A study shows that 412 properties in Truckee that are being used as short-term rentals are not paying transient occupancy tax.

This summer Host Compliance was hired by the town to assess which properties were paying TOT. A short-term rental is considered 30 days or less.

The company said 979 short-term rentals were available in Truckee, with 567 of them paying the hotel tax. Truckee’s rate is 10 percent plus another 2 percent for the Truckee Tourism Business Improvement District.

If property owners don’t come into compliance this fall, they face penalties and interest.

— Lake Tahoe News staff report