Key Facts Full Breakdown Violations FAQ Sources

San Bernardino County, CA Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions

Verified 1 week ago|Source: SBC Auditor-Controller Treasurer Tax Collector →

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Key Facts

County rate: 7 percent
Stay threshold: 30 days or fewer
Tax collector: ATC office
STR permit: Listing must show

These county ordinances apply to unincorporated areas of San Bernardino County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

Summary

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.

Full Breakdown

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.

Violations & Fines

Failing to register, collect, or remit TOT can lead to back taxes, interest, penalties, and revocation of any short-term rental permit.

Frequently Asked Questions

Does Airbnb collect SBC TOT automatically?

Airbnb collects and remits TOT for many California jurisdictions, but unincorporated San Bernardino County hosts should confirm with the Auditor-Controller and remain registered, since responsibility ultimately falls on the host.

Are stays longer than 30 days exempt?

Yes. Stays of 31 consecutive days or more at the same property are exempt from TOT under the county code, but the operator must keep records to prove the extended stay if audited.

How does San Bernardino County compare?

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San Bernardino County, CA Hotels & Lodging: Transient Occupancy Tax (2026)

Key Facts

Summary

Full Breakdown

Violations & Fines

Frequently Asked Questions

Sources & Official References

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