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

The San Bernardino TOT is imposed under the Municipal Code on all transient occupancy of hotels, motels, and short-term rentals. The combined rate, including any tourism or business improvement assessment, sits near 12 percent of the total rent charged, and the tax must be separately stated on the guest receipt. Operators remit the tax monthly through a Finance Department filing that includes gross rent, exempt days, and the resulting liability. Late returns incur a 10 percent penalty plus interest of roughly 1 percent per month, and continued non-filing can result in a tax lien on the property. Airbnb collects the TOT at the point of booking under a voluntary collection agreement and remits it to the city, but operators remain responsible for filing a zero-return even in months when the platform has paid. Direct bookings, VRBO stays, and local marketplaces require the operator to collect, hold in trust, and remit the tax manually. Annual STR registration fees range based on unit type, and a one-time inspection fee covers the Fire Department fire clearance. Failure to register or file can lead to back taxes, 50 percent fraud penalties under the Municipal Code, and referral for administrative citations. Keep detailed booking logs for at least four years to support audit defense.