Taxes & Fees: Rialto vs San Bernardino
How do taxes & fees rules compare between Rialto, CA and San Bernardino, CA?
Rialto has fewer restrictions than San Bernardino.
Rialto, CA
San Bernardino County
Rialto imposes a 9% Transient Occupancy Tax (TOT) on stays of 30 consecutive days or less under Rialto Municipal Code Chapter 3.08 (effective January 18, 1991, per the State Controller's annual TOT report). The TOT applies to hotels, motels, and short-term residential rentals alike. Rialto has no STR-specific permit chapter — short-term hosts must obtain a standard Rental Income Property business license under Title 5 from the Business Licensing Division (909-820-2517) and remit TOT directly to the city. Airbnb does NOT have a TOT collection agreement with Rialto, so hosts must self-report.
View full Rialto 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 | Rialto | San Bernardino |
|---|---|---|
| TOT Rate | 9% of rent | About 12 percent |
| Code Section | Rialto MC Chapter 3.08 | - |
| Effective Date | January 18, 1991 | - |
| Transient Threshold | 30 consecutive days or less | - |
| Business License | Rental Income Property — Title 5 | - |
| Airbnb Auto-Collect | No — host self-remits | - |
| Business Licensing | 909-820-2517 / citybl@rialtoca.gov | - |
| 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.
Rialto FAQ
What is Rialto's TOT rate for short-term rentals?
9% of gross rent for any stay of 30 consecutive days or less, per Rialto MC Chapter 3.08 (effective 1991).
Does Airbnb collect Rialto TOT automatically?
No. Rialto is not on Airbnb's California voluntary collection list — hosts must register with Rialto Finance and self-remit the 9% TOT.
Do I need a Rialto business license to host on Airbnb?
Yes. Hosts fall under the Rental Income Property classification in Title 5 and must obtain a business license from the Business Licensing Division at 909-820-2517.
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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