San Bernardino County places primary regulatory responsibility on the property owner or permitted operator. Booking platforms such as Airbnb and Vrbo are not deputized as enforcement agents, but must collect transient occupancy tax.
Unlike some California cities that bar platforms from listing unpermitted units, unincorporated SBC focuses enforcement on hosts directly. Listings must display the county permit number, and hosts must remit transient occupancy tax through platform pass-through agreements where available or directly to the county auditor-controller. Platforms operating under voluntary collection agreements forward TOT, but platforms are not required to verify each listing's permit status. Hosts caught listing without an active permit face penalties regardless of which platform was used.
Listing an unpermitted unit, omitting the county permit number from a listing, or pocketing collected TOT instead of remitting it to the county can trigger civil penalties and back-tax assessments.
Fontana, CA
Fontana charges Transient Occupancy Tax on short-term stays under 30 days. Operators must register, collect TOT from guests, file returns, and pay business l...
Fontana, CA
Fontana regulates short-term rentals through its Municipal Code and generally treats rentals under 30 days as transient occupancy requiring business licensin...
See how Fontana's host platform liability rules stack up against other locations.
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