Counties › Ski and lake towns › Big Bear Lake and San Bernardino County, CA

Big Bear Lake and San Bernardino County, CA: lodging tax and STR rules

Last checked Oct 26, 2026 from official sources. Not tax advice.

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Lodging taxCity of Big Bear Lake: 10% TOT plus 3% Tourism Business Improvement District assessment = 13%. Unincorporated San Bernardino County (Big Bear City, Fawnskin): 7% county TOT.
Who collectsAirbnb collects the city's 10% TOT but not the 3% TBID. Hosts add and remit the 3% themselves, with monthly reports required even with zero income. Vrbo's collection here: confirm with the jurisdiction (we have not verified it).
PermitAnnual City vacation-rental license; unincorporated areas need a County STR permit.

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