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Taxes›California›San Bernardino County›Big Bear Lake

Big Bear Lake
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Big Bear Lake, California. Check the current requirements for your exact address.

What you need to do in Big Bear Lake

From the linked source
  1. No action
    Short-term rentals are allowed in Big Bear Lake

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

  2. To do
    Get the Big Bear Lake short-term rental license or registration

    Vacation Rental Program registration

  3. To do
    Airbnb, Vrbo and Booking.com collect the 10% Big Bear Lake occupancy tax for you

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

  4. To do
    File monthly 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.

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

Get a reminder before each monthly Big Bear Lake return is due

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for Big Bear Lake affects your rental.

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What to know.

The published guide for Big Bear Lake lists 10% local occupancy tax. A license or registration is required.

At a glance.

Local tax
10%
State tax
Local only
License
Required
Local filing
Platform collects

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Recorded assessment: 3%

3% TBID This charge has no separate STR applicability recorded and is shown outside the estimate.

Tax details

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

Big Bear Lake: Recorded exemptions

TOT 10% eff 1/1/2025 (Measure P, Nov 2022: 8%→10% phased over two years; 9% in 2024). Filed 10% confirmed; no rate change. 8% to General Fund + 2% Measure Y (capital projects, Nov 2008). Transient = less than 28 days (BBLMC Ch. 3.20). Separate 3% BBLTBID assessment on STRs. Note: citybigbearlake.com timed out on direct open (3 attempts 2026-10-13); verified via official city Q1-2026 TOT report on bigbearlake.gov (alternative official source).

Big Bear Lake: Recorded penalties and interest

Operators remit monthly (since 1/1/2022).

Big Bear Lake: Recorded effective date

2025-01-01

Big Bear Lake: Recorded remittance instructions

GovPilot

Big Bear Lake: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: citybigbearlake.com: transient occupancy tax tot tbid

Platform tax collection guidance for Big Bear Lake

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNonePlatform collects
VrboNonePlatform collects
Booking.comNonePlatform collects
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 10% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    File monthly 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.

Sources & confidence

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

FigureValueSourceStatus
Big Bear Lake occupancy tax10%
Source
Source linked
California local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Big Bear Lake STR tax FAQ

Does Airbnb pay my Big Bear Lake occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Big Bear Lake?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File monthly 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.