Local Taxes & Fees in San Bernardino County, CA (2026)

1 county-level rule, plus city-specific rules for 6 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.

Business Tax Classification

San Bernardino County requires a business license and charges a 7.75% admission tax on permanent open-air amphitheaters seating 1,000 or more in the unincorporated area.

Amphitheater Business License Tax. San Bernardino County

Some Restrictions

San Bernardino County Code §§ 43.0201-43.0203

It shall be unlawful for any person to operate in the unincorporated areas of the County of San Bernardino any permanent open air amphitheater with permanent seating for a capacity of not less than 1,000 individuals, without first having procured a license to do so from the Treasurer/Tax Collector of the County of San Bernardino and thereafter having paid the required business license tax when ...

Full ordinance details →Official source ↗