What are the vacation rental rules and taxes in Big Bear Lake and the Big Bear area?

The Big Bear Valley has two sets of rules. The City of Big Bear Lake licenses vacation rentals and collects its own taxes. The rest of the valley outside city limits is unincorporated San Bernardino County, which runs a separate permit and tax. Your property tax bill or the city will tell you which side of the line you're on. Below is what those governments and the platforms say.

Checked on Nov 4, 2026. Rates and fees change, so open the official links before you act. This is not legal or tax advice; confirm with the city, the county or a CPA.

Do you need a permit or registration

City of Big Bear Lake

Yes. The city's vacation rental program page (opens in a new tab) says every rental needs a license and lists these steps and costs:

• Fee. $635, paid at the end of the online application. The license runs one year from the date you pay.
• Documents. Proof of ownership, papers showing everyone behind a trust or LLC, and proof of liability insurance, as PDFs.
• Inspection. Don't apply until the home is ready. The city inspects after the application, and registration plus inspection can take 4 to 6 weeks. You can't rent during that time.
• Certification. Owners and agents take a 25-question online exam every year and must score 100%.
• Renewal. You get 60 days to complete it, and the city emails you 60 days before expiry.

The city's vacation rental FAQ (opens in a new tab) adds:

• An owner may hold no more than two licenses, including through trusts or LLCs.
• A license ends automatically when the home is sold. The new owner applies after escrow closes.
• Post the license inside and put the license number on every ad.

The city page says its program covers homes in the 92315 ZIP code and that homes outside it register with the county. A ZIP code is not the same as city limits, so confirm your address with the city before applying.

Unincorporated San Bernardino County

Yes. The county's STR FAQ (opens in a new tab) says you need a permit to advertise or rent a short-term rental in the unincorporated mountain and desert regions. Fees effective Jul 1, 2026:

• A one-time $150 credit applies if you install an approved outdoor noise monitor. See noise monitors for rentals and Airbnb's camera and noise monitor rules.
• Permits last one year and don't transfer to a new owner.
• Operating without a permit can bring a $1,000 fine per violation per day.
• The county code, Chapter 84.28 (opens in a new tab), allows one permit on a parcel under 2 acres and two on 2 acres or more, and no more than two permits per owner. It sets no countywide cap.

Occupancy and sales taxes

Airbnb's California tax article (opens in a new tab) lists only local occupancy taxes here, no statewide lodging tax.

Big Bear Lake. The city's TOT and TBID page (opens in a new tab) says voters approved Measure P in November 2022, which raised the TOT from 8% to 9% on Jan 1, 2024 and to 10% on Jan 1, 2025. TOT applies to stays under 28 days. TBID is 3% on hotels, lodges and vacation rentals. The city's FAQ page still says 9%; the TOT page and Airbnb both say 10%. The same page notes Ordinance 2026-528, adopted May 13, 2026, amended the TOT chapter but doesn't say what changed. Ask the TOT coordinator at (909) 866-5831.

San Bernardino County. The county TOT code, section 14.0203 (opens in a new tab) sets 7% of rent for stays of 30 consecutive days or less. Neither the county FAQ nor the platforms list a separate tourism assessment for the unincorporated Big Bear area; confirm with the Tax Collector at (909) 387-8308.

What Airbnb and Vrbo collect for you there

Airbnb. Airbnb's California article lists Big Bear Lake TOT at 10% of the listing price including cleaning fees, for 28 nights or fewer. It lists San Bernardino County (unincorporated) TOT at 7% including cleaning fees, for 30 nights or fewer. It doesn't list the Big Bear Lake TBID. The city confirms Airbnb remits TOT only.

Vrbo. Vrbo's US tax list (states A to E) (opens in a new tab) shows it collects Big Bear Lake TOT and the TBID assessment for stays under 31 nights, and unincorporated San Bernardino County TOT, both starting Jan 1, 2022. It lists no rates.

What stays your job:

• Big Bear Lake TBID on Airbnb bookings. Remit the 3% yourself.
• Direct and other-platform bookings. Collect and remit both TOT and TBID.
• Monthly report. Since Jan 1, 2024, the city requires you to report nightly stays and gross receipts even when a platform pays the tax.
• County. Airbnb's San Bernardino County page (opens in a new tab) says you still submit the county's quarterly forms, without payment for Airbnb bookings.

Filing and registering for what you file yourself

City of Big Bear Lake. From the TOT and TBID page and FAQ:

• File monthly, through the city's GovPilot portal or on a paper form you request by email.
• Payment is due on the last day of the following month (January is due by the end of February). Postmarks are accepted.
• File even in months with no rental income.
• Penalties and interest apply when payment is late; the page doesn't list the amounts.

San Bernardino County. The county code says:

• Register within 30 days of starting. The STR application asks for your Transient Occupancy Certification, which the county explains in its TOT certification guide (opens in a new tab).
• Returns are quarterly, due the last day of the month after each quarter.
• Late tax brings a 10% penalty, another 10% after 30 more days and 0.5% interest a month.

Other local rules

City of Big Bear Lake

From the city FAQ and its inspection checklist (opens in a new tab):

Occupancy. Two adults per bedroom plus two more. Total occupants, children included, can't exceed one per 200 square feet of living space or 16, whichever is less. The city's example: a 3,500-square-foot, 5-bedroom home allows 16 people, no more than 12 adults.

Parking. All guest vehicles park on the property in legal spaces, never on the street. The checklist asks for at least one driveway or garage space per bedroom, and a counted garage must be open to guests.

Contact and check-in. A 24/7 complaint agent responds in person within 30 minutes when the city calls. The license application says that agent must live within 15 miles of city limits. Guests sign the Good Neighbor Policy at check-in, which can be virtual, and you keep copies for a year.

Quiet hours. No outdoor spa use from 10 pm to 7 am, and no disturbing activity indoors or out in those hours.

Signs. One exterior sign up to 2 square feet showing the code hotline, your agent's 24/7 number and occupant and vehicle limits, plus an interior notice of rules and fines.

Safety items on the checklist:

• Smoke alarms in each bedroom and a central hallway; CO detectors on every floor. See how many smoke and CO alarms a rental needs.
• One 2A:10B:C extinguisher per floor, mounted 3 to 5 feet up, serviced yearly.
• Battery emergency lights on exit routes, and an operable egress window in each bedroom.
• Hot tubs and spas fenced or covered and locked.
• A 5-gallon metal ash can with a lid for fireplaces. No wood-burning fire pits.

Trash. Use a Clean Big Bear site or curbside service. Cans go out no more than 24 hours before pickup and come in within 24 hours after.

Fines. Renting without a license is $1,500, then $2,500, then $5,000 within 12 months. Operating violations are $500, $1,000 and $1,500.

Unincorporated county (mountain region)

From the county code and the county's operational standards guide (opens in a new tab) (2024):

• Occupancy by bedrooms: 4 for a studio or 1 bedroom, 6 for 2, 8 for 3, 10 for 4, 12 for 5, and 12 maximum.
• Parking on the property only, tandem allowed, kept clear of snow. No street parking.
• Response. Answer the phone within 30 minutes and be on site within an hour.
• Quiet hours 10 pm to 7 am in the guide, with 45 decibels then and 55 at other times.
• No events such as weddings or parties without a county permit.
• Mountain-only rules. No solid-fuel fire pits, chimineas or barbecues, and animal-proof trash cans unless the hauler advises against them.
• Safety. Smoke alarms in each sleeping room and a central spot per floor, CO alarms on each floor, a 5-pound extinguisher per floor and locking hot tub covers.
• Ads must show the permit number and permitted occupancy.

Where to check for changes

• Big Bear Lake vacation rental program (opens in a new tab) and TOT and TBID page (opens in a new tab)
• San Bernardino County STR FAQ (opens in a new tab) and county code Chapter 84.28 (opens in a new tab)
• Airbnb California taxes (opens in a new tab) and Vrbo tax list (opens in a new tab)

For other markets, see how to find the rules for your city. For income tax, see short-term rental taxes for US hosts. More guides for running a rental are at /hosting/.