San Bernardino County, CA Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 7% of rent charged
- Taxable stay
- 30 consecutive days or less
- Registration deadline
- Within 30 days of opening
- Late penalty
- 10% plus 10% after 30 days
- Fraud penalty
- 25% of tax owed
Summary
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.
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 amount of seven percent of the rent charged by the operator.
Full Breakdown
County Code § 14.0203 taxes occupancy in any hotel, motel, inn, tourist home, mobilehome or house trailer at a fixed location, or similar lodging located in the unincorporated County at 7% of the rent charged. Operators must register with the Tax Collector for a Transient Occupancy Registration Certificate within 30 days of opening, post it on the premises, collect the tax when rent is collected, keep records for three years, and file quarterly returns remitting the tax. Occupancy exceeding 30 consecutive calendar days is not taxed. Federal, state and foreign-government officials on official business, and hotels used exclusively for religious, educational, charitable or welfare purposes, are exempt from the tax.
Violations & Fines
Late remittance draws a 10% penalty, a second 10% penalty if still unpaid after 30 more days, 25% for fraud, plus 0.5% monthly interest; unresolved assessments become final and immediately due.
Frequently Asked Questions
What is the transient occupancy tax rate in unincorporated San Bernardino County?
Do stays over 30 days owe the tax?
Who is exempt from the tax?
Sources & Official References
Other rules in San Bernardino County
California rules heatmap·Compare San Bernardino County to another location·View the California hotels & lodging overview
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