San Bernardino County, CA Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Governing section
- County Code § 84.28.110
- Applies to
- Hosting platforms, unincorporated area only
- Tax duty
- Collect & remit TOT if platform takes payment
- Listing requirement
- Must display STR permit number
- Compliance safe harbor
- Presumed compliant if (a)-(c) met
Summary
Airbnb, Vrbo and similar hosting platforms must collect and remit transient occupancy tax, disclose listing data to the County on request, and display the STR permit number for every unincorporated-area listing.
(a) For purposes of this Chapter a hosting platform shall be responsible for collecting all applicable uniform transient occupancy tax required by § 14.0203 and remitting the same to the County. The hosting platform shall be considered an agent of the STR owner for purposes of transient occupancy tax collections and remittance... (c) A hosting platform shall display the County STR permit number for any STR listing located in the unincorporated San Bernardino County.
Full Breakdown
County Code § 84.28.110 makes a hosting platform the STR owner's tax agent when it collects payment, requiring it to collect and remit the uniform transient occupancy tax under § 14.0203. On request, a platform must disclose listing addresses, host names, length of stay and price paid for each unincorporated-area STR. Every listing must display the County STR permit number. A platform that meets these three duties is presumed compliant, but it still must answer administrative subpoenas, and none of this applies where preempted by state or federal law.
Violations & Fines
Platform non-compliance is enforced through the County's administrative subpoena power and the tax remittance and disclosure duties in § 84.28.110; failure exposes the platform to County enforcement action, separate from the host's own permit revocation exposure under § 84.28.100.
Frequently Asked Questions
Does Airbnb have to collect taxes on San Bernardino County rentals?
Can the County make a platform hand over host data?
Sources & Official References
Other rules in San Bernardino County
California rules heatmap·Compare San Bernardino County to another location·View the California short-term rentals overview
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