support consistent enforcement.
