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.
San Bernardino, CA
San Bernardino STR operators must register with the city, collect TOT, and comply with Development Code Title 19. Permits renew annually and require a 24-hou...
San Bernardino, CA
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 ...
See how San Bernardino's transient occupancy tax rules stack up against other locations.
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