San Bernardino vs Victorville
How do taxes & fees rules compare between San Bernardino, CA and Victorville, CA?
Victorville has fewer restrictions than San Bernardino.
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 →Victorville, CA
San Bernardino County
Victorville STR hosts must collect and remit Transient Occupancy Tax on stays under 30 days and pay annual permit plus license fees. Airbnb and VRBO may collect TOT automatically for California hosts.
View full Victorville rules →Key Facts Comparison
| Fact | San Bernardino | Victorville |
|---|---|---|
| TOT Rate | About 12 percent | - |
| Filing | Monthly with Finance | Monthly or quarterly |
| Late Penalty | 10 percent plus interest | - |
| Platform Collection | Airbnb collects at booking | - |
| Record Retention | 4 years minimum | - |
| TOT trigger | - | Stays under 30 days |
| Platform collection | - | Airbnb/VRBO may collect automatically |
| Fees | - | STR permit plus business license |
| Penalties | - | Interest, fines, permit revocation |
Highlighted rows indicate differences between cities.
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.
Victorville FAQ
Do I still owe TOT if Airbnb collects it?
The tax obligation is satisfied when the platform remits on your behalf, but you must verify collection is active and report any direct bookings yourself.
Does TOT apply to 30+ day rentals?
No. California law exempts stays of 31 days or more from transient occupancy tax when the guest has tenancy rights.
Compare other topics
See how San Bernardino and Victorville compare on other ordinance categories.
Want to add a third city?
Use our full comparison tool to compare up to three cities.
Open Comparison Tool