Well, as it stands now if you do any short term renting - it doesn't matter how many days - you need to have a permit and pay TOT. Truckee is pretty well organized with all of this and really makes it an easy process (even sending you a reminder and TOT form every quarter), to their credit. Not sure about enforcement but it's obviously in their best interest to crack down on the non-permitted rentals, which should be fairly easy to do.