San Bernardino County, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 7% of rent charged
- Governing tax section
- County Code § 14.0203
- STR liability trigger
- County Code § 84.28.040(b)
- Collector
- County Tax Collector
- Extra costs
- Permit + annual renewal fee
Summary
Short-term rental renters in unincorporated San Bernardino County must pay the county's 7% Uniform Transient Occupancy Tax on top of STR permit application and annual renewal fees set by the county fee schedule.
STR renters are subject to the uniform transient occupancy tax of Section 14.0203 (Uniform Transient Occupancy Tax). ... 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
Under County Code Section 84.28.040(b), every STR renter in the unincorporated Mountain and Desert Regions is subject to the Uniform Transient Occupancy Tax of Section 14.0203, which taxes each transient seven percent of the rent charged for stays of 30 consecutive days or less. Hosts must register with the Tax Collector, collect the tax when rent is paid, and remit it quarterly. Separately, STR operators owe an application fee and an annual renewal fee under the County's schedule of fees per Section 84.28.050; late renewal payments draw a delinquent fee.
Violations & Fines
Unpaid or unremitted occupancy tax draws a 10% delinquency penalty, a second 10% penalty after 30 more days, 25% for fraud, plus 0.5% monthly interest.
Frequently Asked Questions
How much is the STR occupancy tax in San Bernardino County?
Are STR guests exempt from the tax if they stay a month?
What happens if a host doesn't remit the tax on time?
Sources & Official References
Other rules in San Bernardino County
How San Bernardino County compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare San Bernardino County to another location·View the California short-term rentals overview
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