San Bernardino County, CA Short-Term Rentals: Taxes & Fees (2026)

Operators of short-term rentals in unincorporated San Bernardino County must register for a Transient Occupancy Tax certificate with the Auditor Controller Treasurer Tax Collector. County Code Chapter 14.0201 imposes a 7 percent TOT on the rent paid by any transient staying fewer than 30 consecutive days. Operators collect TOT from guests and remit it monthly or quarterly. Hosting platforms such as Airbnb and Vrbo generally collect and remit TOT for unincorporated SB County parcels under voluntary agreement, but the host remains legally responsible for compliance. Separately, Development Code Chapter 84.28 requires every STR to obtain a Short-Term Private Home Rental Permit from Land Use Services, with application and annual renewal fees (set by fee schedule and subject to change). Good Neighbor Program community benefit fees may apply in designated areas. Incorporated cities have their own TOT rates, which are generally 8 to 14 percent; Big Bear Lake sets 8 percent TOT plus a 2 percent tourism fee; Twentynine Palms sets 10 percent; Yucca Valley sets 7 percent. Failure to register or remit TOT results in back taxes, interest, and penalties under Chapter 14.0201.