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

Short-term rental renters in unincorporated San Bernardino County are subject to the Uniform Transient Occupancy Tax (TOT) under County Code Section 14.0203, referenced directly in Development Code Sections 84.28.040(b) and 84.28.110. The TOT rate is 7% of rent charged, applied to transient occupancies of 30 consecutive calendar days or less. In November 2024, Measure K - which would have raised the unincorporated-area TOT from 7% to 11% - was defeated by voters (about 56.8% against), so the rate remains 7%. The owner is responsible for collecting and remitting the tax to the County Tax Collector; a hosting platform that collects payment is treated as the owner's agent for collection and remittance under Section 84.28.110, but use of a platform does not relieve the owner of liability. On the permit-fee side, the County's STR program lists fees effective July 1, 2025: a new application totals $1,144 (Application $600 + Permit $285 + Surrounding Property Owner Notification $259); renewal with no changes is $550; renewal with property-management or occupancy changes is $859; renewal with physical changes is $885; and renewal with both types of changes is $1,144. The County offers a one-time $150 credit toward the permit fee for installing an approved outdoor noise-monitoring device.