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Taxes›California›San Bernardino County

San Bernardino County
short-term rental taxes.

Tax and permit requirements for San Bernardino County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated San Bernardino County

From the linked source
  1. No action
    Short-term rentals are allowed in San Bernardino County

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To do
    Get the San Bernardino County short-term rental license or registration

    Fee: STR permit $1,144 new / $550+ renew (7/1/2025) + TOT cert.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 7% San Bernardino County occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To do
    File quarterly returns for direct bookings

    The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

    Filing portal

Verify each step with the authority before you file or apply. Source

Get a reminder before each quarterly San Bernardino County return is due

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What to know.

The record for San Bernardino County lists a 7% occupancy tax. City and district taxes are shown separately. Browse the local guides below and check your address.

At a glance.

County tax
7%
State tax
Local only
Highest recorded city rate
12.5%
Cities tracked
24

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

San Bernardino County: Recorded filing portal

Open the filing portal (str.sbcounty.gov)

San Bernardino County: Recorded remittance instructions

TouristExpress

San Bernardino County: Recorded filing schedule

Filing frequency: Quarterly.

Source for these notes: mytaxcollector.com: trtotinfo

How county vs. city works here

  • The recorded county rate is 7%

    The occupancy-tax rate for San Bernardino County is 7%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what San Bernardino County requires there. Special district rules may also apply.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
San Bernardino County occupancy tax7%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Sources for the county taxes and local requirements shown above.

Cities in San Bernardino County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated San Bernardino County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in San Bernardino County include Baker, Big Bear City, Big River, Bloomington, Bluewater, Crestline, Fort Irwin, Homestead Valley, Joshua Tree, Lake Arrowhead, Lenwood, Lucerne Valley, and 16 more. An address in one of them is outside city limits, so San Bernardino County rules apply. These are Census-designated places, not separate tax authorities.