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What are the requirements for new and current motel owners?
Current owners need to have a current business license and a Transient Occupancy Tax certificate. New motel owners are advised to meet with Revenue Division staff in person:
1901 Airport Rd.
Suite 210
South Lake Tahoe, CA 96150

Revenue

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1. How do I get a business license?
2. What are the requirements for new and current motel owners?
3. How do I obtain a Vacation Rental Program permit?