The Treasurer/Tax Collector's Office serves as a depository for County, School District, State and other special district funds; provides all banking functions, including processing of deposits, payments of County warrants, and investment of surplus funds; processes County business licenses; collecting and enforcing transient occupancy taxes and auditing the books and records of the transient occupancy facilities (excluding Mammoth Lakes); and is responsible for billing, collecting and accounting for all secured and unsecured property taxes levied in the county.