San Bernardino County imposes a 7 percent transient occupancy tax on stays of 30 days or fewer at hotels, motels, RV parks, and short-term rentals in unincorporated areas, including Big Bear and Joshua Tree.
Operators of lodging in unincorporated San Bernardino County collect a 7 percent transient occupancy tax from each guest staying 30 days or fewer and remit the tax to the Auditor-Controller and Treasurer Tax Collector on the schedule set in the county code. Short-term rental hosts in mountain and desert communities such as Big Bear, Lake Arrowhead, and Joshua Tree must register, post a TOT permit number on listings, and remit even when booking through Airbnb or Vrbo. Cities within the county set their own rates, often higher.
Failing to register, collect, or remit TOT can lead to back taxes, interest, penalties, and revocation of any short-term rental permit.
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