Hotels & Lodging in San Bernardino County, CA (2026)

1 county-level rule, plus city-specific rules for 8 cities in San Bernardino County, California.

Verified from official government sources

Note: These county rules apply to unincorporated areas of San Bernardino County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Transient Occupancy Tax

Unincorporated San Bernardino County imposes a 7% transient occupancy tax on hotels, motels and short-term rentals for stays of 30 consecutive days or less, collected by the operator and remitted to the Tax Collector.

San Bernardino County Transient Occupancy Tax Rate

Some Restrictions

San Bernardino County Code § 14.0203

TRANSIENT. Any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days... (b) Imposition of Tax. (1) Tax imposed. For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the ...

Full ordinance details →Official source ↗