Taxes & Fees: Chino vs San Bernardino
How do taxes & fees rules compare between Chino, CA and San Bernardino, CA?
Chino and San Bernardino have similar restriction levels.
Chino, CA
San Bernardino County
Chino does not collect Transient Occupancy Tax (TOT) on short-term rentals because the city banned STRs (rentals of 30 consecutive days or less) citywide in October 2022. There is no STR permit, no business license category for vacation rentals, and no TOT remittance pathway because the use itself is prohibited in every zoning district under Chino Municipal Code Title 20. Operators who advertise or rent property for under 30 days face administrative citations up to $1,000 per day per Code Enforcement.
View full Chino rules →San Bernardino, CA
San Bernardino County
San Bernardino charges a roughly 12 percent Transient Occupancy Tax on stays of 30 days or less. Operators file monthly with Finance. An annual STR fee plus inspection fee apply. Airbnb collects TOT at booking.
View full San Bernardino rules →Key Facts Comparison
| Fact | Chino | San Bernardino |
|---|---|---|
| STR Tax Status | None — STRs banned citywide | - |
| Code Section | Chino Municipal Code §20.24.020 | - |
| Ban Effective | October 2022 (expanded prior ban) | - |
| Maximum Fine | $1,000 per day per violation | - |
| ADU/JADU Rentals | Must be 30+ days (Gov. Code §65852.2) | - |
| TOT Rate | - | About 12 percent |
| Filing | - | Monthly with Finance |
| Late Penalty | - | 10 percent plus interest |
| Platform Collection | - | Airbnb collects at booking |
| Record Retention | - | 4 years minimum |
Highlighted rows indicate differences between cities.
Chino FAQ
Can I pay TOT and run an STR legally in Chino?
No. The ban is absolute. No TOT registration, business license, or permit pathway exists for STRs in any zoning district.
Does Airbnb collect Chino TOT automatically?
No. Chino does not have a TOT collection agreement covering STRs because residential STRs are prohibited.
Can I rent my ADU short-term?
No. Per Gov. Code §65852.2(a)(6), ADUs/JADUs must be rented for terms longer than 30 days statewide.
San Bernardino FAQ
Does Airbnb pay my San Bernardino TOT for me?
Airbnb collects TOT at booking and remits it to the city, but the operator still must register, file monthly returns, and reconcile platform remittances against city records. Skipping the return even when tax is paid can trigger penalties.
Are longer stays exempt from TOT in San Bernardino?
Yes. Stays of 31 consecutive days or more are exempt from TOT under the Municipal Code. Document the stay length with a signed lease and keep the records to support the exemption during audit.
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